{"id":999979642,"date":"2026-01-11T14:44:56","date_gmt":"2026-01-11T07:44:56","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979642"},"modified":"2026-06-09T13:49:52","modified_gmt":"2026-06-09T06:49:52","slug":"how-to-issue-invoices-without-being-fined","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/","title":{"rendered":"What are the penalties for issuing fraudulent invoices?"},"content":{"rendered":"<p>Issuing fraudulent invoices only needs to &quot;exceed&quot; the threshold in terms of consequences or the nature of the act to be transferred from administrative penalties to criminal prosecution. <span style=\"font-weight: 400;\">Businesses should not trade legal risks for the sake of legitimizing short-term costs, as the consequences can directly affect leadership, legal entity, and the long-term survival of the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To better understand how to issue invoices without incurring penalties, let&#039;s explore this in the article below by Bizzi.<\/span><\/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\/how-to-issue-invoices-without-being-fined\/#Hoa_don_khong_la_gi_Cac_dang_xuat_hoa_don_khong_thuong_gap\" >What is a fictitious invoice? Common types of fictitious invoices.<\/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\/how-to-issue-invoices-without-being-fined\/#Cac_dang_hoa_don_khong_pho_bien\" >Common types of fraudulent invoices<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Xuat_hoa_don_khong_co_giao_dich_phat_sinh\" >Issue an invoice when no transaction has occurred.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Co_giao_dich_nhung_thoi_phong_gia_tri_hoa_don\" >There were transactions, but the invoice value was inflated.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Xuat_hoa_don_cho_hang_hoa_dich_vu_khong_dung_thuc_te\" >Issuing invoices for goods and services that do not reflect reality.<\/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\/how-to-issue-invoices-without-being-fined\/#Doanh_nghiep_%E2%80%9Cma%E2%80%9D_hoac_doanh_nghiep_bo_tron_xuat_hoa_don\" >&quot;Ghost&quot; businesses or businesses that have absconded are issuing invoices.<\/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\/how-to-issue-invoices-without-being-fined\/#Xuat_hoa_don_khong_de_hoan_thue_khau_tru_thue_GTGT\" >Issuing fictitious invoices to claim tax refunds and VAT deductions.<\/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\/how-to-issue-invoices-without-being-fined\/#Phan_biet_hoa_don_khong_voi_hoa_don_sai_sot_thong_thuong\" >Distinguishing between fraudulent invoices and invoices with common errors.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Can_cu_phap_ly_lien_quan_den_xuat_hoa_don_khong\" >Legal basis related to issuing fictitious invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Nghi_dinh_1232020ND-CP_ve_hoa_don_chung_tu_dien_tu\" >1. Decree 123\/2020\/ND-CP on electronic invoices and documents<\/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\/how-to-issue-invoices-without-being-fined\/#2_Nghi_dinh_1252020ND-CP_ve_xu_phat_vi_pham_hanh_chinh_ve_thue_hoa_don\" >2. Decree 125\/2020\/ND-CP on administrative penalties for violations related to taxes and invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Luat_Quan_ly_Thue_2019\" >3. Tax Administration Law 2019<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Bo_luat_Hinh_su_2015_sua_doi_bo_sung_2017\" >4. The Penal Code of 2015 (amended and supplemented in 2017)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#5_Thoi_hieu_Xuat_hoa_don_khong_bi_phat_nhu_the_nao\" >5. What are the penalties for issuing fraudulent invoices?\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Muc_phat_hanh_chinh_khi_xuat_hoa_don_khong_bi_phat_nhu_the_nao_ND_1252020\" >What are the administrative penalties for issuing fraudulent invoices? (Decree 125\/2020)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Hanh_vi_bi_xem_la_xuat_hoa_don_khong\" >1. The act is considered to be issuing fraudulent invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#2_Muc_phat_tien_chinh\" >2. Main fine amount<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Bien_phap_khac_phuc_hau_qua_bat_buoc\" >3. Remedial measures (mandatory)<\/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\/how-to-issue-invoices-without-being-fined\/#4_Truong_hop_khong_chi_dung_o_xu_phat_hanh_chinh\" >4. Cases where the punishment goes beyond administrative penalties.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Khi_nao_xuat_hoa_don_khong_bi_truy_cuu_trach_nhiem_hinh_su\" >When does issuing fraudulent invoices lead to criminal prosecution?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Hanh_vi_cau_thanh_Toi_tron_thue\" >1. The acts constituting the crime of tax evasion.<\/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\/how-to-issue-invoices-without-being-fined\/#2_Hanh_vi_cau_thanh_Toi_in_phat_hanh_mua_ban_trai_phep_hoa_don_chung_tu_thu_nop_ngan_sach_nha_nuoc\" >2. The acts constituting the crime of illegally printing, issuing, and trading invoices and documents for collecting state budget revenue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Khung_hinh_phat_voi_ca_nhan\" >3. Penalty framework for individuals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Khung_hinh_phat_voi_phap_nhan_thuong_mai\" >4. Penalty framework for commercial legal entities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Hau_qua_thue_%E2%80%93_tai_chinh_%E2%80%93_van_hanh_khi_xuat_hoa_don_khong_bi_phat_nhu_the_nao\" >What are the tax, financial, and operational consequences of issuing fraudulent invoices, and what are the penalties?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Ve_thue_GTGT\" >1. Regarding VAT<\/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\/how-to-issue-invoices-without-being-fined\/#2_Ve_thue_TNDN\" >2. Regarding corporate income tax<\/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\/how-to-issue-invoices-without-being-fined\/#3_Ve_dong_tien_va_bao_cao_tai_chinh\" >3. Regarding cash flow and financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Ve_xep_hang_rui_ro_va_hinh_anh_doanh_nghiep\" >4. Regarding risk rating and corporate image<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Cac_tinh_huong_pho_bien_dan_den_xuat_hoa_don_khong\" >Common situations that lead to the issuance of fraudulent invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Xuat_hoa_don_truoc_khi_co_giao_dich_thuc_te\" >1. Issue invoices before any actual transaction takes place.<\/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\/how-to-issue-invoices-without-being-fined\/#2_Xuat_hoa_don_de_hop_thuc_hoa_chi_phi\" >2. Issue invoices to legitimize expenses.<\/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\/how-to-issue-invoices-without-being-fined\/#3_Xuat_hoa_don_theo_de_nghi_ben_mua\" >3. Issue invoices as requested by the buyer.<\/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\/how-to-issue-invoices-without-being-fined\/#4_Xuat_hoa_don_giua_cac_ben_lien_ket\" >4. Issuing invoices between related parties.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#5_Xuat_hoa_don_nham_ban_chat_giao_dich_do_thieu_kiem_soat\" >5. Issuing invoices that misrepresent the nature of the transaction due to lack of control.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Co_quan_thue_phat_hien_hoa_don_khong_nhu_the_nao\" >How do tax authorities detect fraudulent invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_So_khop_du_lieu_da_nguon\" >1. Matching data from multiple sources<\/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\/how-to-issue-invoices-without-being-fined\/#2_He_thong_quan_ly_rui_ro_TMS_va_e-Invoice\" >2. Risk Management System (TMS) and e-Invoice<\/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\/how-to-issue-invoices-without-being-fined\/#3_Ket_noi_voi_du_lieu_ngan_hang_va_he_thong_khac\" >3. Connect with banking data and other systems.<\/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\/how-to-issue-invoices-without-being-fined\/#4_Thong_bao_va_yeu_cau_giai_trinh\" >4. Notification and request for explanation<\/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\/how-to-issue-invoices-without-being-fined\/#Doanh_nghiep_can_lam_gi_khi_lo_xuat_hoa_don_khong\" >What should a business do if it accidentally issues a fraudulent invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Ra_soat_lai_toan_bo_ho_so_cua_tung_hoa_don\" >1. Review all records for each invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#2_Neu_la_loi_ky_thuat_nghiep_vu_nhung_co_giao_dich_that\" >2. If it&#039;s a technical or operational error but a real transaction occurred.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Neu_thuc_su_la_hoa_don_khong\" >3. If it is indeed a fake invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Ra_soat_va_siet_chat_quy_trinh_noi_bo\" >4. Review and tighten internal procedures.<\/a><\/li><\/ul><\/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\/how-to-issue-invoices-without-being-fined\/#Cach_thiet_lap_he_thong_kiem_soat_de_tranh_xuat_hoa_don_khong\" >How to set up a control system to prevent the issuance of fraudulent invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Thiet_ke_quy_trinh_3_lop_kiem_soat\" >1. Design a three-tiered control process.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#2_Bat_buoc_doi_chieu_3_ben_truoc_khi_xuat_hoa_don\" >2. Three-party verification is mandatory before issuing an invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Kiem_soat_nha_cung_cap_va_khach_hang\" >3. Control suppliers and customers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Ap_dung_he_thong_canh_bao_som\" >4. Implement an early warning system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#5_Dao_tao_doi_ngu_ke_toan_%E2%80%93_mua_hang_%E2%80%93_sales\" >5. Training for accounting, purchasing, and sales teams.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Bizzi_giup_doanh_nghiep_kiem_soat_rui_ro_xuat_hoa_don_khong_bi_phat_nhu_the_nao\" >How does Bizzi help businesses control the risk of being penalized for issuing fraudulent invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Bizzi_IPA_3-Way_Matching_Khoa_rui_ro_ngay_tu_hoa_don_dau_vao\" >Bizzi IPA + 3-Way Matching: Lock down risk right from the first invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Bizzi_B-invoice_Giam_nguy_co_xuat_hoa_don_khong_o_dau_ra\" >Bizzi B-invoice: Reducing the risk of issuing fraudulent invoices at the output end.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Bizzi_Expense_Kiem_soat_chi_phi_%E2%80%93_giam_nhu_cau_%E2%80%9Chop_thuc_hoa%E2%80%9D\" >Bizzi Expense: Control costs \u2013 reduce the need for \u201clegalization\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Bizzi_%E2%80%93_nhu_mot_%E2%80%9Ctro_ly_AI_tai_chinh_%E2%80%93_ke_toan%E2%80%9D_cho_doanh_nghiep\" >Bizzi \u2013 as an \u201cAI financial and accounting assistant\u201d for businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_khong_bi_phat_nhu_the_nao\" >Frequently Asked Questions about the Penalties for Issuing Fake Invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#1_Xuat_hoa_don_khong_bi_phat_bao_nhieu_tien\" >1. What is the penalty for issuing a fraudulent invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#2_Xuat_hoa_don_khong_co_bi_di_tu_khong\" >2. Can issuing fake invoices lead to imprisonment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#3_Hoa_don_khong_co_duoc_khau_tru_thue_GTGT_khong\" >3. Can fictitious invoices be used to deduct VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#4_Neu_da_ke_khai_thue_roi_moi_phat_hien_hoa_don_khong_thi_xu_ly_the_nao\" >4. What should be done if a fraudulent invoice is discovered after the tax return has already been filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#5_Co_quan_thue_phat_hien_hoa_don_khong_bang_cach_nao\" >5. How do tax authorities detect fraudulent invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#6_Lam_sao_de_doanh_nghiep_khong_vo_tinh_xuat_hoa_don_khong\" >6. How can businesses avoid inadvertently issuing fraudulent invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#7_Phan_mem_nhu_Bizzi_co_giup_giam_rui_ro_hoa_don_khong_khong_O_khau_nao\" >7. Can software like Bizzi help reduce the risk of fraudulent invoices? At which stage?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/bizzi.vn\/en\/how-to-issue-invoices-without-being-fined\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_khong_la_gi_Cac_dang_xuat_hoa_don_khong_thuong_gap\"><\/span><b>What is a fictitious invoice? Common types of fictitious invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><strong>Fake invoices<\/strong><span style=\"font-weight: 400;\"> is an invoice that has been issued <\/span>not linked to actual economic transactions<span style=\"font-weight: 400;\">, or <\/span>There is only an invoice, but no corresponding goods or services.<span style=\"font-weight: 400;\"> This has actually occurred.<\/span><\/em><\/p>\n<p>A fictitious invoice doesn&#039;t always result from intentional fraud.<span style=\"font-weight: 400;\">However, how businesses respond will determine the legal consequences.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In other words, a fictitious invoice shows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Goods\/services are not bought, sold, or supplied; or<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The actual transaction does not match the content and value recorded on the invoice, with the aim of legitimizing expenses, claiming tax deductions, or evading taxes.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Fake invoices are classified as <\/span><b>the act of using illegal invoices<\/b><span style=\"font-weight: 400;\"> In accordance with the law on taxation and electronic invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dang_hoa_don_khong_pho_bien\"><\/span><strong>Common types of fraudulent invoices<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, fraudulent invoices don&#039;t just exist in one form; they often appear in many sophisticated ways:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_khong_co_giao_dich_phat_sinh\"><\/span><strong>Issue an invoice when no transaction has occurred.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>The most typical and common type of fake invoice.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No buying or selling of goods, no provision of services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The two parties are simply &quot;buying and selling invoices&quot; to legitimize expenses, inflate input costs, or claim VAT deductions.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Co_giao_dich_nhung_thoi_phong_gia_tri_hoa_don\"><\/span><strong>There were transactions, but the invoice value was inflated.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The actual transaction did take place, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The quantity of goods listed on the invoice is higher than the actual quantity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The unit price was artificially inflated.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The difference is intended to either increase expenses or increase the amount of tax deductible.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Essentially, the inflated value is still considered a fraudulent invoice.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_cho_hang_hoa_dich_vu_khong_dung_thuc_te\"><\/span><strong>Issuing invoices for goods and services that do not reflect reality.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This method is often used to &quot;legitimize&quot; expenses that do not qualify for other services.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods\/services listed on the invoice are incorrect in type and transaction details.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For example, you might purchase item A but issue an invoice for item B to match the business expenses.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doanh_nghiep_%E2%80%9Cma%E2%80%9D_hoac_doanh_nghiep_bo_tron_xuat_hoa_don\"><\/span><strong>&quot;Ghost&quot; businesses or businesses that have absconded are issuing invoices.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing company:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is no actual business activity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of personnel, warehousing, assets, and supply capacity.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoices are issued solely for the purpose of selling invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the group <\/span><b>Fake invoices carry a very high tax risk.<\/b><span style=\"font-weight: 400;\">, which are often on the tax authorities&#039; warning list.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_khong_de_hoan_thue_khau_tru_thue_GTGT\"><\/span><strong>Issuing fictitious invoices to claim tax refunds and VAT deductions.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a series of fake input and output invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use for:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">VAT refund.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reduce the amount of tax payable.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Often associated with <\/span><b>organized tax fraud<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_hoa_don_khong_voi_hoa_don_sai_sot_thong_thuong\"><\/span><strong>Distinguishing between fraudulent invoices and invoices with common errors.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The penalties for issuing fictitious invoices are a matter of concern for many businesses. Fictitious invoices pose a serious tax risk, distinctly different from ordinary erroneous invoices. Businesses need to clearly distinguish between these errors to avoid confusion between operational mistakes and legal violations, and proactively control input invoices to minimize the risk of disallowed expenses, tax arrears, and penalties.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Fake invoices<\/b><\/td>\n<td><b>Common invoice errors<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Actual transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Absent or not true in nature<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are actual issues that have arisen.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fraud, expense manipulation, tax evasion<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Operational errors, mistakes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Invoice content<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Misrepresented nature of the transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect technical information (name, address, amount, etc.)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Adjustable<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Not legally regulated<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjusted and replaced as required.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Risk Level<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Very high<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Low - medium<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal consequences<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heavy fines, recovery of funds, and possible criminal prosecution.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Administrative penalties (if any)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_999979633\" aria-describedby=\"caption-attachment-999979633\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979633 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5.jpg\" alt=\"How to issue invoices without getting fined?\" width=\"1024\" height=\"714\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-300x209.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-768x536.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979633\" class=\"wp-caption-text\">Businesses need to distinguish between fraudulent invoices and invoices with ordinary errors.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lien_quan_den_xuat_hoa_don_khong\"><\/span><b>Legal basis related to issuing fictitious invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>What are the penalties for issuing fraudulent invoices? Issuing fraudulent invoices is a violation of the law and is regulated by multiple legal layers: from electronic invoices and tax management to administrative penalties and criminal liability.<\/p>\n<p>Businesses not only face the risk of fines and back taxes, but also risk criminal prosecution if violations are systemic or involve organized fraud.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Nghi_dinh_1232020ND-CP_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>1. Decree 123\/2020\/ND-CP on electronic invoices and documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP is the foundational document regulating the principles for the creation, management, and use of electronic invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regulations related to fraudulent invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices are only issued when an actual economic transaction occurs (sale of goods, provision of services).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice must accurately reflect the nature of the transaction, including the goods or services, quantity, unit price, and total value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is prohibited to issue invoices when no sale has occurred, or to issue invoices that do not reflect the actual situation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Issuing invoices that are not linked to actual transactions or that misrepresent the nature of the transaction directly violates Decree 123, even without considering the penalty aspect.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nghi_dinh_1252020ND-CP_ve_xu_phat_vi_pham_hanh_chinh_ve_thue_hoa_don\"><\/span><b>2. Decree 125\/2020\/ND-CP on administrative penalties for violations related to taxes and invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP specifies the penalties for violations related to invoices, including the issuance of fictitious invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some typical penalty frameworks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A fine of 20 to 50 million VND will be imposed for the following actions:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing invoices without goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing invoices that do not reflect the actual situation.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The issued invoice must be canceled, and the related tax records must be adjusted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect back taxes and calculate late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there are signs of tax evasion, the case will be transferred to the investigative agency.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Decree 125 serves as the basis for direct and regular penalties applied in tax inspections and audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Luat_Quan_ly_Thue_2019\"><\/span><b>3. Tax Administration Law 2019<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The 2019 Tax Administration Law establishes the principle of risk-based tax management and the responsibility of taxpayers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contents related to fraudulent invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers have the following obligations:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Declare the transaction truthfully, completely, and accurately reflecting its nature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Keep records and documents proving the legitimacy of the expenses.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using illegal invoices is a violation of tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities have the right to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Determine the tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection and penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transfer the case file to the investigative agency if there are signs of criminal activity.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This law provides the general legal basis for tax authorities to handle acts of using and issuing fraudulent invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Bo_luat_Hinh_su_2015_sua_doi_bo_sung_2017\"><\/span><b>4. The Penal Code of 2015 (amended and supplemented in 2017)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>What are the penalties for issuing fraudulent invoices? <\/b><span style=\"font-weight: 400;\">In cases of serious fraudulent invoice issuance, the act may not only be subject to administrative penalties but may also lead to criminal prosecution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Related charges:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The crime of illegally printing, issuing, and trading invoices and documents for collecting state budget revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax evasion (if using fraudulent invoices to evade taxes).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Possible penalties:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large fines (up to billions of VND).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A non-custodial correctional sentence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imprisonment will be imposed on individuals who violate the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commercial legal entities can also be subject to criminal prosecution.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the strictest legal framework, applied when the act is organized, large-scale, and causes serious damage to the state budget.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Thoi_hieu_Xuat_hoa_don_khong_bi_phat_nhu_the_nao\"><\/span><b>5. What are the penalties for issuing fraudulent invoices?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to regulations on administrative penalties for violations in the field of taxation and invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The statute of limitations for penalties related to invoices is two years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time of calculation of the statute of limitations:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">From the date the violation was committed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or the date the violation ceased (if it was a prolonged violation).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Important Note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The expiration of the statute of limitations for penalties does not automatically mean that expenses can be deducted or recognized.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities still have the right to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Type of expense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Calculate the late payment penalty.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there are signs of criminal activity, the statute of limitations for administrative penalties will not apply; instead, the case will be handled according to the Criminal Code.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_khi_xuat_hoa_don_khong_bi_phat_nhu_the_nao_ND_1252020\"><\/span><b>What are the administrative penalties for issuing fraudulent invoices? (Decree 125\/2020)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Issuing fictitious invoices is one of the most severely penalized invoice violations under Decree 125\/2020, and the penalties don&#039;t stop there. <strong>Fines of 20\u201350 million VND<\/strong> It also entails tax arrears, late payment penalties, and the risk of criminal prosecution.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hanh_vi_bi_xem_la_xuat_hoa_don_khong\"><\/span><b>1. The act is considered to be issuing fraudulent invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This includes one or more of the following behaviors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue invoices when no goods are sold or services are provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices that do not reflect reality (falsifying quantities, values, or misrepresenting the nature of the transaction).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices to businesses that have not had actual transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0This is a group of behaviors involving the use of illegal invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Muc_phat_tien_chinh\"><\/span><b>2. Main fine amount<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A fine of 20,000,000 to 50,000,000 VND will be imposed. <span style=\"font-weight: 400;\">Applicable to the following behavior:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices without accompanying goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoices do not accurately reflect the actual transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Applicable penalty amount <\/span><b>for each violation<\/b><span style=\"font-weight: 400;\">, regardless of whether the invoice value is large or small.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Bien_phap_khac_phuc_hau_qua_bat_buoc\"><\/span><b>3. Remedial measures (mandatory)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In addition to fines, violating businesses will also be subject to the following measures:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The invoices that were issued incorrectly must be canceled.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Require adjustments to the relevant tax return records.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Recover any taxes that were incorrectly deducted, refunded, or reduced.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Calculate late payment penalties for taxes as per regulations.<\/li>\n<\/ul>\n<p>In reality, the amount of back taxes plus late payment penalties is often much larger than the administrative fines.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Truong_hop_khong_chi_dung_o_xu_phat_hanh_chinh\"><\/span><b>4. Cases where the punishment goes beyond administrative penalties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the act of issuing fraudulent invoices:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">There are signs of tax evasion.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">It must be done in an organized manner and repeated many times.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This caused significant damage to the state budget.<\/li>\n<\/ul>\n<p>The tax authorities will forward the case to the investigating agency for processing as follows:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tax Administration Law 2019<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Penal Code 2015 (amended 2017)<\/li>\n<\/ul>\n<p>In that case, Decree 125 would not apply; instead, criminal sanctions would be applied.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_xuat_hoa_don_khong_bi_truy_cuu_trach_nhiem_hinh_su\"><\/span><b>When does issuing fraudulent invoices lead to criminal prosecution?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all cases of issuing fraudulent invoices are subject to criminal prosecution. The penalties for issuing fraudulent invoices only apply when the act reaches a level of danger to society as defined by the Criminal Code, primarily falling under the following two offenses:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hanh_vi_cau_thanh_Toi_tron_thue\"><\/span><b>1. The acts constituting the crime of tax evasion.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Constituent elements:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The act of issuing fraudulent invoices. <\/span><b>considered tax evasion<\/b><span style=\"font-weight: 400;\"> When:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing or using fictitious invoices to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Declare a reduction in the amount of tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase the amount of VAT that can be deducted or refunded.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The amount of tax evaded reached the threshold for criminal prosecution.<\/b><span style=\"font-weight: 400;\">, specifically:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">From <\/span><b>100 million VND or more<\/b><span style=\"font-weight: 400;\">, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Under 100 million VND, but <\/span><b>has been fined for administrative violations.<\/b><span style=\"font-weight: 400;\"> Regarding tax evasion, there were also other violations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The focus isn&#039;t on &quot;having fake invoices,&quot; but rather... <\/span><b>actual consequences of tax evasion<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Hanh_vi_cau_thanh_Toi_in_phat_hanh_mua_ban_trai_phep_hoa_don_chung_tu_thu_nop_ngan_sach_nha_nuoc\"><\/span><b>2. The acts constituting the crime of illegally printing, issuing, and trading invoices and documents for collecting state budget revenue.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><i><span style=\"font-weight: 400;\">(Article 203 \u2013 Penal Code)<\/span><\/i><\/p>\n<p><b>Constituent elements:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The act of issuing fictitious invoices is handled according to Article 203 when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating, issuing, and selling invoices <\/span><b>not linked to actual transactions<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/mua-ban-hoa-don-la-gi\/\">Buying and selling invoices<\/a> to gain illicit profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No proof of tax evasion is required, just proof of:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Behavior <\/span><b>Buying and selling invoices illegally.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is an element <\/span><b>profit or large scale, large quantity<\/b><span style=\"font-weight: 400;\"> as required by law.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the charge. <\/span><b>Directly address the act of &quot;trading in invoices&quot;.<\/b><span style=\"font-weight: 400;\">, independent of tax evasion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Khung_hinh_phat_voi_ca_nhan\"><\/span><b>3. Penalty framework for individuals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00a0Regarding the crime of tax evasion (Article 200):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Fines: from 100 million to 4.5 billion VND, or<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Imprisonment: from 3 months to 7 years (depending on the severity and amount of tax evaded).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Possible causes:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Prohibited from holding office.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Prohibited from practicing a certain profession or performing a certain job.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Regarding the crime of illegal trading of invoices (Article 203):<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Fines: from 50 million to 500 million VND, or<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Imprisonment sentence: From 6 months to 5 years.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Particularly serious cases:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Fines can reach up to 1 billion VND.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Imprisonment for up to 7 years.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Khung_hinh_phat_voi_phap_nhan_thuong_mai\"><\/span><strong>4. Penalty framework for commercial legal entities<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Criminal Code allows <\/span><b>criminal prosecution of legal entities<\/b><span style=\"font-weight: 400;\">, if the violation is committed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the name of the legal entity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the benefit of the legal entity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">With the direction, management, or approval of a legal entity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Legal entities committing the crime of tax evasion (Article 200):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine<\/b><span style=\"font-weight: 400;\">: from <\/span><b>300 million to 10 billion VND<\/b><span style=\"font-weight: 400;\">.<\/span><\/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;\">Suspension of operations for a specified period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business activities and fundraising are prohibited.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Legal entities committing the crime of illegal trading of invoices (Article 203):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine<\/b><span style=\"font-weight: 400;\">: from <\/span><b>300 million to 10 billion VND<\/b><span style=\"font-weight: 400;\">.<\/span><\/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;\">Operations have been suspended.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prohibited business activities in certain sectors.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_thue_%E2%80%93_tai_chinh_%E2%80%93_van_hanh_khi_xuat_hoa_don_khong_bi_phat_nhu_the_nao\"><\/span><b>What are the tax, financial, and operational consequences of issuing fraudulent invoices, and what are the penalties?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Issuing fictitious invoices is not just a &quot;violation of invoices&quot; but a systemic risk, with cascading consequences for taxes, cash flow, operations, and business reputation. Businesses may benefit in the short term from legitimizing expenses, but they pay a long-term price in terms of money, time, and business stability.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ve_thue_GTGT\"><\/span><strong>1. Regarding VAT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Issuing fictitious invoices has a direct and serious impact on VAT tax obligations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">All related input\/output VAT is disallowed.<span style=\"font-weight: 400;\"> leading to fake invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Recover the VAT amount that was incorrectly deducted or refunded.<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Calculating late payment penalties for taxes<span style=\"font-weight: 400;\"> (per day, lasting for the duration of the inspection\/examination).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serious cases:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bag <\/span>tax assessment<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bag <\/span>Placed under high-risk tax monitoring<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In reality, the amount of back taxes + late payment penalties <\/span>often far exceeds administrative fines.<span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Ve_thue_TNDN\"><\/span><strong>2. Regarding corporate income tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Regarding corporate income tax:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Expenses recorded from fictitious invoices are disallowed.<span style=\"font-weight: 400;\"> when settling<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increases taxable income \u2192 <\/span>increase the amount of corporate income tax payable.<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to retroactive collection of corporate income tax for previous periods, along with late payment penalties.<\/span><\/li>\n<\/ul>\n<p>Regarding personal income tax (indirectly related):<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses: <\/span>Salaries, bonuses, payments made on behalf of others, personal services\u2026 if you use fake invoices to legitimize them, you may face consequences:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Recalculate personal income tax.<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Collection of arrears and penalties for late payment.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals involved (accountant, manager, invoice signatory) <\/span>may be subject to separate penalties<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Ve_dong_tien_va_bao_cao_tai_chinh\"><\/span>3. Regarding cash flow and financial statements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Issuing fictitious invoices causes <\/span><b>cash flow shock<\/b><span style=\"font-weight: 400;\"> and distorting financial reports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Submit <\/span><b>Sudden tax collection<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Paying fines and late payment penalties within a short period of time.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow is being disrupted:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Financial planning has been disrupted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">This impacts the ability to repay debts, pay suppliers, and pay employee salaries.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial report:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Right <\/span><b>retroactive adjustment<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Loss of integrity, impact on audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Easily manipulated by banks and investors. <\/span><b>negative reviews<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Many businesses don&#039;t &quot;die because of fines,&quot; but rather <\/span><b>Dying from inability to generate cash flow.<\/b><span style=\"font-weight: 400;\"> after tax collection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ve_xep_hang_rui_ro_va_hinh_anh_doanh_nghiep\"><\/span><strong>4. Regarding risk rating and corporate image<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When caught issuing fraudulent invoices, businesses typically face the following consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Classified as a high-risk tax risk.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Increase frequency:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Inspect.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Check.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Post-audit of electronic invoices.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The company&#039;s reputation has declined:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">With banks, partners, and investors.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">With government agencies.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Some long-term consequences include:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Tax records were scrutinized for many years to come.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Large transactions are more likely to require accountability.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Restrictions on tax refunds or pre-refund audits.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The accounting and finance department is under immense pressure.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">It takes time to provide explanations and supplement the documentation.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Disruption of core business operations.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tinh_huong_pho_bien_dan_den_xuat_hoa_don_khong\"><\/span><b>Common situations that lead to the issuance of fraudulent invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Issuing fictitious invoices rarely stems from &quot;intentional law violations,&quot; but usually from operational pressure, catering to customers, or a lack of process control.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses can only truly reduce risk by controlling invoices right from the time they are created, rather than dealing with the consequences after a tax audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Xuat_hoa_don_truoc_khi_co_giao_dich_thuc_te\"><\/span><b>1. Issue invoices before any actual transaction takes place.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This usually happens due to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drive to meet revenue and sales targets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serving the needs of settlement, loan applications, and bidding processes.<\/span><\/li>\n<\/ul>\n<p><b>Legal risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bill <\/span><b>Does not reflect actual transactions at the time of creation.<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the transaction then <\/span><b>No generation or incomplete generation.<\/b><span style=\"font-weight: 400;\"> \u2192 considered a fraudulent invoice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Valid only if it falls under this category. <\/span><b>Allowed to issue invoices in advance according to regulations.<\/b><span style=\"font-weight: 400;\"> and there is sufficient documentation to prove it.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Xuat_hoa_don_de_hop_thuc_hoa_chi_phi\"><\/span><b>2. Issue invoices to legitimize expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Describe the situation.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are actual costs involved, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No valid invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The supplier does not have the legal standing.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses seek third parties to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing invoices helps to reduce costs.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Legal risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There was no actual transaction with the invoice issuer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identified as <\/span><b>purchase and sale invoices<\/b><span style=\"font-weight: 400;\">, very high risks regarding:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Administrative penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">It can even be a criminal offense if the value is high.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Xuat_hoa_don_theo_de_nghi_ben_mua\"><\/span><b>3. Issue invoices as requested by the buyer.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Describe the situation.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer requests:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue an invoice for increased value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing additional invoices for services that did not exist.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller &quot;goes along with the customer&quot; to maintain the relationship.<\/span><\/li>\n<\/ul>\n<p><b>Legal risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Despite the buyer&#039;s offer, <\/span><b>The invoice issuer remains legally responsible.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority <\/span><b>handle both sides simultaneously.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&quot;Exported upon customer request&quot; <\/span><b>This is not a reason for exemption from liability.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Xuat_hoa_don_giua_cac_ben_lien_ket\"><\/span><b>4. Issuing invoices between related parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Describe the situation.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction between:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Parent company \u2013 subsidiary company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Companies with the same owner.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Internal services are unclear.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is no supporting documentation.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Legal risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easily perceived as:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fraudulent transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transfer profits, transfer expenses.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities usually <\/span><b>Carefully examine related-party transactions.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Complete documentation is required: contract, service description, acceptance certificate, and valuation report.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Xuat_hoa_don_nham_ban_chat_giao_dich_do_thieu_kiem_soat\"><\/span><b>5. Issuing invoices that misrepresent the nature of the transaction due to lack of control.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Describe the situation.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual transactions did occur, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice content is inaccurate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect type of goods\/services shipped.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reason:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The control process is weak.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">It depends on personal experience.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Legal risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the link between the invoice, contract, payment, and actual transaction cannot be proven, the invoice may be invalidated. <\/span><b>considered illegal<\/b><span style=\"font-weight: 400;\"> or <\/span><b>partial fictitious invoices<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_quan_thue_phat_hien_hoa_don_khong_nhu_the_nao\"><\/span><b>How do tax authorities detect fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of electronic invoicing and risk-based tax management, detecting fraudulent invoices no longer relies primarily on manual inspections, but rather on centralized data systems and automated analysis.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_So_khop_du_lieu_da_nguon\"><\/span><b>1. Matching data from multiple sources<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities cross-check data from multiple sources, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice data:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Input-output between businesses.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax return form:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">VAT, corporate income tax, personal income tax.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company profile:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Registered business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Scale of capital, labor, and assets.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Commonly detected risk factors include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue and expenses are disproportionate to the size of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling invoices across businesses that have no legitimate economic relationship.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An unusual series of invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Just one unusual link can trigger a review of the entire invoice chain.<\/span><\/p>\n<figure id=\"attachment_999979632\" aria-describedby=\"caption-attachment-999979632\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979632\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4.jpg\" alt=\"How to issue invoices without getting fined?\" width=\"1200\" height=\"634\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4.jpg 1828w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-300x159.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-1024x541.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-768x406.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-1536x812.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979632\" class=\"wp-caption-text\">Tax authorities cross-check data from multiple sources to detect fraudulent invoices.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_He_thong_quan_ly_rui_ro_TMS_va_e-Invoice\"><\/span><b>2. Risk Management System (TMS) and e-Invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authority operates a centralized Tax Management System (TMS) that is directly connected to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoicing system (e-Invoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real-time tax filing data.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Automated system:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business risk scoring.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Raise a &quot;red flag&quot; to any unusual invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a list of high-risk businesses regarding invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Common risk indicators:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue high-value invoices within a short period of time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The newly established business experienced a sudden surge in revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices with duplicate content, value, and partner.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many fraudulent invoices are discovered before businesses have a chance to finalize their accounts.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Ket_noi_voi_du_lieu_ngan_hang_va_he_thong_khac\"><\/span><b>3. Connect with banking data and other systems.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authority does not operate independently but connects its data with many other agencies, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is the cash flow for payments real?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The payment process is circuitous, with closed-loop money transfers.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Custom:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Compare incoming and outgoing invoices.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business registration and social insurance agencies:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Number of workers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Practical operational capabilities.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Risk factors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The bill is large, but:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No bank transfer payments are accepted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The payment was merely a formality.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High revenue, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are no suitable personnel.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No warehouses or assets.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When cash flow cannot substantiate the transaction, the invoice is easily deemed fraudulent.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Thong_bao_va_yeu_cau_giai_trinh\"><\/span><strong>4. Notification and request for explanation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Upon detecting signs of risk, the tax authorities will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Send out risk invoice notifications.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Business requirements:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Explanation.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Provide additional documentation to prove the transaction.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Documents typically required:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Economic contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance and handover report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment voucher.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation proving the supplier&#039;s capabilities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If <\/span><b>Unable to provide an explanation<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice was rejected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Punishment.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there are serious symptoms:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">On-site inspection and audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The case file has been transferred to the investigating agency.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_lo_xuat_hoa_don_khong\"><\/span><b>What should a business do if it accidentally issues a fraudulent invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A fictitious invoice doesn&#039;t always result from intentional fraud, but how a business responds will determine the legal consequences.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accurately identifying the root cause, addressing issues promptly, and tightening procedures are three key factors that help businesses minimize losses and avoid recurring risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ra_soat_lai_toan_bo_ho_so_cua_tung_hoa_don\"><\/span><b>1. Review all records for each invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The first thing <\/span><b>Not to be edited or canceled immediately.<\/b><span style=\"font-weight: 400;\">, which is <\/span><b>Determine the nature of each invoice<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\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;\">Is there an actual economic transaction?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transaction time \u2013 invoice time.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete comparison:<\/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;\">Acceptance\/Handover Report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment voucher.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Emails, price quotes, internal documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice classification:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There was a real transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No real transaction took place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The transaction occurred, but the content\/value was incorrect.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Neu_la_loi_ky_thuat_nghiep_vu_nhung_co_giao_dich_that\"><\/span><b>2. If it&#039;s a technical or operational error but a real transaction occurred.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Applicable cases<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction was real.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice is incorrect because:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Wrong timing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect content.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect buyer information.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>How to handle it<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perform:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Issue an adjustment or replacement invoice.<\/b><span style=\"font-weight: 400;\"> According to regulations on electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">File an amended tax return (if already filed).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Complete documentation proving the actual transaction.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This case is not considered a fraudulent invoice if the business handles it promptly and in accordance with regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Neu_thuc_su_la_hoa_don_khong\"><\/span><b>3. If it is indeed a fake invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Token<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There were no actual economic transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No goods\/services were generated.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Practical approach<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively work with the tax authorities (if you haven&#039;t been audited yet):<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplementary declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adjust your tax records.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accepting invoice cancellation, tax collection, and late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluate:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Level of violation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The possibility of administrative penalties or criminal charges.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Important Note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No hiding, no dragging out.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not &quot;amend records&quot; after receiving inspection notices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Proactive early intervention typically reduces the level of risk and its consequences.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ra_soat_va_siet_chat_quy_trinh_noi_bo\"><\/span><b>4. Review and tighten internal procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After resolving an incident, businesses need to prevent recurrence by shifting from incident handling to system prevention.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish the process:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Verify the transaction before issuing the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Clearly define the roles of creator, controller, and signatory.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier\/Partner Control:<\/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;\">History of invoice risk.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize documentation: Contract \u2013 Acceptance \u2013 Payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technology application: Automated invoice risk checking and warning.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_thiet_lap_he_thong_kiem_soat_de_tranh_xuat_hoa_don_khong\"><\/span><b>How to set up a control system to prevent the issuance of fraudulent invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To establish a system to prevent the issuance of fraudulent invoices, businesses need to build a rigorous internal control process, compare invoices with original documents (contracts, delivery notes), implement an electronic invoicing system with monitoring features, and conduct cross-checking between departments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thiet_ke_quy_trinh_3_lop_kiem_soat\"><\/span><b>1. Design a three-tiered control process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to shift from individual control to <\/span><b>system control<\/b><span style=\"font-weight: 400;\">, with 3 distinct layers:<\/span><\/p>\n<p><b>Level 1 \u2013 Business Units (Sales \/ Purchasing \/ Operations)<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In charge of:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Confirm that the transaction has actually occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Provide all original documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Grade 2 \u2013 Accounting \/ Finance<\/b><\/p>\n<ul>\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;\">Validity of the documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Date, content, and value of the invoice.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Refuse <a href=\"https:\/\/bizzi.vn\/cach-xuat-hoa-don-dien-tu\/\">electronic invoice<\/a> If the application is incomplete.<\/span><\/li>\n<\/ul>\n<p><b>Level 3 \u2013 Internal Management\/Control<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Final approval:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Large value invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unusual transaction.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Responsible for monitoring compliance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Don&#039;t let <\/span><b>One individual controls the entire process from transaction generation to invoice issuance.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Bat_buoc_doi_chieu_3_ben_truoc_khi_xuat_hoa_don\"><\/span><b>2. Three-party verification is mandatory before issuing an invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before issuing an invoice, a thorough verification is necessary:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Contract \/ Purchase Order<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Service Acceptance\/Delivery\/Completion Report<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Payment documents (or payment plan)<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Only when <\/span>3 factors that match in the nature of the transaction.<span style=\"font-weight: 400;\">The new accountant is authorized to issue invoices. <\/span><span style=\"font-weight: 400;\">This is the most effective &quot;checkpoint&quot; to eliminate fraudulent invoices right from the start.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Kiem_soat_nha_cung_cap_va_khach_hang\"><\/span><b>3. Control suppliers and customers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Billing risks often come from <\/span><b>risk partner<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic review:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal status (active, fugitive, enforced).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is the industry suitable for trading?<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classify:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">A regular business partner.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">High-risk partners (new businesses, unusual size).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement stricter controls on:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Big deal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Repeated, high-value transactions.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Don&#039;t &quot;automatically trust&quot; something just because you&#039;ve traded with it before.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ap_dung_he_thong_canh_bao_som\"><\/span><b>4. Implement an early warning system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Instead of waiting for a tax audit, businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish internal risk indicators:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue an invoice before the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue\/expenses increased dramatically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices with duplicate content and value.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technology application:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Automatically check invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplier risk warning.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Track control.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Early warning systems help businesses. <\/span><b>Prevention instead of dealing with consequences.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Dao_tao_doi_ngu_ke_toan_%E2%80%93_mua_hang_%E2%80%93_sales\"><\/span><b>5. Training for accounting, purchasing, and sales teams.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoice control <\/span><b>It&#039;s not just the accountant&#039;s job.<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regular training for:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sales: the time when the invoice is issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchasing: valid documentation required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Accounting: Identifying invoice risks.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reaching a consensus:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">&quot;Exporting upon customer request&quot; \u2260 legal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">&quot;Having an invoice&quot; \u2260 &quot;having the expense recorded&quot;.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0When all departments understand the risks correctly, they are reduced right from the source.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bizzi_giup_doanh_nghiep_kiem_soat_rui_ro_xuat_hoa_don_khong_bi_phat_nhu_the_nao\"><\/span><b>How does Bizzi help businesses control the risk of being penalized for issuing fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In a digital tax management environment, combining a proper understanding of risks, standardized processes, and control technologies like Bizzi is the way businesses can sustainably protect their costs, cash flow, and legal security.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_IPA_3-Way_Matching_Khoa_rui_ro_ngay_tu_hoa_don_dau_vao\"><\/span><strong>Bizzi IPA + 3-Way Matching: Lock down risk right from the first invoice.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi IPA employs a 3-way matching mechanism between:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods Receipt\/Acceptance Slip (GR)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The goal is to confirm that the transaction actually exists, not just on paper.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Core values:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Immediately detect the following cases:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is an invoice but no purchase order\/retailer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The value, quantity, and items do not match between the documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prevention:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Obtaining fictitious invoices to legitimize expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Record expenses when goods\/services have not yet been rendered.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The risk is mitigated before the invoice is recorded and taxed, rather than waiting until an audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_B-invoice_Giam_nguy_co_xuat_hoa_don_khong_o_dau_ra\"><\/span><b>Bizzi B-invoice: Reducing the risk of issuing fraudulent invoices at the output end.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi B-invoice helps businesses standardize their invoice issuance process, ensuring:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An invoice can only be issued when:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There were actual sales\/service transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The release conditions have been checked according to internal procedures.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice issuance time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Customer information \u2013 contracts \u2013 related revenue.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Core values:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce risk:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue an invoice before the transaction takes place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue invoices based on the partner&#039;s &quot;verbal request&quot;.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize errors by:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sales pressure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of coordination between sales and accounting.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Businesses protect themselves from the risk of issuing fictitious invoices or invoices that misrepresent the nature of the transaction.<\/span><\/p>\n<figure id=\"attachment_999979454\" aria-describedby=\"caption-attachment-999979454\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979454 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/finance-shared-service-center-la-gi-4.png\" alt=\"How to issue invoices without getting fined?\" width=\"1024\" height=\"530\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/finance-shared-service-center-la-gi-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/finance-shared-service-center-la-gi-4-300x155.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/finance-shared-service-center-la-gi-4-768x398.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/finance-shared-service-center-la-gi-4-18x9.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979454\" class=\"wp-caption-text\">Bizzi B-invoice is a solution that helps businesses reduce the risk of issuing fraudulent invoices at the output end.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_Expense_Kiem_soat_chi_phi_%E2%80%93_giam_nhu_cau_%E2%80%9Chop_thuc_hoa%E2%80%9D\"><\/span><b>Bizzi Expense: Control costs \u2013 reduce the need for \u201clegalization\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the biggest reasons for fraudulent invoices is: Expenses are incurred but there are no valid invoices, leading to the need to &quot;search for invoices.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Expense addresses this problem at its root by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize the spending process:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Request for payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pre-approval required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Set clear goals and budgets.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real-time cost tracking:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Who said that?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">What did the money go towards?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is it within the budget?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Core values:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the pressure of &quot;covering costs&quot; at the end of the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restrict behavior:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchase invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Received an invoice for an incorrect transaction.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When expenses are managed transparently, the incentive to use fictitious invoices naturally disappears.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_%E2%80%93_nhu_mot_%E2%80%9Ctro_ly_AI_tai_chinh_%E2%80%93_ke_toan%E2%80%9D_cho_doanh_nghiep\"><\/span><b>Bizzi \u2013 as an \u201cAI financial and accounting assistant\u201d for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi doesn&#039;t replace humans, but plays the role of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The correct tasks to do are: checking, comparing, and approving.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early warning: invoices, suppliers, and expenses show signs of risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remembering transactions on behalf of others: storing the entire transaction history and supporting documents.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For CFOs and Chief Accountants, Bizzi helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the risks before the tax authorities see them.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shift from reactive management to preventative management.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In short, Bizzi doesn&#039;t just process invoices; it builds a control ecosystem that prevents businesses from creating fraudulent invoices in the first place. In the era of data-driven and risk-based tax management, this is a crucial advantage.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xuat_hoa_don_khong_bi_phat_nhu_the_nao\"><\/span><b>Frequently Asked Questions about the Penalties for Issuing Fake Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Fraudulent invoices are no longer a &quot;rare&quot; risk, but a hot topic in current tax management. Businesses are only truly safe when they combine a proper understanding of the law with the application of appropriate control systems like Bizzi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Xuat_hoa_don_khong_bi_phat_bao_nhieu_tien\"><\/span><b>1. What is the penalty for issuing a fraudulent invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP, the act of creating and using fictitious invoices (without actual transactions) may be subject to the following penalties:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A fine of 20 to 50 million VND will be imposed for the act of using illegal invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forced <strong><a href=\"https:\/\/bizzi.vn\/thu-tuc-huy-hoa-don-dien-tu-theo-dung-quy-dinh\/\">Cancel the invoice as per regulations.<\/a><\/strong>, adjust tax return records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collection of back taxes, late payment penalties, and related fines.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In serious cases, the matter may be referred to the investigative agency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Xuat_hoa_don_khong_co_bi_di_tu_khong\"><\/span><b>2. Can issuing fake invoices lead to imprisonment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, if all the elements constituting a crime are present.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Issuing fraudulent invoices can lead to legal prosecution:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The crime of tax evasion (Article 200 of the Penal Code), or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The crime of illegally trading invoices (Article 203 of the Penal Code)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Penalty level:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals: large fines or imprisonment (depending on the value of the invoices and the amount of tax evaded).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal entities: fined up to billions of dong, and may have their operations suspended.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Hoa_don_khong_co_duoc_khau_tru_thue_GTGT_khong\"><\/span><b>3. Can fictitious invoices be used to deduct VAT?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><b>Are not. <\/b><span style=\"font-weight: 400;\">Fake invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It does not reflect real economic transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not eligible <\/span><b>legality \u2013 reasonableness \u2013 validity<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">VAT on fictitious invoices <\/span><b>excluded from deduction<\/b><span style=\"font-weight: 400;\">, simultaneously:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bag <\/span><b>Tax collection<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate <\/span><b>late payment penalty<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They may face administrative or criminal penalties.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Neu_da_ke_khai_thue_roi_moi_phat_hien_hoa_don_khong_thi_xu_ly_the_nao\"><\/span><b>4. What should be done if a fraudulent invoice is discovered after the tax return has already been filed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Stop using that invoice immediately.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Prepare documents for adjusting and supplementing tax returns.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The type of expense and VAT declared were incorrect.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Proactively provide explanations to the tax authorities (if notified).<\/li>\n<\/ol>\n<p>Early detection and correction will help reduce penalties and avoid criminal risks.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Co_quan_thue_phat_hien_hoa_don_khong_bang_cach_nao\"><\/span><b>5. How do tax authorities detect fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax authorities currently detect fraudulent invoices primarily through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Matching electronic invoice data<span style=\"font-weight: 400;\"> across the entire system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk analysis by <\/span>TMS system<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bank data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax returns of the relevant parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">List of risky or absconding businesses.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many cases <\/span>No direct inspection required.<span style=\"font-weight: 400;\"> It was still discovered.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Lam_sao_de_doanh_nghiep_khong_vo_tinh_xuat_hoa_don_khong\"><\/span><b>6. How can businesses avoid inadvertently issuing fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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;\">Only issue invoices when <\/span><b>The transaction actually occurred.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish the process:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Approve the transaction before issuing the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Matching the contract \u2013 delivery \u2013 payment.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Training sales and accounting personnel on <\/span><b>Risk of fraudulent invoices<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying technology to <\/span><b>Reduce reliance on manual control.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7_Phan_mem_nhu_Bizzi_co_giup_giam_rui_ro_hoa_don_khong_khong_O_khau_nao\"><\/span><b>7. Can software like Bizzi help reduce the risk of fraudulent invoices? At which stage?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Yes, and it is very effective if applied correctly. <\/b><span style=\"font-weight: 400;\">Bizzi provides support in <\/span><b>3 key stages<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input<\/b><span style=\"font-weight: 400;\">Bizzi IPA + 3-way matching ensures that invoices are only recorded when a real transaction occurs (Invoice \u2013 Purchase Order \u2013 GR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Output<\/b><span style=\"font-weight: 400;\">Bizzi B-invoice helps standardize the invoice issuance process, preventing the issuance of invoices when the necessary conditions are not met.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expense<\/b><span style=\"font-weight: 400;\">Bizzi Expense controls spending, reducing the need to &quot;legitimize&quot; expenses with fictitious invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi helps businesses <\/span><b>Risk prevention starts at the system level.<\/b><span style=\"font-weight: 400;\">Instead of dealing with it after it has been discovered by the tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>Conclude<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Issuing fictitious invoices is no longer a &quot;distant&quot; risk, but a real threat to the existence and reputation of businesses. In the context of data-driven tax management, electronic invoices, and risk analysis systems, any act of issuing invoices not linked to actual transactions is likely to be detected \u2013 sooner or later.<\/p>\n<p>The consequences of issuing fraudulent invoices go beyond fines or tax arrears; they also extend to:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The risk of criminal prosecution for individuals and legal entities.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Loss of tax deduction rights, inaccurate financial reporting, impact on cash flow.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses classified as high-risk will experience increased frequency of inspections and audits.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This causes serious damage to brand reputation, fundraising ability, and partnerships.<\/li>\n<\/ul>\n<p>Therefore, preventing the risk of fraudulent invoices must start from the system, not just rely on people. Applying support tools like Bizzi helps businesses:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Risk mitigation is implemented right from the start through three-way verification, ensuring the transaction is genuine.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Standardize the process of issuing outgoing invoices to avoid misinterpreting the nature of transactions.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Control costs transparently and reduce the need for &quot;legitimizing&quot; expenses with fictitious invoices.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Proactively identify and address risks before the tax authorities get involved.<\/li>\n<\/ul>\n<p>Managing fraudulent invoices is not just a matter of legal compliance, but a matter of survival in modern financial management. Businesses choose to invest in control systems like Bizzi not to &quot;deal with&quot; legal issues, but to build a foundation for transparent, secure, and sustainable operations in the long term.<\/p>\n<p><span style=\"font-weight: 400;\">Register here to receive a customized solution tailored specifically for your business: <a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Issuing fraudulent invoices only needs to &quot;exceed the threshold&quot; in terms of consequences or the nature of the act to be subject to administrative penalties...<\/p>","protected":false},"author":56,"featured_media":999979643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,85],"tags":[],"class_list":["post-999979642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-kiem-soat"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979642","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=999979642"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979642\/revisions"}],"predecessor-version":[{"id":999980605,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979642\/revisions\/999980605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979643"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}