{"id":999979635,"date":"2026-01-11T14:25:39","date_gmt":"2026-01-11T07:25:39","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979635"},"modified":"2026-10-10T15:52:18","modified_gmt":"2026-10-10T08:52:18","slug":"what-are-the-risk-criteria-for-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/","title":{"rendered":"5 invoice risk criteria according to Circular 91\/2026: What should businesses be aware of?"},"content":{"rendered":"<p><strong>From July 1st, 2026, the criteria for identifying high-risk taxpayers in the registration for using electronic invoices are stipulated in Article 7 of Circular 91\/2026\/TT-BTC.<\/strong> There are five groups of indicators related to a history of invoice fraud\/trading, suspicious transactions, registered address, connections to taxpayers with problematic tax identification numbers or compliance issues, and other risk indicators identified by the tax authorities.<\/p>\n<p>The important point to understand correctly is: <strong>Meeting a risk criterion does not mean the business has been found in violation or that all of the business&#039;s invoices are illegal.<\/strong>. This serves as the basis for the tax authorities to conduct inspections, request explanations\/additional information, or verify actual operations according to the electronic invoice registration process.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#5_tieu_chi_rui_ro_cao_khi_dang_ky_su_dung_hoa_don_dien_tu_tu_01072026\" >5 high-risk criteria when registering to use electronic invoices from July 1, 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Doanh_nghiep_thuoc_tieu_chi_rui_ro_se_duoc_xu_ly_the_nao\" >How will businesses that meet the risk criteria be handled?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Tieu_chi_rui_ro_dang_ky_HDDT_khac_gi_dau_hieu_hoa_don_rui_ro_trong_van_hanh\" >How do the risk criteria for registering e-invoices differ from the indicators of operational risk in invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Nhung_du_lieu_nao_nen_kiem_tra_truoc_khi_hach_toan_hoa_don_dau_vao\" >What data should be checked before accounting for input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Doanh_nghiep_nen_lam_gi_khi_nhan_hoa_don_tu_nha_cung_cap_co_dau_hieu_rui_ro\" >What should businesses do when they receive an invoice from a supplier that shows signs of risk?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Cach_to_chuc_kiem_soat_rui_ro_hoa_don_khi_so_luong_chung_tu_lon\" >How to organize invoice risk control when dealing with a large number of documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#FAQ_ve_tieu_chi_rui_ro_hoa_don_2026\" >FAQ regarding invoice risk criteria 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Thuoc_mot_trong_5_tieu_chi_co_dong_nghia_doanh_nghiep_da_vi_pham_khong\" >Does meeting one of the five criteria mean the business has violated the regulations?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Thoi_han_giai_trinh_khi_co_quan_thue_yeu_cau_la_bao_lau\" >What is the deadline for providing an explanation when requested by the tax authorities?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Dia_chi_can_ho_chung_cu_co_luon_bi_coi_la_rui_ro_cao_khong\" >Is the address of an apartment building always considered high-risk?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Doanh_nghiep_mua_hang_tu_nha_cung_cap_co_dau_hieu_rui_ro_co_phai_loai_ngay_hoa_don_khong\" >Should a business immediately reject an invoice from a supplier showing signs of risk?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The content below is updated as follows: <strong>Circular 91\/2026\/TT-BTC<\/strong> and clearly distinguish between two concepts that are often confused: <strong>Risk criteria when registering to use electronic invoices<\/strong> and <strong>Risk indicators to watch for during the process of receiving, checking, and processing invoices.<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_tieu_chi_rui_ro_cao_khi_dang_ky_su_dung_hoa_don_dien_tu_tu_01072026\"><\/span>5 high-risk criteria when registering to use electronic invoices from July 1, 2026.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to Article 7 of Circular 91\/2026\/TT-BTC, after the registration information has been verified and the taxpayer confirms it within the deadline, if any of the following five signs are present, the application will be processed according to the procedure for cases requiring explanation, additional information, or verification.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Criteria<\/strong><\/td>\n<td><strong>Points to note<\/strong><\/td>\n<td><strong>Businesses should conduct a preliminary check.<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1. Related to fraud and the buying and selling of invoices.<\/strong><\/td>\n<td>The owner, legal representative, or related entity simultaneously listed as\/representing an organization, household, or individual business that has been found by a competent authority to have committed fraud or engaged in the buying and selling of invoices in the tax authority&#039;s database.<\/td>\n<td>The legal history and compliance status of the representatives\/owners of the relevant legal entities.<\/td>\n<\/tr>\n<tr>\n<td><strong>2. Included in the list of suspicious transactions.<\/strong><\/td>\n<td>Owners, representatives, or related parties on the list of those involved in suspicious transactions under anti-money laundering laws.<\/td>\n<td>Identification information, transaction records, and related compliance alerts.<\/td>\n<\/tr>\n<tr>\n<td><strong>3. The registered office address shows signs of risk.<\/strong><\/td>\n<td>The registered office address does not have a specific address within administrative boundaries or is located in an apartment building not permitted for business purposes; exceptions are made for cases permitted by law and for individuals conducting business within the scope of Article 7.<\/td>\n<td>Registered address, documents proving the right to use the premises and the legal purpose of use.<\/td>\n<\/tr>\n<tr>\n<td><strong>4. The representative\/owner has a connection to the taxpayer with a compliance issue.<\/strong><\/td>\n<td>The legal representative or owner, who is also the representative\/owner of the taxpayer, has ceased operations but has not completed the procedures for terminating the tax identification number, is not operating at the registered address, or has committed violations related to taxes, invoices, and documents as stipulated in risk management regulations.<\/td>\n<td>The relevant legal entities, their tax identification number status, and their compliance history.<\/td>\n<\/tr>\n<tr>\n<td><strong>5. Other risk indicators as determined by the tax authorities.<\/strong><\/td>\n<td>Other indicators are identified according to regulations on compliance management and risk management in tax administration and are notified by the tax authorities for taxpayers to be aware of and explain.<\/td>\n<td>Monitor electronic notifications from the tax authorities and prepare explanatory documents that can be quickly retrieved.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_999979414\" aria-describedby=\"caption-attachment-999979414\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979414 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-6.png\" alt=\"Criteria and risk indicators for business invoices that need to be monitored.\" width=\"1024\" height=\"640\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-6.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-6-300x188.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-6-768x480.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-6-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979414\" class=\"wp-caption-text\">Businesses should differentiate between risk criteria in the e-invoice registration process and anomalies arising during the invoice processing stage.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_tieu_chi_rui_ro_se_duoc_xu_ly_the_nao\"><\/span>How will businesses that meet the risk criteria be handled?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The appearance of an indicator under Article 7 is not a final conclusion regarding a violation. According to the procedure in Article 6 of Circular 91\/2026\/TT-BTC, the tax authority may send a notification requesting further action. <strong>Explanation, additional information, and documents<\/strong> or perform <strong>Verify actual activity at the registered address.<\/strong>.<\/p>\n<p>Upon receiving a notice requesting clarification\/additional documents, taxpayers have the option to... <strong>3 working days<\/strong> From the date of receiving the notification to take action. Therefore, the practical challenge for businesses is not to find ways to &quot;avoid the criteria,&quot; but to ensure that the registration information is consistent and that there is sufficient documentation to prove actual business operations.<\/p>\n<ul>\n<li><strong>Check legal information:<\/strong> The business name, tax identification number, legal representative, owner, and registered address must be consistent with the registration documents.<\/li>\n<li><strong>Check the status of the relevant legal entities:<\/strong> Especially when a representative or owner is involved in multiple businesses.<\/li>\n<li><strong>Prepare evidence of actual operations:<\/strong> Lease agreements, sales contracts, personnel records, transaction documents, and operational documents relevant to the registered business activities.<\/li>\n<li><strong>Follow electronic notifications:<\/strong> Avoid missing the 3-business-day deadline for submitting your explanation.<\/li>\n<\/ul>\n<p>If businesses need to see all the changes to the e-invoice system from July 1, 2026, they can read more in this article. <a href=\"https:\/\/bizzi.vn\/nghi-dinh-254-thong-tu-91-ve-hoa-don-dien-tu-diem-moi-va-doanh-nghiep-can-cap-nhat-gi\/\"><strong>Decree 254 &amp; Circular 91 on electronic invoices<\/strong><\/a>.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-999979637 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-1.png\" alt=\"Invoice risk identification and review process\" width=\"913\" height=\"799\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-1.png 913w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-1-300x263.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-1-768x672.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-1-14x12.png 14w\" sizes=\"(max-width: 913px) 100vw, 913px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_rui_ro_dang_ky_HDDT_khac_gi_dau_hieu_hoa_don_rui_ro_trong_van_hanh\"><\/span>How do the risk criteria for registering e-invoices differ from the indicators of operational risk in invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This is the most confusing part. <strong>The five criteria in Article 7 of Circular 91\/2026\/TT-BTC have a specific scope: identifying taxpayers with a high risk of registering to use electronic invoices.<\/strong> Meanwhile, when a business receives hundreds or thousands of incoming invoices, the accounting department must also monitor many other operational signals to decide which invoices require further investigation.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Group<\/strong><\/td>\n<td><strong>Purpose<\/strong><\/td>\n<td><strong>For example<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Criteria as stipulated in Article 7 of Circular 91\/2026<\/td>\n<td>To facilitate the registration process for using electronic invoices and to identify cases requiring explanation\/verification.<\/td>\n<td>The subject&#039;s fraud history, suspicious transactions, registered address, and contact information for entities with compliance issues.<\/td>\n<\/tr>\n<tr>\n<td>Signs requiring monitoring during operation.<\/td>\n<td>It helps businesses identify documents or suppliers that need review before accounting\/payment.<\/td>\n<td>Duplicate invoices, mismatched tax identification number\/seller name, supplier status changes, invoices not matching purchase orders\/grocery orders\/contracts, unusual payment data.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>An operational indicator does not automatically prove an invoice is illegal. Businesses need to verify the actual transaction records, the legal status of the invoice and the supplier, and retain supporting documents proving the economic transaction occurred.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_du_lieu_nao_nen_kiem_tra_truoc_khi_hach_toan_hoa_don_dau_vao\"><\/span>What data should be checked before accounting for input invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To reduce risk, accountants should shift from checking each individual piece of information to a more comprehensive verification process. <strong>The relationship between invoice \u2013 supplier \u2013 transaction \u2013 document \u2013 payment<\/strong>. A practical checklist might include:<\/p>\n<ul>\n<li><strong>Supplier:<\/strong> Tax identification number, operating status, name and registered address.<\/li>\n<li><strong>Bill:<\/strong> Symbol, invoice number, date of issue, status, XML data, and digital signature as applicable.<\/li>\n<li><strong>Purchasing operations:<\/strong> Contracts or purchase orders, delivery\/acceptance records, warehouse receipts.<\/li>\n<li><strong>Pay:<\/strong> The recipient&#039;s name, receiving account, amount, payment date, and supporting documents must be provided.<\/li>\n<li><strong>Consistency:<\/strong> The goods\/services, quantity, unit price, tax rate, and total amount must match the purchase records.<\/li>\n<\/ul>\n<p>For invoices showing signs of irregularities, accountants should separate them into an exception stream for further investigation instead of proceeding directly to the accounting or payment process.<\/p>\n<figure id=\"attachment_999979639\" aria-describedby=\"caption-attachment-999979639\" style=\"width: 850px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979639 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4.jpg\" alt=\"Compare inventory and tax invoice data.\" width=\"850\" height=\"584\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4.jpg 850w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-300x206.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-768x528.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-18x12.jpg 18w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><figcaption id=\"caption-attachment-999979639\" class=\"wp-caption-text\">Comparing invoice data with purchasing, accounting, inventory, and payment records helps detect discrepancies before the documents go further into the process.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_lam_gi_khi_nhan_hoa_don_tu_nha_cung_cap_co_dau_hieu_rui_ro\"><\/span>What should businesses do when they receive an invoice from a supplier that shows signs of risk?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Instead of automatically rejecting an invoice upon detecting a risk signal, businesses should handle it in stages:<\/p>\n<ol>\n<li><strong>Verify supplier status and invoices.<\/strong> Based on appropriate sources.<\/li>\n<li><strong>Compare actual transactions<\/strong> with contract, purchase order, gross receipt\/acceptance report and payment documents.<\/li>\n<li><strong>Check for data consistency.<\/strong> between XML invoices, instances, and internal records.<\/li>\n<li><strong>Request for additional documents<\/strong> If there are any unclear points in the transaction or discrepancies in information between the documents.<\/li>\n<li><strong>Leave a record of the inspection.<\/strong> To be able to demonstrate the control process when explanations or audits are required.<\/li>\n<\/ol>\n<p>If further verification of the document&#039;s validity is needed, please refer to the following: <a href=\"https:\/\/bizzi.vn\/cach-kiem-tra-hoa-don-dien-tu-hop-le\/\"><strong>How to check if an electronic invoice is valid<\/strong><\/a> and the article <a href=\"https:\/\/bizzi.vn\/mua-ban-hoa-don-la-gi\/\"><strong>What is invoice trading?<\/strong><\/a>.<\/p>\n<figure id=\"attachment_999979640\" aria-describedby=\"caption-attachment-999979640\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979640\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4.webp\" alt=\"Businesses control risks related to invoices and explanatory documents.\" width=\"1200\" height=\"762\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4.webp 2362w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-300x191.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-1024x650.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-768x488.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-1536x975.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-2048x1301.webp 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-4-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979640\" class=\"wp-caption-text\">When a risk signal is detected, businesses should prioritize verifying and completing transaction records rather than drawing conclusions from a single indicator.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cach_to_chuc_kiem_soat_rui_ro_hoa_don_khi_so_luong_chung_tu_lon\"><\/span>How to organize invoice risk control when dealing with a large number of documents.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For businesses with few invoices, a manual checklist may suffice. However, as the number of documents increases, the problem often isn&#039;t about the accountant &quot;knowing what to check,&quot; but rather the ability to consistently check all invoices.<\/p>\n<p>A control process can be divided into four layers:<\/p>\n<ol>\n<li><strong>Centralized reception:<\/strong> Limit the number of invoices scattered across personal emails or multiple uncontrolled sources.<\/li>\n<li><strong>Check the data:<\/strong> Standardize invoice information, detect duplicates or fundamental discrepancies.<\/li>\n<li><strong>Transaction reconciliation:<\/strong> Compare the invoice with the purchase order (PO), final acceptance report (GR), contract, and payment data.<\/li>\n<li><strong>Exception handling:<\/strong> Only unusual cases are referred to the accounting department for in-depth review, while a record of the handling process is kept.<\/li>\n<\/ol>\n<p>This also marks the line between a tool that simply &quot;reads invoices&quot; and a system. <a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\"><strong>input invoice processing<\/strong><\/a>The value lies in the ability to control data throughout the entire process, not just at the data entry stage.<\/p>\n<figure id=\"attachment_999979638\" aria-describedby=\"caption-attachment-999979638\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979638\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2.jpg\" alt=\"Procedure for reviewing and explaining risky invoices\" width=\"1200\" height=\"778\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2.jpg 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2-300x195.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2-1024x664.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2-768x498.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2-1536x996.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bo-tieu-chi-rui-ro-hoa-don-la-gi-2-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979638\" class=\"wp-caption-text\">Complete transaction records and quick retrieval capabilities enable businesses to be more proactive when verification or explanation is needed.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_ve_tieu_chi_rui_ro_hoa_don_2026\"><\/span>FAQ regarding invoice risk criteria 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thuoc_mot_trong_5_tieu_chi_co_dong_nghia_doanh_nghiep_da_vi_pham_khong\"><\/span>Does meeting one of the five criteria mean the business has violated the regulations?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Are not.<\/strong> The criteria in Article 7 of Circular 91\/2026\/TT-BTC are used to identify high-risk cases in the registration of electronic invoices and lead to corresponding inspection, explanation, or verification procedures. Conclusions of violations must be based on the specific regulations and documentation of each case.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_giai_trinh_khi_co_quan_thue_yeu_cau_la_bao_lau\"><\/span>What is the deadline for providing an explanation when requested by the tax authorities?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In cases falling under the procedure specified in point c, clause 2, Article 6 of Circular 91\/2026\/TT-BTC, taxpayers shall provide explanations and supplementary information and documents. <strong>3 working days<\/strong> from the date of receiving the notification.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dia_chi_can_ho_chung_cu_co_luon_bi_coi_la_rui_ro_cao_khong\"><\/span>Is the address of an apartment building always considered high-risk?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This should not be interpreted in an absolute sense. Article 7 excludes apartments or portions of apartment buildings that are legally permitted for commercial use; the regulation also has a separate scope of application for individual businesses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_mua_hang_tu_nha_cung_cap_co_dau_hieu_rui_ro_co_phai_loai_ngay_hoa_don_khong\"><\/span>Should a business immediately reject an invoice from a supplier showing signs of risk?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>One should not draw conclusions from a single sign. Businesses need to verify the supplier&#039;s status, check invoices, and provide proof of the actual transaction through contracts, delivery\/acceptance records, payment documents, and related paperwork.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From July 1st, 2026, when referring to <strong>5 invoice risk criteria<\/strong>, Businesses should directly refer to Article 7 of Circular 91\/2026\/TT-BTC. These criteria focus on risks in <strong>Register to use electronic invoices<\/strong> and should not be interpreted as an automated list of conclusions about the legality of every invoice.<\/p>\n<p>For the finance and accounting department, a safer approach is to build data-driven control capabilities: verifying suppliers, checking invoice status, reconciling documents, and recording processing history. When the volume of invoices is large, businesses can evaluate automation solutions like Bizzi to reduce manual operations and focus personnel on cases that truly require in-depth verification.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/07\/2026, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy&#8230;<\/p>","protected":false},"author":56,"featured_media":999979636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[367],"tags":[],"class_list":["post-999979635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979635"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979635\/revisions"}],"predecessor-version":[{"id":999982800,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979635\/revisions\/999982800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979636"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}