{"id":999979670,"date":"2026-01-13T10:00:49","date_gmt":"2026-01-13T03:00:49","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979670"},"modified":"2026-06-07T16:46:25","modified_gmt":"2026-06-07T09:46:25","slug":"what-are-the-risks","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-are-the-risks\/","title":{"rendered":"What are risky invoices? How to identify, handle, and prevent tax risks for businesses."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The role of identifying risky invoices is to enable businesses to proactively prevent and protect themselves from legal troubles, maintain transparent business operations, and ensure their tax rights and obligations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So what exactly is a risky invoice? What are the serious consequences of using or accounting for risky invoices? Let&#039;s find the answers in this article by Bizzi, and also explore ways to prevent and handle suspected risky invoices.<\/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\/what-are-the-risks\/#Hoa_don_rui_ro_la_gi\" >What is a risk invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Thuat_ngu_%E2%80%9Choa_don_rui_ro%E2%80%9D_duoi_goc_nhin_phap_ly\" >The term &quot;risk bill&quot; from a legal perspective.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Hoa_don_rui_ro_duoc_hieu_nhu_the_nao_trong_thuc_te_quan_ly_thue\" >How is a risk invoice understood in practice in tax administration?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#4_dau_hieu_nhan_biet_hoa_don_rui_ro_la_gi\" >What are 4 signs to identify a risky invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#1_Dau_hieu_lien_quan_den_doanh_nghiep_phat_hanh_hoa_don\" >1. Signs related to the business issuing the invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#2_Dau_hieu_lien_quan_den_noi_dung_va_gia_tri_hoa_don_rui_ro_la_gi\" >2. What are the indicators related to the content and value of risky invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#3_Dau_hieu_lien_quan_den_du_lieu_he_thong_khai_thue\" >3. Signs related to system data and tax filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#4_Dau_hieu_lien_quan_den_giao_dich_thuc_te\" >4. Signs related to actual transactions<\/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\/what-are-the-risks\/#Nguyen_nhan_mot_hoa_don_bi_xep_vao_hoa_don_rui_ro_la_gi\" >What are the reasons why an invoice is classified as a high-risk invoice?<\/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\/what-are-the-risks\/#1_Nguyen_nhan_tu_phia_doanh_nghiep_ban_hang\" >1. Reasons stemming from the sales company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#2_Nguyen_nhan_tu_ban_chat_giao_dich\" >2. Causes stemming from the nature of the transaction.<\/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\/what-are-the-risks\/#3_Nguyen_nhan_tu_sai_sot_trong_quy_trinh_lap_va_quan_ly_hoa_don\" >3. Causes stemming from errors in the invoice creation and management process.<\/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\/what-are-the-risks\/#4_Nguyen_nhan_tu_goc_nhin_quan_ly_rui_ro_cua_co_quan_thue_TMS\" >4. Causes from the perspective of the Tax Authority&#039;s Risk Management System (TMS)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#4_tieu_chi_co_quan_thue_dung_de_danh_gia_va_canh_bao_hoa_don_rui_ro_la_gi\" >What are the four criteria that tax authorities use to assess and warn about risky invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#1_Tieu_chi_ve_tinh_trang_phap_ly_cua_doanh_nghiep_phat_hanh\" >1. Criteria regarding the legal status of the issuing company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#2_Tieu_chi_ve_noi_dung_hoa_don_tuan_thu_Nghi_dinh_123\" >2. Criteria for invoice content and compliance with Decree 123<\/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\/what-are-the-risks\/#3_Tieu_chi_ve_du_lieu_khai_thue_bao_cao_hoa_don\" >3. Criteria for tax declaration data and invoice reporting<\/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\/what-are-the-risks\/#4_Tieu_chi_ve_tinh_hop_ly_%E2%80%93_hop_le_%E2%80%93_hop_phap_cua_chi_phi_giao_dich\" >4. Criteria for the reasonableness, validity, and legality of costs and transactions.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Phan_loai_rui_ro_theo_nhom_hoa_don_ban_ra_va_hoa_don_mua_vao\" >Risk classification by sales invoice and purchase invoice groups.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Rui_ro_doi_voi_hoa_don_ban_ra_dau_ra\" >Risks associated with sales invoices (output invoices)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Rui_ro_lap_sai_noi_dung_hoa_don\" >Risk of incorrect invoice content<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Rui_ro_ban_hang_cho_doanh_nghiep_thuoc_dien_rui_ro_hoa_don\" >Sales risk to businesses falls under invoice risk.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Rui_ro_ap_dung_sai_chinh_sach_giam_thue_uu_dai_thue\" >Risks of misapplying tax reduction and tax incentive policies.<\/a><\/li><\/ul><\/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\/what-are-the-risks\/#Rui_ro_doi_voi_hoa_don_mua_vao_dau_vao\" >Risks related to purchase (input) invoices<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Nhan_hoa_don_tu_doanh_nghiep_rui_ro_cao_ve_thue\" >Receive invoices from businesses with high tax risks.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Nhan_hoa_don_sai_thieu_thong_tin_hoac_khong_khop_thuc_te\" >Received an invoice that is incorrect, missing information, or does not match reality.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Nhan_hoa_don_bi_xac_dinh_la_hoa_don_bat_hop_phap\" >Received an invoice that was identified as illegal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Nhan_hoa_don_trong_chuoi_mua_ban_long_vong_Carousel_fraud\" >Receiving invoices as part of a carousel fraud scheme.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Hau_qua_khi_su_dung_hoa_don_rui_ro_la_gi_Phat_truy_thu_loai_khau_tru_rui_ro_hinh_su\" >What are the consequences of using risky invoices? Penalties, back taxes, exclusion of deductions, criminal risks.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Hau_qua_ve_thue_GTGT_va_thue_TNDN\" >Consequences regarding VAT and corporate income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Xu_phat_vi_pham_hanh_chinh_theo_Nghi_dinh_125\" >Administrative penalties for violations according to Decree 125.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Hoa_don_rui_ro_la_gi_va_co_duoc_khau_tru_thue_khong_Dieu_kien_de_bao_ve_quyen_loi_doanh_nghiep\" >What are risk invoices and are they tax deductible? What are the conditions for protecting business interests?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Dieu_kien_de_bao_ve_quyen_khau_tru_thue_GTGT_chi_phi_hop_le\" >Conditions for protecting the right to deduct VAT and legitimate expenses.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Chung_tu_phap_ly_giao_dich\" >Legal transaction documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Chung_tu_giao_nhan_%E2%80%93_thuc_hien_dich_vu\" >Delivery and receipt documents \u2013 service performance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Chung_tu_thanh_toan_hop_le\" >Valid payment documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Du_lieu_dien_tu_doi_chieu_he_thong\" >Electronic data &amp; system reconciliation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Check-list_chung_tu_can_chuan_bi_khi_phat_sinh_rui_ro_hoa_don_la_gi\" >What is the checklist of documents that need to be prepared when invoice-related risks arise?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Dieu_doanh_nghiep_can_lam_khi_co_quan_thue_thong_bao_hoa_don_rui_ro_la_gi\" >What should businesses do when the tax authorities notify them of a high-risk invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#1_Doc_va_hieu_dung_noi_dung_thong_bao_vi_du_Mau_01\" >1. Read and understand the content of the notification correctly (e.g., Form 01)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#2_Kiem_tra_lai_noi_bo\" >2. Internal review<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#3_Chuan_bi_ho_so_giai_trinh\" >3. Prepare the explanatory document.<\/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\/what-are-the-risks\/#4_Soan_va_gui_cong_van_giai_trinh\" >4. Draft and send an explanatory letter.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Cach_phong_tranh_hoa_don_rui_ro_la_gi_Quy_trinh_kiem_tra_va_quan_ly_trong_doanh_nghiep\" >What are the ways to avoid risky invoices? The inspection and management process in businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Buoc_1_%E2%80%93_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\" >Step 1 \u2013 Check the supplier before making a transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Buoc_2_%E2%80%93_Kiem_tra_hoa_don_truoc_khi_ghi_nhan_thanh_toan\" >Step 2 \u2013 Check the invoice before recording and paying.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Buoc_3_%E2%80%93_Doi_chieu_dinh_ky_giua_so_sach_du_lieu_thue\" >Step 3 \u2013 Periodic reconciliation between accounting records and tax data<\/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\/what-are-the-risks\/#Buoc_4_%E2%80%93_Xay_dung_quy_trinh_noi_bo_kiem_soat_rui_ro_hoa_don\" >Step 4 \u2013 Develop internal procedures for controlling invoice risks.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Quy_trinh_kiem_soat_hoa_don_va_chi_phi_bang_he_thong_Bizzi\" >The process of controlling invoices and expenses using the Bizzi system.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#1_Tu_dong_tiep_nhan_phan_loai_hoa_don_dau_vao_Bizzi_IPA\" >1. Automatically receive and classify input invoices (Bizzi IPA)<\/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\/what-are-the-risks\/#2_Kiem_tra_canh_bao_rui_ro_hoa_don_theo_thoi_gian_thuc\" >2. Real-time invoice risk monitoring and alerts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#3_Doi_chieu_3_chieu_3-way_matching_PO_%E2%80%93_GR_%E2%80%93_Invoice\" >3. Three-way matching: PO \u2013 GR \u2013 Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#4_Luu_tru_chung_tu_tap_trung_phuc_vu_kiem_tra_giai_trinh\" >4. Centralized document storage for inspection and explanation purposes.<\/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\/what-are-the-risks\/#5_Lien_ket_kiem_soat_chi_phi_ngan_sach_Bizzi_Expense\" >5. Cost Control &amp; Budgeting Link (Bizzi Expense)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Cac_cau_hoi_thuong_gap_ve_hoa_don_rui_ro_la_gi\" >What are some frequently asked questions about risk invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#1_Lam_sao_biet_hoa_don_minh_nhan_co_phai_hoa_don_rui_ro_khong\" >1. How can I tell if the invoice I receive is a high-risk invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#2_Hoa_don_rui_ro_co_duoc_khau_tru_thue_GTGT_khong\" >2. Are risk-related invoices eligible for VAT deduction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#3_Co_quan_thue_gui_thong_bao_hoa_don_rui_ro_thi_co_bao_lau_de_tra_loi\" >3. How long does it take to respond to a notification from the tax authorities regarding a high-risk 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\/what-are-the-risks\/#4_Nhan_hoa_don_tu_doanh_nghiep_sau_do_bi_bo_tron_thi_xu_ly_the_nao\" >4. What should I do if I receive an invoice from a business that has then absconded?<\/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\/what-are-the-risks\/#5_Nhung_chung_tu_nao_quan_trong_nhat_de_chung_minh_giao_dich_la_co_that\" >5. What documents are most important to prove that a transaction is genuine?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risks\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_la_gi\"><\/span><b>What is a risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A risk invoice is a type of invoice that is usually issued by the tax authorities.<\/span><span style=\"font-weight: 400;\">General Department of Taxation<\/span><span style=\"font-weight: 400;\">) will be placed under strict inspection and supervision.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuat_ngu_%E2%80%9Choa_don_rui_ro%E2%80%9D_duoi_goc_nhin_phap_ly\"><\/span><b>The term &quot;risk bill&quot; from a legal perspective.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Risk invoice is a term not officially defined in legal documents (Decrees, Circulars), but it is commonly used by tax authorities in practice for tax management, inspection, and auditing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From a legal perspective, a &quot;risk invoice&quot; can be understood as an invoice flagged with a warning, not necessarily an invoice indicating wrongdoing. Current legislation does not yet have a distinct legal term for &quot;risk invoice.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the concept <\/span><b>professional<\/b><span style=\"font-weight: 400;\"> by the tax authorities and <\/span><b>Tax Risk Management System (TMS)<\/b><span style=\"font-weight: 400;\"> Used for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classify<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selecting subjects for inspection and examination.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_duoc_hieu_nhu_the_nao_trong_thuc_te_quan_ly_thue\"><\/span><b>How is a risk invoice understood in practice in tax administration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In practice, risky invoices are typically those showing signs of irregularities or potential violations, including but not limited to the following categories:<\/span><\/p>\n<p><b>Trading risks:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The transaction was fictitious and did not involve any actual goods or services.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The transaction does not serve the business operations of the enterprise.<\/li>\n<\/ul>\n<p><b>Issuer risk<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fleeing from the business address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Operations have ceased but the procedures have not been completed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Forced to stop using invoices.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has a history of violations regarding invoices and taxes.<\/span><\/li>\n<\/ul>\n<p><b>Risks related to invoice data<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice data:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Does not match the system. <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi-phan-loai-va-huong-dan-chi-tiet-ve-phat-hanh-va-su-dung-hoa-don-dien-tu\/\"><span style=\"font-weight: 400;\">Electronic invoice <\/span><\/a><span style=\"font-weight: 400;\">of the tax authority<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are signs of unauthorized modification, replacement, or cancellation.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller&#039;s information, buyer&#039;s information, and tax identification number are incorrect.<\/span><\/li>\n<\/ul>\n<p><b>Risks in terms of scale and frequency<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The value of the transaction is unusual compared to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Capital scale<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business registration lines<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generating a large number of invoices in a short period of time is disproportionate to the business&#039;s capacity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D<\/span><b>Businesses need to understand what a risk invoice is because it has an impact. <\/b><span style=\"font-weight: 400;\">directly affecting:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Right to deduct VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accepting deductible expenses when calculating corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a risk of being fined, having taxes collected retrospectively, or even facing criminal charges if involved in the buying and selling of invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_dau_hieu_nhan_biet_hoa_don_rui_ro_la_gi\"><\/span><b>What are 4 signs to identify a risky invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invoice risk is not just a matter of &quot;paperwork errors,&quot; but a real tax and legal risk. The larger the business, the more invoices it issues, making manual control more susceptible to risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The checklist below should be used as a mandatory verification step before accounting, declaration, or deduction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Dau_hieu_lien_quan_den_doanh_nghiep_phat_hanh_hoa_don\"><\/span><b>1. Signs related to the business issuing the invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants should be especially vigilant if the seller exhibits 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;\">No longer operating at the registered address as indicated on the Business Portal or in a tax authority notification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Despite ceasing operations, being subject to enforcement action, and having their tax identification number revoked, they are still issuing invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The newly established business (only a few months old) has a very large volume of invoices issued, which is inconsistent with its capital, staff, and industry size.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Included in the list of high-risk businesses in terms of taxation, the company has abandoned its business address following a warning from the tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the signs <\/span><b>They were the first to be scrutinized by the tax authorities.<\/b><span style=\"font-weight: 400;\">, because it is directly related to the buying and selling of invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Dau_hieu_lien_quan_den_noi_dung_va_gia_tri_hoa_don_rui_ro_la_gi\"><\/span><b>2. What are the indicators related to the content and value of risky invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Even if the issuing business&#039;s invoice appears &quot;normal,&quot; it can still be risky if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax identification number for the seller or buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice does not exist in the General Department of Taxation&#039;s electronic invoicing system (eInvoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The value of goods\/services is unusually high compared to the industry average, scale, or transaction history.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General descriptions of goods and services, lacking clarity on type, specifications, and quantity, make it difficult to compare with actual operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices at the wrong time according to Decree 123 (issuing before\/after the tax liability arises).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are common errors that can easily lead to the exclusion of expenses and VAT deductions during tax settlement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Dau_hieu_lien_quan_den_du_lieu_he_thong_khai_thue\"><\/span><b>3. Signs related to system data and tax filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Data discrepancies are often a \u201cred flag\u201d in tax risk management systems:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice data in the tax authority&#039;s system does not match the data declared by the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice did not appear in the eTax statement or the invoice usage report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Discrepancies between invoices, VAT tax returns, and internal accounting records.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These cases are highly susceptible to post-completion\/on-site inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Dau_hieu_lien_quan_den_giao_dich_thuc_te\"><\/span><b>4. Signs related to actual transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The invoice is valid in form, but <\/span><b>The transaction could not be proven to be genuine.<\/b><span style=\"font-weight: 400;\"> It is still considered high risk if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">No complete transaction records available.<span style=\"font-weight: 400;\">Contracts, purchase orders, warehouse receipts\/delivery notes, acceptance reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">No bank payment receipts.<span style=\"font-weight: 400;\"> with transactions of significant value as defined by regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Delivery to an unknown address.<span style=\"font-weight: 400;\">Lack of shipping and delivery documents.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C<\/span>a series of circular buying and selling transactions<span style=\"font-weight: 400;\"> among many businesses, but <\/span>does not create real added value<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the signs <\/span>most dangerous<span style=\"font-weight: 400;\">because it could be considered a fraudulent transaction, such as buying and selling invoices.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_nhan_mot_hoa_don_bi_xep_vao_hoa_don_rui_ro_la_gi\"><\/span><b>What are the reasons why an invoice is classified as a high-risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">An invoice is not automatically considered risky. This rating typically comes from a combination of factors: corporate legal aspects, the nature of the transaction, the invoicing process, and assessments from a tax risk management system (TMS).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Nguyen_nhan_tu_phia_doanh_nghiep_ban_hang\"><\/span><b>1. Reasons stemming from the sales company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are the most common causes, stemming from the invoice issuer:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business has ceased operations or abandoned its business address, but continues to issue invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using a large number of invoices over a short period, then ceasing operations or absconding.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Frequently changing legal information such as:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Head office address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business Line<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These signs lead the tax authorities to assess the seller&#039;s reliability as low, resulting in all issued invoices being placed under risk monitoring.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nguyen_nhan_tu_ban_chat_giao_dich\"><\/span><b>2. Causes stemming from the nature of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Even if the selling business &quot;legally exists,&quot; the invoice can still be classified as risky if the transaction does not accurately reflect economic reality:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">There were no actual transactions, only paper deals.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Fake invoices or circular invoice trading are used for the purpose of:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Inflating expenses<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">VAT tax deduction fraud<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The invoice content does not match the reality:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Quantity error<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Incorrect unit price<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Incorrect type of goods or services<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>The tax authorities don&#039;t just look at invoices; they compare the entire chain of transactions \u2013 cash flow \u2013 and actual added value.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Nguyen_nhan_tu_sai_sot_trong_quy_trinh_lap_va_quan_ly_hoa_don\"><\/span><b>3. Causes stemming from errors in the invoice creation and management process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many invoices are classified as risky not because of fraud, but because of weak or outdated processes:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Incorrect invoicing date, tax rate, or tax identification number.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Failure to keep up with the latest regulations on electronic invoices as follows:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Decree 123<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Circular 78<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Failure to cross-check invoice data with the tax authority&#039;s system before filing.<\/li>\n<\/ul>\n<p>These errors cause data inconsistencies between businesses and tax authorities, making them susceptible to being automatically flagged as risky by the system.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Nguyen_nhan_tu_goc_nhin_quan_ly_rui_ro_cua_co_quan_thue_TMS\"><\/span><strong>4. Causes from the perspective of the Tax Authority&#039;s Risk Management System (TMS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ultimately, an invoice may be classified as risky not only for its own sake, but also because of its association with the overall risk profile:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The TMS system assesses risk based on:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice usage history<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax declaration behavior<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal information of the business<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice relates to a business that has been classified as high-risk or has previously been penalized for tax violations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In this case, even a &quot;normal&quot; invoice can be scrutinized because it falls within the risk network.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_tieu_chi_co_quan_thue_dung_de_danh_gia_va_canh_bao_hoa_don_rui_ro_la_gi\"><\/span><b>What are the four criteria that tax authorities use to assess and warn about risky invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, tax authorities do not evaluate invoices based on subjective feelings, but rather on a set of legal, data-driven, behavioral, and transaction-nature criteria, integrated into a tax risk management system (TMS).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tieu_chi_ve_tinh_trang_phap_ly_cua_doanh_nghiep_phat_hanh\"><\/span><b>1. Criteria regarding the legal status of the issuing company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the first criterion checked, as it directly relates to the reliability of the seller.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax authorities assessed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What is the current state of the business?<\/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;\">Currently operating<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Temporarily suspending business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cease operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Forced to pay the bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax identification number revoked<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses have:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Name in <\/span><b>List of high-risk businesses in terms of taxation.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prehistoric <\/span><b>using illegal invoices<\/b><span style=\"font-weight: 400;\"> or be penalized in relation to invoices<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>It only requires the issuing company to be in the high-risk group.<\/b><span style=\"font-weight: 400;\">All related invoices may be subject to monitoring, including those for the buyer.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Tieu_chi_ve_noi_dung_hoa_don_tuan_thu_Nghi_dinh_123\"><\/span><b>2. Criteria for invoice content and compliance with Decree 123<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoices must fully meet the legal requirements regarding form and content as stipulated in Decree 123\/2020\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authorities conduct an inspection:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does the invoice contain all the required information as stipulated by regulations?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The information on the invoice matches the data in the tax authority&#039;s electronic invoicing system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are signs:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Edit, delete<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing duplicate numbers or symbols<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Using the wrong invoice template or type.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These discrepancies are usually automatically flagged by the system, without the need for an inspector.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Tieu_chi_ve_du_lieu_khai_thue_bao_cao_hoa_don\"><\/span><b>3. Criteria for tax declaration data and invoice reporting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities don&#039;t just look at individual invoices; they cross-reference data from multiple sources.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT tax return form<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report on invoice usage<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Key questions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Were the invoices declared in the correct period?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do the amounts, tax rates, and tax payments match across the reports?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there an unusual discrepancy between tax return data and invoice data in the system?<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Any discrepancies could result in the invoice being added to the risk alert list.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Tieu_chi_ve_tinh_hop_ly_%E2%80%93_hop_le_%E2%80%93_hop_phap_cua_chi_phi_giao_dich\"><\/span><b>4. Criteria for the reasonableness, validity, and legality of costs and transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a crucial criterion for determining whether an invoice is acceptable for tax purposes, especially during tax settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax authorities assessed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does the invoice accurately reflect the actual business operations of the purchasing company?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a logical connection between:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bill<\/span><\/li>\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;\">Delivery documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment documents (especially bank payments)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if the invoice is in the correct format, if it doesn&#039;t prove a genuine transaction, the expense will still be disallowed and tax deductions will be rejected.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_rui_ro_theo_nhom_hoa_don_ban_ra_va_hoa_don_mua_vao\"><\/span><b>Risk classification by sales invoice and purchase invoice groups.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The classification of risks in sales and purchase invoices focuses on errors in information, form, legality, etc., all of which affect the validity of expenses\/revenue.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_doi_voi_hoa_don_ban_ra_dau_ra\"><\/span><b>Risks associated with sales invoices (output invoices)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_lap_sai_noi_dung_hoa_don\"><\/span><strong>Risk of incorrect invoice content<\/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;\">Incorrect customer information (name, tax identification number, address).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect product\/service information: product name, quantity, unit price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect VAT rate or non-taxable item.<\/span><\/li>\n<\/ul>\n<p><b>Consequence:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Discrepancies in accounting records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Under-declaring or incorrectly declaring VAT payable.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979680\" aria-describedby=\"caption-attachment-999979680\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979680\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9.png\" alt=\"hoa-don-rui-ro-la-gi 9\" width=\"1200\" height=\"1005\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9.png 1409w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9-300x251.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9-1024x858.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9-768x643.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-9-14x12.png 14w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979680\" class=\"wp-caption-text\">Risk of incorrect invoice content<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ban_hang_cho_doanh_nghiep_thuoc_dien_rui_ro_hoa_don\"><\/span><b>Sales risk to businesses falls under invoice risk.<\/b><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 partner is on a high-risk business list, subject to enforcement action, or under invoice investigation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even if the transaction is genuine, the selling business must still: Explain the nature of the transaction. Simultaneously provide complete documentation: contract, delivery and payment receipts.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Consequence:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Under review by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased likelihood of being subjected to in-depth inspections and audits.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ap_dung_sai_chinh_sach_giam_thue_uu_dai_thue\"><\/span><b>Risks of misapplying tax reduction and tax incentive policies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to update or misinterpretation of regulations regarding tax reductions and tax incentives for each period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying the wrong VAT rate or granting preferential treatment to the wrong entity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Consequence:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">They were ordered to pay back the amount of tax that had been incorrectly reduced.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Penalized for filing incorrect tax returns.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_doi_voi_hoa_don_mua_vao_dau_vao\"><\/span><b>Risks related to purchase (input) invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_tu_doanh_nghiep_rui_ro_cao_ve_thue\"><\/span><strong>Receive invoices from businesses with high tax risks.<\/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 supplier has shown signs of invoicing violations and is being monitored by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unusual changes in legal status (cease operations, absconding).<\/span><\/li>\n<\/ul>\n<p>Consequence:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Asked to explain the origin of the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of expenses being disallowed and input VAT not being deductible.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979679\" aria-describedby=\"caption-attachment-999979679\" style=\"width: 601px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979679 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-8.png\" alt=\"hoa-don-rui-ro-la-gi 8\" width=\"601\" height=\"506\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-8.png 601w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-8-300x253.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-8-14x12.png 14w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><figcaption id=\"caption-attachment-999979679\" class=\"wp-caption-text\">Risks from high-risk businesses in terms of taxation.<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_sai_thieu_thong_tin_hoac_khong_khop_thuc_te\"><\/span><b>Received an invoice that is incorrect, missing information, or does not match reality.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax identification number, name, and address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax rate, incorrect description of goods\/services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does not match the contract, delivery note, or payment document.<\/span><\/li>\n<\/ul>\n<p>Consequence:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not eligible for VAT deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These expenses are not deductible when calculating corporate income tax.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_bi_xac_dinh_la_hoa_don_bat_hop_phap\"><\/span><b>Received an invoice that was identified as illegal.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A fictitious invoice, an invalid invoice, or an invoice that does not reflect the actual transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use this invoice to claim a reduction in the amount of tax payable.<\/span><\/li>\n<\/ul>\n<p>Consequence:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Severe penalties were imposed under Decree 125.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax arrears, fines, and potential legal liability may arise.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_trong_chuoi_mua_ban_long_vong_Carousel_fraud\"><\/span><strong>Receiving invoices as part of a carousel fraud scheme.<\/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;\">Participating in a multi-tiered chain of transactions does not create real value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses only play the role of a &quot;link&quot; in the invoice chain.<\/span><\/li>\n<\/ul>\n<p><b>Consequence:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The risk of being considered an accomplice in fraud.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To avoid penalties, one must demonstrate good faith, genuine transactions, and an independent role.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_su_dung_hoa_don_rui_ro_la_gi_Phat_truy_thu_loai_khau_tru_rui_ro_hinh_su\"><\/span><b>What are the consequences of using risky invoices? Penalties, back taxes, exclusion of deductions, criminal risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Using risky invoices (illegal invoices, fictitious invoices) can have serious consequences such as tax arrears, administrative fines (from 20-50 million VND or more), and, more seriously, facing criminal charges.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_ve_thue_GTGT_va_thue_TNDN\"><\/span><b>Consequences regarding VAT and corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Regarding VAT<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exclude all input VAT that is ineligible for deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No distinction:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is the company at fault?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The transaction is real, but the counterparty is risky.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The principle of the tax authorities is that VAT is only deductible when the invoice is legal, valid, and reflects a real transaction.<\/span><\/p>\n<p><b>Regarding corporate income tax<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These types of expenses are invalid when determining taxable corporate income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct impact on:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business results<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cash flow<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The financial report has been released.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties for violations according to Decree 125.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fines will be imposed for using illegal invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Remedial measures: cancel the invoice, adjust the tax declaration, pay additional taxes and late payment penalties.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Criminal risks arise from signs of illegal buying, selling, or use of invoices.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax evasion or large-scale invoice trading can result in criminal prosecution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Individuals and commercial legal entities face heavy fines and suspension of operations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_theo_Nghi_dinh_125\"><\/span><b>Administrative penalties for violations according to Decree 125.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Punishable behavior<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using invoices: Illegal, Invalid, Does not reflect actual transactions, Tax declaration based on invoices is risky.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Form of punishment<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine<\/b><span style=\"font-weight: 400;\"> depending on the nature and severity of the violation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax collection<\/b><span style=\"font-weight: 400;\"> VAT and corporate income tax were declared incorrectly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Calculate late payment penalties.<\/b><span style=\"font-weight: 400;\"> on the amount of tax that was collected back taxes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Remedial measures<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cancel the incorrect invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting and supplementing tax returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit in full:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax shortfall<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fine<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Late payment penalty<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The reality is: the cost of remediation is often <\/span><b>much higher<\/b><span style=\"font-weight: 400;\"> compared to the initial tax benefits.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_la_gi_va_co_duoc_khau_tru_thue_khong_Dieu_kien_de_bao_ve_quyen_loi_doanh_nghiep\"><\/span><b>What are risk invoices and are they tax deductible? What are the conditions for protecting business interests?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Risk invoices may be tax deductible if the business can demonstrate:<\/span><\/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;\">A legally valid invoice at the time it is issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business is not an accomplice; it was unaware of and could not have known about the seller&#039;s infringing conduct.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, there are also cases where risky invoices cannot be deducted from taxes if the business can prove:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The actual transaction could not be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The documentation is incomplete and inconsistent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was identified as illegal or part of a fraudulent scheme.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_bao_ve_quyen_khau_tru_thue_GTGT_chi_phi_hop_le\"><\/span><b>Conditions for protecting the right to deduct VAT and legitimate expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to provide proof. <\/span><b>simultaneously four groups of conditions<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_phap_ly_giao_dich\"><\/span><span style=\"font-weight: 400;\">Legal transaction documents<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales\/service supply contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract addendum (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase orders, quotations, and transaction agreements.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_giao_nhan_%E2%80%93_thuc_hien_dich_vu\"><\/span><span style=\"font-weight: 400;\">Delivery and receipt documents \u2013 service performance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods delivery and receipt record.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehouse receipt\/delivery slip.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shipping and logistics documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance report (for services).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The documents must <\/span><b>suitable in terms of time, quantity, and type.<\/b><span style=\"font-weight: 400;\"> compared to the invoice.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan_hop_le\"><\/span><span style=\"font-weight: 400;\">Valid payment documents<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay <\/span><b>cashless<\/b><span style=\"font-weight: 400;\"> for transactions exceeding the specified threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank statement:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The right partner<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Correct content<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">True value<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Du_lieu_dien_tu_doi_chieu_he_thong\"><\/span><span style=\"font-weight: 400;\">Electronic data &amp; system reconciliation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice status:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Validation check on the electronic invoice system.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declared data:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Matching eInvoice \u2013 eTax \u2013 accounting records.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No signs:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Edit, replace, or cancel irregular invoices.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Check-list_chung_tu_can_chuan_bi_khi_phat_sinh_rui_ro_hoa_don_la_gi\"><\/span><b>What is the checklist of documents that need to be prepared when invoice-related risks arise?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Documents proving the actual transaction<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract + appendix.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover\/Acceptance Report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehouse receipt\/delivery slip.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emails, text messages, and related business communications.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">How to organize documents for quick explanations.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Group by transaction<\/b><span style=\"font-weight: 400;\"> (1 transaction = 1 set of documents).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sort by <\/span><b>subway<\/b><span style=\"font-weight: 400;\">Contract \u2192 Execution \u2192 Invoice \u2192 Payment \u2192 Declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Please mark clearly:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Which transactions involve a risk invoice?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supporting documents are required.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_doanh_nghiep_can_lam_khi_co_quan_thue_thong_bao_hoa_don_rui_ro_la_gi\"><\/span><b>What should businesses do when the tax authorities notify them of a high-risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When faced with risky invoices, businesses should respond quickly, with complete documentation, and to the point, avoiding being perceived as uncooperative.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Doc_va_hieu_dung_noi_dung_thong_bao_vi_du_Mau_01\"><\/span><strong>1. Read and understand the content of the notification correctly (e.g., Form 01)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly define:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Some bills<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Relevant filing period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Content under suspicion, request from the tax authorities.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Kiem_tra_lai_noi_bo\"><\/span><strong>2. Internal review<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparison: Invoice \u2013 contract \u2013 warehouse receipt\/delivery note \u2013 payment document<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the legal status of the seller at the time the transaction occurs.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Chuan_bi_ho_so_giai_trinh\"><\/span><strong>3. Prepare the explanatory document.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a reconciliation table for each transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gather all the necessary documents to prove the actual transaction.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Soan_va_gui_cong_van_giai_trinh\"><\/span><strong>4. Draft and send an explanatory letter.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Please specify:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Billing information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The nature of the transaction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">List of attached documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Commitment to accountability<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit on time to the correct tax authority as notified.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_phong_tranh_hoa_don_rui_ro_la_gi_Quy_trinh_kiem_tra_va_quan_ly_trong_doanh_nghiep\"><\/span><b>What are the ways to avoid risky invoices? The inspection and management process in businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>The core principle for avoiding risky invoices is control before deduction \u2013 before payment \u2013 before filing.<\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\"><\/span><strong>Step 1 \u2013 Check the supplier before making a transaction.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up your tax identification number and business status on the tax authority&#039;s system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the change history:<\/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;\">Representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Head office address<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assess the level of risk before signing a contract.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Kiem_tra_hoa_don_truoc_khi_ghi_nhan_thanh_toan\"><\/span><strong>Step 2 \u2013 Check the invoice before recording and paying.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the invoice status on the electronic invoicing system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice with Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice with Warehouse Receipt \/ Acceptance Report<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the non-cash payment conditions for large-value invoices.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Doi_chieu_dinh_ky_giua_so_sach_du_lieu_thue\"><\/span><strong>Step 3 \u2013 Periodic reconciliation between accounting records and tax data<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare:<\/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;\">Invoice data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice usage report<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The supplier shows signs of risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unusual invoices generated periodically<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xay_dung_quy_trinh_noi_bo_kiem_soat_rui_ro_hoa_don\"><\/span><strong>Step 4 \u2013 Develop internal procedures for controlling invoice risks.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue SOPs for:<\/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;\">Reception<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Check<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Approve<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Store invoices<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clear delegation of authority:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inspector<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Approver<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"2\"><span style=\"font-weight: 400;\">The person ultimately responsible<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_hoa_don_va_chi_phi_bang_he_thong_Bizzi\"><\/span><b>The process of controlling invoices and expenses using the Bizzi system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bizzi is a powerful tool that helps businesses control invoice risks from the source \u2013 automating processes and thus preparing them for tax explanations. <\/span><span style=\"font-weight: 400;\">Bizzi solutions help control invoices, expenses, and avoid risks by automating the process from receipt to processing (OCR + AI), verifying invoice validity (digital signatures, tax status, PO\/GR matching), providing early warnings of risky invoices (problematic suppliers\/invoices), and offering a dashboard for expense management, thereby increasing transparency, reducing manual errors, and improving legal compliance.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tu_dong_tiep_nhan_phan_loai_hoa_don_dau_vao_Bizzi_IPA\"><\/span><strong>1. Automatically receive and classify input invoices (Bizzi IPA)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically receive electronic invoices from:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Email<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice portal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplier<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically extract invoice data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Categorize invoices by:<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplier<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Department<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Project<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cost Type<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Kiem_tra_canh_bao_rui_ro_hoa_don_theo_thoi_gian_thuc\"><\/span><strong>2. Real-time invoice risk monitoring and alerts.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic check:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplier operational status<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the invoice criteria according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early warning:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices from high-risk businesses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unusual invoices in terms of value and frequency.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999979675\" aria-describedby=\"caption-attachment-999979675\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979675 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4.png\" alt=\"hoa-don-rui-ro-la-gi 1\" width=\"1024\" height=\"696\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-300x204.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-768x522.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979675\" class=\"wp-caption-text\">Bizzi bot automatically collects invoices and puts them into a platform for processing.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"3_Doi_chieu_3_chieu_3-way_matching_PO_%E2%80%93_GR_%E2%80%93_Invoice\"><\/span><strong>3. Three-way matching: PO \u2013 GR \u2013 Invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic matching:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Warehouse receipt (GR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bill<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error detected:<\/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;\">Quantity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unit price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Types of goods\/services<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999979676\" aria-describedby=\"caption-attachment-999979676\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979676 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-5.png\" alt=\"hoa-don-rui-ro-la-gi 1\" width=\"1024\" height=\"617\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-5.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-5-300x181.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-5-768x463.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-5-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979676\" class=\"wp-caption-text\">Intelligent 3D automatic reconciliation of invoices, purchase orders, and warehouse receipts quickly detects discrepancies and improves data accuracy.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"4_Luu_tru_chung_tu_tap_trung_phuc_vu_kiem_tra_giai_trinh\"><\/span><strong>4. Centralized document storage for inspection and explanation purposes.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Centralized storage: Invoices, Contracts, Inventory slips, Payment documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quick access to one transaction equals one complete set of documents when requested by the tax authorities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Lien_ket_kiem_soat_chi_phi_ngan_sach_Bizzi_Expense\"><\/span><strong>5. Cost Control &amp; Budgeting Link (Bizzi Expense)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach each invoice to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Expenditure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Departmental budget<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Project budget<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor expenses in real time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budget overrun warning.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Automate the expense approval process based on risk-controlled invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In summary, Bizzi transforms the manual and risky invoice control process into an automated, transparent, and efficient one, helping businesses reduce operating costs, avoid financial errors, and better comply with tax laws.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_hoa_don_rui_ro_la_gi\"><\/span><b>What are some frequently asked questions about risk invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Risk invoices aren&#039;t scary if a business has control procedures and complete documentation. Here are some questions related to risk invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Lam_sao_biet_hoa_don_minh_nhan_co_phai_hoa_don_rui_ro_khong\"><\/span><b>1. How can I tell if the invoice I receive is a high-risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the invoice status and supplier tax identification number on the tax authority&#039;s system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the invoice for any unusual signs:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">High value, high frequency<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">New supplier, limited information.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receive notifications\/alerts from tax authorities or internal control systems.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Hoa_don_rui_ro_co_duoc_khau_tru_thue_GTGT_khong\"><\/span><b>2. Are risk-related invoices eligible for VAT deduction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It may be deductible if the business can demonstrate:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Real deal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">A legitimate and valid invoice.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No deduction is allowed if the nature of the transaction cannot be proven or if the invoice is determined to be illegal.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Co_quan_thue_gui_thong_bao_hoa_don_rui_ro_thi_co_bao_lau_de_tra_loi\"><\/span><b>3. How long does it take to respond to a notification from the tax authorities regarding a high-risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for responding is specified in each notification from the tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses need to respond promptly to avoid being perceived as uncooperative or facing further action.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Nhan_hoa_don_tu_doanh_nghiep_sau_do_bi_bo_tron_thi_xu_ly_the_nao\"><\/span><b>4. What should I do if I receive an invoice from a business that has then absconded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively review all related transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare documentation to prove the actual transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide a full explanation as requested by the tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses do not automatically lose their right to deductions if they can prove that the transaction was genuine and valid at the time it occurred.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Nhung_chung_tu_nao_quan_trong_nhat_de_chung_minh_giao_dich_la_co_that\"><\/span><b>5. What documents are most important to prove that a transaction is genuine?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contracts, appendices, purchase orders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery and receipt records, warehouse entry and exit slips, acceptance certificates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business communication records (emails, confirmations).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The above information covers what constitutes a risky invoice and how to handle it legally while avoiding risks for businesses. It&#039;s clear that invoice management is not just about compliance, but also about protecting the company&#039;s finances and reputation. Proactive control from the outset is always much cheaper than paying the price later. <a href=\"https:\/\/bizzi.vn\/bo-tieu-chi-rui-ro-hoa-don-la-gi\/\">invoice risk indicators<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The application of modern cost management solutions, especially process automation, helps businesses increase cash flow transparency, reduce errors, and improve overall financial control. This is a necessary step to optimize resources and ensure long-term growth.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi&#039;s cost management and invoice processing solution provides a comprehensive cost management solution, helping businesses standardize processes, save processing time, and effectively control expenses in real time. Trusted and implemented by many businesses, Bizzi is a powerful tool that helps businesses proactively protect their financial interests and improve cost management.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b><i>Sign up here to try Bizzi products: <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/i><\/b><\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The role of identifying risky invoices is to enable businesses to proactively prevent and protect themselves from problems\u2026<\/p>","protected":false},"author":56,"featured_media":999979671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[367],"tags":[],"class_list":["post-999979670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979670","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=999979670"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979670\/revisions"}],"predecessor-version":[{"id":999979681,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979670\/revisions\/999979681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979671"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}