{"id":999979635,"date":"2026-01-11T14:25:39","date_gmt":"2026-01-11T07:25:39","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979635"},"modified":"2026-06-09T13:52:04","modified_gmt":"2026-06-09T06:52:04","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":"What is the invoice risk assessment criteria? How to assess it and solutions for businesses."},"content":{"rendered":"<p>The invoice risk assessment criteria are an &quot;early warning filter&quot; that helps tax authorities identify which invoices and businesses need monitoring, inspection, or audit. These criteria are considered a modern tax management tool, enabling tax authorities to detect fraud early and forcing businesses to shift from reactive to proactive invoice control.<\/p>\n<p>The five criteria outlined in Circular 32\/2025\/TT-BTC show that tax authorities have shifted strongly towards risk management from the source, evaluating people, addresses, money flows, and relationships, instead of just looking at invoices.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 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' ><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\/#Bo_tieu_chi_rui_ro_hoa_don_la_gi\" >What are the invoice risk criteria?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Boi_canh_siet_chat_quan_ly_hoa_don_dien_tu\" >Context of tightening regulations on electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#100_doanh_nghiep_su_dung_hoa_don_dien_tu\" >100% businesses using electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Co_so_phap_ly_chinh\" >Main legal basis<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Luat_Nghi_dinh\" >Laws &amp; Decrees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Thong_tu_huong_dan\" >Circular providing guidance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Van_ban_noi_bo_nganh_thue\" >Internal document of the tax department<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 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\/#Y_nghia_cua_bo_tieu_chi_rui_ro_hoa_don_doi_voi_doanh_nghiep\" >The significance of invoice risk criteria for businesses.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Khong_chi_%E2%80%9Cdoanh_nghiep_gian_lan%E2%80%9D_moi_bi_anh_huong\" >It&#039;s not just &quot;fraudulent businesses&quot; that are affected.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Anh_huong_truc_tiep_den_quyen_loi_thue\" >This directly affects tax benefits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Buoc_doanh_nghiep_thay_doi_cach_kiem_soat_hoa_don\" >Force businesses to change how they control invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Doanh_nghiep_%E2%80%9Csach%E2%80%9D_se_duoc_loi_ve_quan_tri_rui_ro_hoa_don_tot_se_tao_ra_loi_the_van_hanh\" >Businesses with &quot;clean&quot; practices will benefit from good invoice risk management, creating an operational advantage:<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Cau_truc_Bo_chi_so_tieu_chi_rui_ro_theo_Quyet_dinh_78QD-TCT\" >Structure of the Risk Criteria Index Set according to Decision 78\/QD-TCT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#1_Nhom_I_%E2%80%93_Tieu_chi_xac_dinh_NNT_phai_chuyen_tu_HDDT_khong_ma_sang_HDDT_co_ma\" >1. Group I \u2013 Criteria for determining taxpayers who must switch from uncoded electronic invoices to coded electronic invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#2_Nhom_II_%E2%80%93_Tieu_chi_xac_dinh_NNT_phai_ra_soat_va_kiem_tra_cham_diem_rui_ro\" >2. Group II \u2013 Criteria for identifying taxpayers requiring review and inspection (risk scoring)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#3_Nhom_III_%E2%80%93_Chi_so_tieu_chi_tham_khao_khong_cham_diem\" >3. Group III \u2013 Reference Criteria Indicators (no scoring)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#05_tieu_chi_nhan_dien_rui_ro_cao_khi_dang_ky_HDDT_theo_Thong_tu_322025TT-BTC\" >05 criteria for identifying high-risk situations when registering for e-invoices (according to Circular 32\/2025\/TT-BTC)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#1_Tieu_chi_ve_hanh_vi_gian_lan_hoac_mua_ban_hoa_don\" >1. Criteria for fraudulent or invoice trading behavior<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#2_Tieu_chi_ve_giao_dich_dang_ngo_theo_Luat_Phong_chong_rua_tien\" >2. Criteria for suspicious transactions according to the Law on Prevention and Combatting Money Laundering<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#3_Tieu_chi_ve_dia_chi_tru_so_va_dia_diem_kinh_doanh\" >3. Criteria regarding registered office address and business location<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#4_Tieu_chi_ve_lien_quan_den_to_chuc_vi_pham_ngung_hoat_dong\" >4. Criteria related to organizations that violate regulations and cease operations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#5_Tieu_chi_ve_cac_dau_hieu_rui_ro_khac_do_co_quan_thue_xac_dinh\" >5. Criteria for other risk indicators as determined by the tax authorities.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Cac_dau_hieu_thuc_tien_thuong_gap_trong_doanh_nghiep_rui_ro_ve_hoa_don\" >Common practical signs of invoice risk in businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#1_Gia_mao_loi_dung_ke_ho_trong_dang_ky_doanh_nghiep\" >1. Falsification and exploitation of loopholes in business registration.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#2_Doanh_nghiep_khong_hoat_dong_thuc_te_tai_dia_chi_dang_ky\" >2. The business is not actually operating at its registered address.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#3_Lien_tuc_thay_doi_thong_tin_dang_ky_thue\" >3. Constantly changing tax registration information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#4_Tam_ngung_%E2%80%93_khoi_phuc_%E2%80%93_tam_ngung_lap_lai\" >4. Pause \u2013 resume \u2013 pause again<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#5_Cac_chi_so_tai_chinh_cho_thay_rui_ro\" >5. Financial indicators show risk.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Hau_qua_khi_hoa_don_va_doanh_nghiep_bi_xep_vao_dien_rui_ro\" >Consequences when invoices and businesses are classified as high-risk.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#1_Han_che_quyen_su_dung_hoa_don_dien_tu\" >1. Restricting the use of electronic invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#2_Rui_ro_ve_thue_GTGT_va_thue_TNDN\" >2. Risks related to VAT and corporate income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#3_Tang_tan_suat_kiem_tra_thanh_tra\" >3. Increase the frequency of inspections and audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#4_Rui_ro_ve_xu_phat_va_trach_nhiem_hinh_su\" >4. Risks of penalties and criminal liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#5_Anh_huong_den_dong_tien_va_quan_he_doi_tac\" >5. Impact on cash flow and partnerships<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Doanh_nghiep_nen_lam_gi_de_tu_danh_gia_va_giam_rui_ro_hoa_don\" >What should businesses do to self-assess and reduce invoice risk?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#1_Tu_ra_soat_ho_so_dang_ky_cau_truc_phap_ly\" >1. Self-review registration documents and legal structure.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#2_Kiem_soat_chat_luong_hoa_don_dau_vao_%E2%80%93_dau_ra\" >2. Quality control of input and output invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#3_Xay_dung_quy_trinh_kiem_soat_noi_bo_ve_hoa_don_chi_phi\" >3. Establish internal control procedures for invoices and expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#4_Doi_chieu_du_lieu_ke_toan_%E2%80%93_kho_%E2%80%93_thue_dinh_ky\" >4. Periodically reconcile accounting, inventory, and tax data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#5_Chuan_bi_nang_luc_giai_trinh\" >5. Prepare for accountability.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Giai_phap_Bizzi_Ho_tro_doanh_nghiep_giam_thieu_rui_ro_ve_hoa_don\" >Bizzi Solutions: Helping businesses minimize invoice-related risks.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Goc_nhin_tai_chinh_%E2%80%93_ke_toan_Bizzi_nhu_mot_%E2%80%9Ctro_ly_AI%E2%80%9D_phong_thu_rui_ro\" >Financial and accounting perspective: Bizzi as an &quot;AI assistant&quot; for risk management.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Tu_dong_hoa_khau_thu_%E2%80%93_chi_%E2%80%93_hoa_don_giup_du_lieu_sach_nhat_quan\" >Automating the revenue, expenditure, and invoicing processes helps to ensure clean and consistent data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Tang_kha_nang_tuan_thu_giam_xac_suat_bi_dua_vao_bo_tieu_chi_rui_ro_cao\" >Increase compliance and reduce the likelihood of being classified as a high-risk category.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Loi_ich_chinh_cua_bo_tieu_chi_rui_ro_hoa_don\" >Key benefits of the invoice risk assessment criteria\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-criteria-for-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bo_tieu_chi_rui_ro_hoa_don_la_gi\"><\/span><b>What are the invoice risk criteria?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-weight: 400;\">The invoice risk criteria are: <strong>a collection of signs and indicators for evaluation<\/strong> used by the General Department of Taxation to identify <strong>The business shows signs of irregularities or fraud.<\/strong> in <strong>managing and using invoices<\/strong>.<\/span><\/em><\/p>\n<p>Invoice risk criteria<span style=\"font-weight: 400;\"> To be <\/span>system of signs, indicators and standards<span style=\"font-weight: 400;\"> by <\/span>tax authority construction<span style=\"font-weight: 400;\"> aiming to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Assess the level of risk.<\/b><span style=\"font-weight: 400;\"> belong to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Businesses that issue invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Electronic invoices are created and used.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Early detection<\/b><span style=\"font-weight: 400;\"> the behaviors:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Use of illegal invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Buying and selling invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">VAT and corporate income tax fraud<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>This set of criteria does not immediately conclude that a violation has occurred, but rather categorizes the risk (low \u2013 medium \u2013 high) to determine the level of monitoring.<\/p>\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=\"What are the criteria for invoice risk?\" 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\">The invoice risk criteria are a system of signs, indicators, and standards developed by the tax authorities to:<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh_siet_chat_quan_ly_hoa_don_dien_tu\"><\/span><b>Context of tightening regulations on electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The development and application of risk assessment criteria stemmed from major changes in tax administration:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"100_doanh_nghiep_su_dung_hoa_don_dien_tu\"><\/span><b>100% businesses using electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Electronic invoices are being implemented nationwide.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The volume of invoice data is enormous and is generated in real time.<\/li>\n<\/ul>\n<p><b>The prevalence of sophisticated invoice fraud is increasing.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Ghost&quot; businesses, businesses that have absconded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling invoices for the purpose of:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legitimize expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Misappropriating VAT refund money.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intermediate business chain <\/span><b>roundabout invoices<\/b><\/li>\n<\/ul>\n<p><b>The tax authorities are shifting to risk-based management.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply <\/span><b>Tax management based on Big Data<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Warning<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Classify<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Identifying risks<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_chinh\"><\/span><b>Main legal basis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoice risk criteria <\/span><b>not a spontaneous concept<\/b><span style=\"font-weight: 400;\">which has <\/span><b>clear legal basis<\/b><span style=\"font-weight: 400;\">, including:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Luat_Nghi_dinh\"><\/span><span style=\"font-weight: 400;\">Laws &amp; Decrees<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Law on Tax Administration No. 38\/2019\/QH14: Regulating tax management based on the risk principle.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Decree 123\/2020\/ND-CP\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Regulations on electronic invoices and documents<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Empowering tax authorities: Monitoring \u2013 Warning \u2013 Applying management measures to risky invoices.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tu_huong_dan\"><\/span><b>Circular providing guidance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Circular 78\/2021\/TT-BTC provides detailed guidance on:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Creating, managing, and using electronic invoices.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Verify and cross-check invoice data.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Van_ban_noi_bo_nganh_thue\"><\/span><span style=\"font-weight: 400;\">Internal document of the tax department<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Decisions and official documents from the General Department of Taxation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue a list of high-risk businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulations on invoice risk assessment index<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instructions for handling invoices showing signs of irregularities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_bo_tieu_chi_rui_ro_hoa_don_doi_voi_doanh_nghiep\"><\/span><strong>The significance of invoice risk criteria for businesses.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Khong_chi_%E2%80%9Cdoanh_nghiep_gian_lan%E2%80%9D_moi_bi_anh_huong\"><\/span><b>It&#039;s not just &quot;fraudulent businesses&quot; that are affected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Legitimate businesses can still:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Receive invoices from risk providers.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Subject to questioning, investigation, and temporary suspension of deductions.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Anh_huong_truc_tiep_den_quyen_loi_thue\"><\/span><b>This directly affects tax benefits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">An invoice deemed risky may lead to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT not deductible<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses are not considered valid costs when settling accounts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to back taxes, fines, and late payment penalties.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_doanh_nghiep_thay_doi_cach_kiem_soat_hoa_don\"><\/span><b>Force businesses to change how they control invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactive <\/span><b>supplier review<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal status<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice risk history<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete archive:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Receipt and delivery record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_%E2%80%9Csach%E2%80%9D_se_duoc_loi_ve_quan_tri_rui_ro_hoa_don_tot_se_tao_ra_loi_the_van_hanh\"><\/span>Businesses with &quot;clean&quot; practices will benefit from good invoice risk management, creating an operational advantage:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Less subject to inspections and audits.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Reduce explanation time.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Stable cash flow and tax deductions.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_Bo_chi_so_tieu_chi_rui_ro_theo_Quyet_dinh_78QD-TCT\"><\/span><b>Structure of the Risk Criteria Index Set according to Decision 78\/QD-TCT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The risk assessment index was developed to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Taxpayer classification by risk level<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Implement appropriate electronic invoice management measures.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Increase focused supervision, avoid indiscriminate inspections.<\/li>\n<\/ul>\n<p>The criteria consist of three groups, each with a different management role.<span style=\"font-weight: 400;\">Not all of them are used for scoring.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Nhom_I_%E2%80%93_Tieu_chi_xac_dinh_NNT_phai_chuyen_tu_HDDT_khong_ma_sang_HDDT_co_ma\"><\/span><b>1. Group I \u2013 Criteria for determining taxpayers who must switch from uncoded electronic invoices to coded electronic invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These are the &quot;trigger conditions&quot; that determine the management status, not through scoring.<\/p>\n<p>Purpose:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Identifying high-risk taxpayers.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Implement stricter management measures immediately.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Behavior prevention:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Buying and selling invoices<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Issuing fictitious invoices<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Tax refund fraud<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Main features<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Meeting just one or more criteria can result in being reclassified.<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>The transfer decision was issued by the tax authority.<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Applicable to taxpayers using electronic invoices without codes.<\/strong><\/li>\n<\/ul>\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=\"What are the criteria for invoice risk?\" 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<p><span style=\"font-weight: 400;\">Common criteria groups<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Newly established but problems have arisen. <\/span><b>unusually high revenue<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Constantly changing: Legal representative, Head office address<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are signs:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Buying and selling invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Not operating at the registered address.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Has business relationships with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">High-risk businesses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Businesses abscond or cease operations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H<\/span><b>effect<\/b><span style=\"font-weight: 400;\">: NNT <\/span><b>forced to move<\/b><span style=\"font-weight: 400;\"> to electronic invoices <\/span><b>have tax authority code<\/b><span style=\"font-weight: 400;\"> To increase control before the invoice is used.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nhom_II_%E2%80%93_Tieu_chi_xac_dinh_NNT_phai_ra_soat_va_kiem_tra_cham_diem_rui_ro\"><\/span><b>2. Group II \u2013 Criteria for identifying taxpayers requiring review and inspection (risk scoring)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These are the core criteria used for quantitative risk management.<\/p>\n<p>Purpose<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Assessing risk levels using a scoring system.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Select taxpayers to fall into the following category:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Explanation<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">On-site inspection<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Tax inspector (if needed)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Main features:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Each criterion is:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Assign weights<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Assign risk scores<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Total score \u2192 ranking:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Low risk<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Medium risk<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">High risk<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Consequence: Taxpayers with high risk scores will be included in targeted audit\/accountability plans.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Nhom_III_%E2%80%93_Chi_so_tieu_chi_tham_khao_khong_cham_diem\"><\/span><strong>3. Group III \u2013 Reference Criteria Indicators (no scoring)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is a qualitative group, not used for direct risk classification.<\/p>\n<p><span style=\"font-weight: 400;\">Purpose<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for tax officials:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Identifying abnormal signs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">In-depth profile analysis<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adding context to Groups I &amp; II<\/span><\/li>\n<\/ul>\n<p><b>Main features<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No points assigned.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The management measures are not automatically activated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For use with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Profile analysis<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Overall assessment<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Example of a reference index<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are many workers but no salary costs are incurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Disparity between: Revenue \u2013 Personnel \u2013 Assets<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unusual fluctuations:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Monthly revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business activities compared to the actual invoice<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V<\/span><b>player<\/b><span style=\"font-weight: 400;\">: To be &quot;<\/span><b>soft signal<\/b><span style=\"font-weight: 400;\">&quot; to <\/span><b>test orientation<\/b><span style=\"font-weight: 400;\">, not an independent basis for processing.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"05_tieu_chi_nhan_dien_rui_ro_cao_khi_dang_ky_HDDT_theo_Thong_tu_322025TT-BTC\"><\/span><b>05 criteria for identifying high-risk situations when registering for e-invoices (according to Circular 32\/2025\/TT-BTC)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Circular 32\/2025\/TT-BTC supplements and clarifies the criteria for identifying risks right from the registration stage for using electronic invoices, aiming to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early prevention <strong><a href=\"https:\/\/bizzi.vn\/mua-ban-hoa-don-la-gi\/\">the act of buying and selling invoices<\/a><\/strong><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restrict the number of &quot;ghost&quot; businesses, businesses established solely to evade taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing interconnectedness between tax administration, anti-money laundering, and government data.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These criteria are used to assess the initial level of risk, serving as a basis for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approve or closely monitor electronic invoice registration applications.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the appropriate form of electronic invoice (with code \/ enhanced monitoring).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"1_Tieu_chi_ve_hanh_vi_gian_lan_hoac_mua_ban_hoa_don\"><\/span><b>1. Criteria for fraudulent or invoice trading behavior<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Identification content<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Owner, legal representative, business owner:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">He was previously found guilty of tax fraud.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Or related to the buying and selling of invoices (directly or indirectly).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Data sources<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Internal management data of the tax authority<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Records of past administrative violations related to taxes and invoices.<\/li>\n<\/ul>\n<p>Management significance<\/p>\n<p>This is the &quot;historical&quot; risk criterion, which demonstrates:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Risk of repeated violations<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Don&#039;t judge a business in isolation, but judge the people behind it.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Tieu_chi_ve_giao_dich_dang_ngo_theo_Luat_Phong_chong_rua_tien\"><\/span><strong>2. Criteria for suspicious transactions according to the Law on Prevention and Combatting Money Laundering<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Identification content<\/p>\n<p><span style=\"font-weight: 400;\">Related businesses or individuals:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Included in the list of suspicious transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial institutions and banks report in accordance with anti-money laundering regulations.<\/span><\/li>\n<\/ul>\n<p>Key new features<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First time in person:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/quy-trinh-quan-ly-hoa-don-dien-tu-2\/\">Bill Management<\/a> \u2013 tax administration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">With the national anti-money laundering system.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Management significance: <span style=\"font-weight: 400;\">Creating an additional layer of risk, showing:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices are not just a tax tool.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is also a tool for controlling the flow of money and illegal transactions.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Tieu_chi_ve_dia_chi_tru_so_va_dia_diem_kinh_doanh\"><\/span><strong>3. Criteria regarding registered office address and business location<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Typical risk factors<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The registered address is unclear.<span style=\"font-weight: 400;\">, difficult to determine by administrative unit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Headquarters:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Place at <\/span>Apartments are not permitted to be used for commercial purposes.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or use <\/span>virtual address<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business location outside the province\/city where the head office or branch is located.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">But <\/span>Undeclared, not clearly managed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Management significance<\/b><\/p>\n<p><span style=\"font-weight: 400;\">These are the criteria that reflect:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The actual existence of the business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authority&#039;s ability to verify, inspect, and conduct post-audits.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Tieu_chi_ve_lien_quan_den_to_chuc_vi_pham_ngung_hoat_dong\"><\/span><b>4. Criteria related to organizations that violate regulations and cease operations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Identification content<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Legal representative or owner: Also the representative\/owner of:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The business has ceased operations but has not terminated its tax identification number.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The business is not operating at its registered address.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">These organizations:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">There were tax violations.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">There was a violation regarding the invoices.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Management significance<\/strong><\/p>\n<p>Identify risk linkages within the &quot;business ecosystem,&quot; avoiding situations where an existing business violates regulations \u2192 a new business is established to continue issuing invoices.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Tieu_chi_ve_cac_dau_hieu_rui_ro_khac_do_co_quan_thue_xac_dinh\"><\/span><strong>5. Criteria for other risk indicators as determined by the tax authorities.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Additional risk factors:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Issued by the tax authority<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Official announcements will be made in stages and periods.<\/li>\n<\/ul>\n<p><strong>Corporate responsibility<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Monitor announcements and instructions from the tax authorities.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Timely updating of new criteria is necessary to:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Adjust profile<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Avoid being unintentionally classified as high risk.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Management significance:<\/strong><\/p>\n<p>This is an open and flexible criterion, which helps to:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tax authorities react quickly to new forms of fraud.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Not being &quot;confined&quot; to fixed criteria<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dau_hieu_thuc_tien_thuong_gap_trong_doanh_nghiep_rui_ro_ve_hoa_don\"><\/span><b>Common practical signs of invoice risk in businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses with invoice-related risks often have <\/span><b>Repetitive behavior patterns<\/b><span style=\"font-weight: 400;\">: legal entity that is easy to establish \u2013 short-term operation \u2013 unclear address \u2013 unusual financial indicators \u2013 cross-linking between multiple businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Gia_mao_loi_dung_ke_ho_trong_dang_ky_doanh_nghiep\"><\/span><strong>1. Falsification and exploitation of loopholes in business registration.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Common signs<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The business registration procedure is simple, and the documents do not require in-person notarization \u2192 this is being exploited for:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Setting up a &quot;ghost&quot; business<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Quick registration, low cost.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">An individual may own multiple businesses:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Legal representative<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The controlling owner or shareholder<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">These businesses:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">There is no actual business activity.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">For the purpose of issuing and buying\/selling invoices only.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Management risk: Tax authorities assess risk based on the &quot;people behind the legal entity,&quot; not just on individual businesses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep_khong_hoat_dong_thuc_te_tai_dia_chi_dang_ky\"><\/span><strong>2. The business is not actually operating at its registered address.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Common signs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">No physical office<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">No warehouses, machinery, or personnel.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Cannot:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Verification at the registered address<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Contact the tax authorities when they conduct an inspection.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Short business lifecycle:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Operating for 1-2 years<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Then they paused or fled.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Management risks<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses that &quot;sell invoices&quot;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses are created to legitimize expenses for other parties.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Lien_tuc_thay_doi_thong_tin_dang_ky_thue\"><\/span><b>3. Constantly changing tax registration information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Common signs<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Change:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Multiple registered office addresses<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">This leads to a change in the tax authority in charge.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Acquisition:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The former legal entity is no longer in operation.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Tax history available, Tax Identification Number (TIN)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">&quot;Reusing&quot; legal entities:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Invoice<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Unusual revenue generated within a short period of time.<\/li>\n<\/ul>\n<\/li>\n<li>Management risk: Disrupts the risk history tracking process, making post-auditing difficult.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Tam_ngung_%E2%80%93_khoi_phuc_%E2%80%93_tam_ngung_lap_lai\"><\/span><b>4. Pause \u2013 resume \u2013 pause again<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Common signs<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Registering for a temporary suspension multiple times in a row.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">But invoices or transactions still occur.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Do not perform:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">File your taxes fully.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Tax payment obligations<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">After some time:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Remove address<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Establishing a new legal entity<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Management risks<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">&quot;Attack quickly \u2013 retreat \u2013 escape&quot;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">There is a very high risk regarding invoices and taxes.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Cac_chi_so_tai_chinh_cho_thay_rui_ro\"><\/span><strong>5. Financial indicators show risk.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Common financial signs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>VAT payable \/ domestic revenue<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Abnormally low (e.g., &lt; 1%)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue from affiliates<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Accounts for a large proportion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Not suitable for the business model.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fixed Assets \/ Equity Ratio<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Low, disproportionate to the industry.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Large revenue fluctuations<\/b><span style=\"font-weight: 400;\"> between consecutive periods:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sudden increases\/decreases without a logical reason<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>The rate of canceled, replaced, or adjusted invoices is high.<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Profit margin on revenue:<\/strong>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Too low or prolonged low pitch<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">But they still issue invoices for large amounts.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Management risks<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The business does not create real economic value.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The invoice may simply serve the purpose of legitimizing the transaction.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_hoa_don_va_doanh_nghiep_bi_xep_vao_dien_rui_ro\"><\/span><b>Consequences when invoices and businesses are classified as high-risk.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Being classified as high risk <\/span><b>It&#039;s not just a &quot;system alert&quot;.<\/b><span style=\"font-weight: 400;\">, which leads to <\/span><b>chain reaction<\/b><span style=\"font-weight: 400;\"> Regarding taxes, operations, cash flow, and reputation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Han_che_quyen_su_dung_hoa_don_dien_tu\"><\/span><strong>1. Restricting the use of electronic invoices.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Common consequences<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Forced to switch from:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Electronic invoices without codes<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Convert to electronic invoices with tax authority codes.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">In severe cases:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The use of invoices has been temporarily suspended.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Invoices may only be issued with the approval of the tax authorities.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Actual impact on the invoicing process:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Slower<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Pre-controlled<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This directly impacts sales performance and revenue recognition.<\/li>\n<\/ul>\n<figure id=\"attachment_999979640\" aria-describedby=\"caption-attachment-999979640\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img 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=\"What are the criteria for invoice risk?\" 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\">Being classified as a high-risk entity is not just a &quot;system alert,&quot; but has cascading consequences for taxes, operations, cash flow, and reputation.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_Rui_ro_ve_thue_GTGT_va_thue_TNDN\"><\/span><strong>2. Risks related to VAT and corporate income tax.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax consequences<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Invoices deemed risky may: Not be eligible for input VAT deduction.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Related costs:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">There is a risk of these expenses being disallowed as deductible expenses when calculating corporate income tax.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Actual impact on businesses<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Subject to back taxes<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Charged for late payment<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Unexpected tax expenses were incurred.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Tang_tan_suat_kiem_tra_thanh_tra\"><\/span><strong>3. Increase the frequency of inspections and audits.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Consequences of management<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses that have been included:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Special monitoring list<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Plan for regular or unscheduled inspections and audits.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Request:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Regular accountability<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Provide contracts, documents, and transaction records.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Hidden costs are not just fines:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Time-consuming for: Accounting \u2013 Legal \u2013 Management<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Disruption of normal business operations<\/li>\n<\/ul>\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=\"What are the criteria for invoice risk?\" 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\">Businesses placed on a special monitoring list or subject to scheduled or unscheduled inspections and audits are required to provide contracts, documents, and transaction records.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"4_Rui_ro_ve_xu_phat_va_trach_nhiem_hinh_su\"><\/span><strong>4. Risks of penalties and criminal liability<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Administrative penalties<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalties for violations: Regarding invoices \u2013 incorrect declarations \u2013 late tax payments<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attached: Late payment penalty or remedial measures<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Criminal liability (in serious cases)<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the following behavior occurs: <\/span><b>Invoice trading \u2013 Tax evasion \u2013 Money laundering<\/b><b><br \/>\n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Possible causes:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prosecute criminal liability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Freeze the account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Seize assets<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Risk <\/span><b>It&#039;s not just limited to businesses.<\/b><span style=\"font-weight: 400;\">, but also <\/span><b>manager<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Anh_huong_den_dong_tien_va_quan_he_doi_tac\"><\/span><strong>5. Impact on cash flow and partnerships<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Impact on partners<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Partner:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Refuse to accept the invoice.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Request for further explanation<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Extend the payment period<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Impact on cash flow<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Bill:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Not accepted<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Suspended pending verification<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Cash flow:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Delayed<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Financial plans were disrupted.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Long-term consequences: Damage to the company&#039;s reputation.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Difficult to sign new contracts<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Rated as high risk in the supply chain.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_lam_gi_de_tu_danh_gia_va_giam_rui_ro_hoa_don\"><\/span><b>What should businesses do to self-assess and reduce invoice risk?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The core principle: Don&#039;t wait for tax authorities to issue a warning before taking action; proactively control the situation from the source \u2013 legal aspects, transactions, data, and records. Businesses reduce invoice risks not through clever tricks, but through internal control systems \u2013 transparent data \u2013 and complete records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tu_ra_soat_ho_so_dang_ky_cau_truc_phap_ly\"><\/span><strong>1. Self-review registration documents and legal structure.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">What businesses need to do<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double-check:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Head office, business location<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is it in accordance with regulations and is it permitted to operate as a business?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Owner\/Shareholder<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare these individuals to see if they have:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Registered under the name of multiple other legal entities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Related businesses that have previously been affected:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Cease operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Tax and invoice violations<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-weight: 400;\">Risk reduction value: <\/span>Reduce the risk of being assessed for risk right from the e-invoice registration stage.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Kiem_soat_chat_luong_hoa_don_dau_vao_%E2%80%93_dau_ra\"><\/span><strong>2. Quality control of input and output invoices<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Mandatory principle<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only deal with this supplier:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Has a valid tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Currently operating<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Before accounting:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Check the legal status of the supplier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Check the risk history (if any).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The files must be securely attached.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Each invoice must be accompanied by the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract \/ <a href=\"https:\/\/bizzi.vn\/don-dat-hang-la-gi\/\">Purchase Order (PO)<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover\/Acceptance Report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-cash payment documents (if required)<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Xay_dung_quy_trinh_kiem_soat_noi_bo_ve_hoa_don_chi_phi\"><\/span><strong>3. Establish internal control procedures for invoices and expenses.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Key component<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchasing process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice creation and issuance process<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clear and distinct delegation of authority:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchase<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Receive<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Accounting records<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pay<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Actual value<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating fictitious invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors caused by one person handling the entire process.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Doi_chieu_du_lieu_ke_toan_%E2%80%93_kho_%E2%80%93_thue_dinh_ky\"><\/span><strong>4. Periodically reconcile accounting, inventory, and tax data.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">What to do<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly (monthly\/quarterly):<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Comparison: Electronic invoice data, Tax reports, Accounting records, ERP\/inventory system.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early detection:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue discrepancy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inventory discrepancies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incomplete\/mismatched invoices<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Benefits: Addressing errors beforehand avoids being caught off guard when tax authorities conduct an audit.<\/span><\/p>\n<figure id=\"attachment_999979639\" aria-describedby=\"caption-attachment-999979639\" style=\"width: 850px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" 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=\"What are the criteria for invoice risk?\" 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\">Businesses need to reconcile: e-invoice data, tax reports, accounting records, ERP\/inventory systems.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"5_Chuan_bi_nang_luc_giai_trinh\"><\/span><b>5. Prepare for accountability.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Required platform<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document storage:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Full<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is a system<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Easy to access<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply the principle:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&quot;Each invoice = a complete set of documents&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The standard set of documents includes<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract \/ Purchase Order<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receipt and delivery record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emails and related agreements (if any)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Good explanation = reduces the risk of expense disallowance or retroactive collection of charges.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_Bizzi_Ho_tro_doanh_nghiep_giam_thieu_rui_ro_ve_hoa_don\"><\/span><b>Bizzi Solutions: Helping businesses minimize invoice-related risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bizzi solutions help businesses minimize invoice risks by automating the entire process from receiving, processing, storing, to reconciling input\/output invoices. <strong><a href=\"https:\/\/bizzi.vn\/rpa-ke-toan-la-gi\/\">application <\/a><\/strong><\/span><strong><a href=\"https:\/\/bizzi.vn\/rpa-ke-toan-la-gi\/\">WHO<\/a><\/strong><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/bizzi.vn\/rpa-ke-toan-la-gi\/\"> &amp; RPA<\/a><\/strong>This helps detect errors early (duplication, incorrect information, risky suppliers), ensures legal compliance, significantly reduces manual errors, and saves time and costs.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ways Bizzi minimizes invoice risk:<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice processing automation (Bizzi IPA)<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Automated collection: Provide a private email address, and a bot will automatically retrieve invoices for processing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fast Extraction &amp; Processing: Utilizing AI &amp; RPA, extract invoice data (electronic &amp; paper) in seconds with high accuracy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reduce errors: Minimize manual data entry, avoid mistakes and duplicate invoices.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management and Control of Compliance Risks<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Verification &amp; Alerts: Automatically checks for validity, alerts for tax issues (risky suppliers), and regulatory violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">3-way matching: Automatically compares invoices with purchase orders (POs) and warehouse receipts, minimizing tax risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Secure storage: A centralized, intuitive, easily searchable storage system, ready for auditing.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost Management (Bizzi Expense)<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Expense control: Track expenses in real time and automatically flag expenses that exceed the budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Optimize cash flow: Automated and transparent approval processes enable faster cash flow.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic Invoice (B-Invoice)<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing legal invoices: Compliant with Decree 123\/2020\/ND-CP, integrating invoices from POS machines and electronic tickets.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li aria-level=\"1\"><b>Manage accounts receivable and reduce cash flow pressure when dealing with invoice risks with Bizzi ARM.<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track customer and supplier accounts payable in real time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automated payment reminders help reduce the number of outstanding bills due to disputes.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><b>Manage accounts receivable and reduce cash flow pressure when dealing with invoice risks with Bizzi ARM.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span class=\"ez-toc-section\" id=\"Goc_nhin_tai_chinh_%E2%80%93_ke_toan_Bizzi_nhu_mot_%E2%80%9Ctro_ly_AI%E2%80%9D_phong_thu_rui_ro\"><\/span><span style=\"font-weight: 400;\">Financial and accounting perspective: Bizzi as an &quot;AI assistant&quot; for risk management.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_khau_thu_%E2%80%93_chi_%E2%80%93_hoa_don_giup_du_lieu_sach_nhat_quan\"><\/span><span style=\"font-weight: 400;\">Automating the revenue, expenditure, and invoicing processes helps to ensure clean and consistent data.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span class=\"ez-toc-section\" id=\"Tang_kha_nang_tuan_thu_giam_xac_suat_bi_dua_vao_bo_tieu_chi_rui_ro_cao\"><\/span><span style=\"font-weight: 400;\">Increase compliance and reduce the likelihood of being classified as a high-risk category.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_chinh_cua_bo_tieu_chi_rui_ro_hoa_don\"><\/span><b>Key benefits of the invoice risk assessment criteria\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Using a set of invoice risk criteria helps businesses detect anomalies early, thereby preventing tax risks (such as back taxes and penalties) and legal and operational risks, while optimizing the management and use of electronic invoices more effectively.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal and financial risk prevention: Helps businesses identify invoices with signs of illegality (fictitious invoices, invoices with errors) to avoid using them, reducing the risk of tax authorities collecting back taxes, penalties, and impacting business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhanced compliance: Encourage businesses to self-assess and comply with tax and invoicing regulations, avoiding being classified as high-risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">More efficient management: Electronic invoicing systems enable automatic verification, retrieval, and transparent storage, making it easy to detect errors and anomalies in transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost and time savings: Minimize the effort and costs associated with processing and verifying paper invoices or problematic invoices, and automate many tax administrative procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing reputation: Ensuring accuracy and transparency in transactions, building a compliant and professional corporate image.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>Conclude<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The invoice risk assessment criteria are no longer recommendations, but have become a &quot;mandatory safety standard&quot; in current tax administration. In the context of tax authorities intensifying data analysis, real-time electronic invoice connectivity, and enhanced post-auditing, every input invoice can become a risk if businesses lack appropriate control procedures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As the volume of invoices increases, manual verification is no longer fast or accurate enough. This is where solutions that support the processing of incoming invoices, such as Bizzi, play a crucial role. Bizzi helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically reconcile invoices with supplier tax data and legal information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early warning of risky invoices based on multiple criteria (issuing company status, risk history, invoice content, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize the process of controlling input invoices, reducing reliance on individual experience.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saving time for accountants while minimizing systemic tax risks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Managing invoice risk is not just the responsibility of the accounting department, but an integral part of a company&#039;s sustainable financial management strategy. Combining a proper understanding of invoice risk criteria with the application of technological solutions like Bizzi is how businesses can proactively prevent risks, rather than dealing with the consequences after being singled out by the tax authorities.<\/span><\/p>\n<p><strong><em>Register here to receive personalized solutions tailored specifically for your business: <a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The invoice risk criteria are an &quot;early warning filter&quot; that helps tax authorities identify which invoices \u2013 from businesses\u2026<\/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":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979635\/revisions"}],"predecessor-version":[{"id":999980607,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979635\/revisions\/999980607"}],"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}]}}