{"id":999979758,"date":"2026-01-15T11:17:16","date_gmt":"2026-01-15T04:17:16","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979758"},"modified":"2026-01-21T14:14:38","modified_gmt":"2026-01-21T07:14:38","slug":"instructions-on-accounting-for-rejected-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/","title":{"rendered":"Guide to accounting for rejected invoices: how to handle them, types of expenses, and related regulations."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">During tax settlement or document review, many businesses find themselves in this situation. <\/span><b>The invoice was rejected.<\/b><span style=\"font-weight: 400;\">VAT cannot be deducted, and expenses cannot be included as deductible costs when calculating corporate income tax. The issue is not just about taxes, but directly affects... <\/span><b>Accounting methods and adjustments <a href=\"https:\/\/bizzi.vn\/cach-lam-bao-cao-tai-chinh-nhanh-va-chuan\/\">financial report<\/a> and the risk of retroactive collection and penalties.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article provides detailed instructions. <\/span><b>How to account for rejected invoices<\/b><span style=\"font-weight: 400;\">Analyzing each specific case and establishing the correct handling principles ensures that accountants do not make mistakes from the outset.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Tom_tat_nhanh_%E2%80%93_danh_cho_ke_toan_CFO\" >Quick Summary \u2013 for Accountants &amp; CFOs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_rui_ro_la_gi_va_vi_sao_lien_quan_truc_tiep_den_viec_hach_toan\" >What is a risk invoice and why is it directly related to accounting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Cac_truong_hop_hoa_don_bi_coi_la_bi_loai_va_anh_huong_den_hach_toan\" >Cases where invoices are deemed invalid and affect accounting.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Vi_sao_nhieu_doanh_nghiep_van_bi_loai_chi_phi_du_da_hach_toan_dung\" >Why do many businesses still have expenses disallowed even though they have accounted for them correctly?<\/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-5\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Nguyen_tac_chung_khi_xu_ly_va_hach_toan_hoa_don_bi_loai_hoa_don_rui_ro\" >General principles for handling and accounting for rejected\/risky invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Lam_sao_de_han_che_viec_phai_hach_toan_hoa_don_bi_loai\" >How can we minimize the number of rejected invoices that need to be accounted for?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Cach_hach_toan_tung_loai_hoa_don_bi_loai\" >How to account for each type of rejected invoice<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_mua_hang_bi_loai\" >The purchase invoice was rejected.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Truong_hop_chi_bi_loai_thue_GTGT\" >Cases where only VAT is excluded.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Truong_hop_bi_loai_ca_gia_tri_hang_hoa\" >In cases where the value of the goods is also disqualified.<\/a><\/li><\/ul><\/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\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_ban_hang_bi_loai\" >The sales invoice was rejected.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Truong_hop_hoa_don_khong_co_giao_dich_that\" >In cases where the invoice does not reflect a real transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Truong_hop_giao_dich_co_that_nhung_hoa_don_sai\" >In cases where the transaction is real but the invoice is incorrect...<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_chi_phi_van_phong_%E2%80%93_dien_%E2%80%93_nuoc_bi_loai\" >The office expense bill (electricity, water) was rejected.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Khi_chi_bi_loai_thue_GTGT\" >When only VAT is excluded<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Khi_bi_loai_chi_phi\" >When expenses are excluded<\/a><\/li><\/ul><\/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\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_lai_vay_%E2%80%93_chi_phi_tai_chinh_bi_loai\" >Interest expense invoices \u2013 financial expenses are disallowed.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_nguyen_vat_lieu_%E2%80%93_cong_cu_dung_cu_CCDC_bi_loai\" >Invoices for raw materials and tools\/equipment were rejected.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Chi_bi_loai_thue_GTGT\" >Only VAT is excluded.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Bi_loai_ca_chi_phi\" >Expenses were also excluded.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_mua_tai_san_co_dinh_TSCD_bi_loai\" >Invoices for the purchase of fixed assets were rejected.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Chi_bi_loai_thue_GTGT-2\" >Only VAT is excluded.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Bi_loai_ca_tai_san\" >All assets were disqualified.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_chi_phi_marketing_%E2%80%93_quang_cao_bi_loai\" >Marketing and advertising expense invoices were rejected.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Khi_chi_bi_loai_thue_GTGT-2\" >When only VAT is excluded<\/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\/instructions-on-accounting-for-rejected-invoices\/#Khi_bi_loai_chi_phi-2\" >When expenses are excluded<\/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-27\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Bo_chung_tu_bat_buoc_de_quyet_dinh_giu_hay_loai_chi_phi_khi_hoa_don_rui_ro\" >The required documentation is needed to decide whether to retain or reject an expense when the invoice is considered risky.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#1_Hop_dong_va_phu_luc_hop_dong\" >1. Contract and contract addendum<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#2_Don_dat_hang_PO\" >2. Purchase Order (PO)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#3_Bien_ban_giao_nhan_%E2%80%93_nghiem_thu\" >3. Handover and Acceptance Report<\/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\/instructions-on-accounting-for-rejected-invoices\/#4_Phieu_xuat_kho_%E2%80%93_nhap_kho\" >4. Inventory Receipt and Delivery Notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#5_Chung_tu_thanh_toan_UNC_sao_ke_ngan_hang\" >5. Payment documents (UNC, bank statement)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#6_Email_log_trao_doi_tai_lieu_noi_bo\" >6. Emails, communication logs, internal documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#7_Bien_ban_xac_minh_hoa_don_tu_co_quan_thue\" >7. Invoice verification report from the tax authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#8_Cong_van_giai_trinh_va_phan_hoi_cua_doanh_nghiep\" >8. Explanatory letter and response from the business.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Rui_ro_khi_hach_toan_sai_hoac_khong_loai_hoa_don_rui_ro_dung_cach\" >Risks associated with incorrect accounting or failure to properly classify 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-37\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Bi_loai_khau_tru_thue_GTGT_dau_vao\" >Input VAT deduction is disqualified.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Bi_loai_chi_phi_khi_quyet_toan_thue_TNDN\" >Expenses disallowed during corporate income tax settlement.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Bi_xu_phat_theo_Nghi_dinh_1252020ND-CP\" >Penalized under Decree 125\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Nguy_co_bi_danh_gia_la_tiep_tay_cho_hanh_vi_mua_ban_hoa_don\" >The risk of being accused of aiding and abetting the buying and selling of invoices.<\/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\/instructions-on-accounting-for-rejected-invoices\/#Sai_lech_bao_cao_tai_chinh\" >Financial reporting discrepancies<\/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\/instructions-on-accounting-for-rejected-invoices\/#Trach_nhiem_truc_tiep_cua_ke_toan\" >The accountant&#039;s direct responsibilities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Quy_trinh_kiem_soat_hoa_don_truoc_khi_hach_toan_hoa_don_bi_loai_giam_rui_ro_bi_xuat_toan\" >The process of verifying invoices before accounting for rejected invoices (reducing the risk of being disallowed).<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#1_Tiep_nhan_va_doc_hoa_don\" >1. Receive and read the invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#2_Kiem_tra_tinh_hop_le_cua_hoa_don\" >2. Verify the validity of the invoice.<\/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\/instructions-on-accounting-for-rejected-invoices\/#3_Doi_chieu_3_chieu_PO_%E2%80%93_GR_%E2%80%93_Invoice\" >3. Three-way reconciliation (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-47\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#4_Gan_nhan_rui_ro_cho_hoa_don\" >4. Label invoices with risk information.<\/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\/instructions-on-accounting-for-rejected-invoices\/#5_Hach_toan_va_phan_bo_ngan_sach\" >5. Accounting and budget allocation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Case_dien_hinh\" >Typical case<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Cac_cau_hoi_thuong_gap\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_rui_ro_co_phai_hach_toan_vao_chi_phi_khong\" >Should risk invoices be accounted for as expenses?<\/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\/instructions-on-accounting-for-rejected-invoices\/#Thue_GTGT_bi_loai_hach_toan_the_nao\" >How is VAT accounted for when it is disallowed?<\/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\/instructions-on-accounting-for-rejected-invoices\/#Hoa_don_nhieu_nam_truoc_bi_xuat_toan_phai_xu_ly_ra_sao\" >What should be done with invoices from many years ago that have been rejected?<\/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\/instructions-on-accounting-for-rejected-invoices\/#Nen_treo_hay_loai_hoa_don_rui_ro\" >Should you keep or discard high-risk invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Chi_phi_quang_cao_bi_loai_thue_thi_hach_toan_the_nao\" >How should advertising expenses that are excluded from tax be accounted for?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-accounting-for-rejected-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_nhanh_%E2%80%93_danh_cho_ke_toan_CFO\"><\/span><b>Quick Summary \u2013 for Accountants &amp; CFOs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Accounting for rejected invoices<\/b><span style=\"font-weight: 400;\"> This involves adjusting accounting and tax records for invoices that are not accepted by the tax authorities for VAT deduction or inclusion as deductible expenses when settling corporate income tax. Incorrect handling can lead to penalties for the business. <\/span><b>Tax collection, expense deductions, and penalties according to Decree 125.<\/b><span style=\"font-weight: 400;\"> and financial reporting discrepancies.<\/span><\/p>\n<p><b>The key point:<\/b><span style=\"font-weight: 400;\"> The problem isn&#039;t just with the accounting entry, it&#039;s with... <\/span><b>Invoice control process before accounting<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_la_gi_va_vi_sao_lien_quan_truc_tiep_den_viec_hach_toan\"><\/span><b>What is a risk invoice and why is it directly related to accounting?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/bizzi.vn\/hoa-don-rui-ro-la-gi\/\"><b>Risk invoice<\/b><\/a><span style=\"font-weight: 400;\"> This is not a term defined in law. It is a phrase. <\/span><b>Tax authorities and risk management systems (TMS)<\/b><span style=\"font-weight: 400;\"> Used to refer to invoices that show signs of irregularities and require verification.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common signs include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice does not exist or cannot be retrieved from the electronic invoicing system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business that issued the invoice has abandoned its business address, ceased operations, or absconded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice data does not match between eInvoice, TMS, and the tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transactions on the invoices were fictitious, part of a circular buying and selling scheme.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect invoice information required: Tax identification number (MST), tax rate, invoice date, and product description.<\/span><\/li>\n<\/ul>\n<p><b>&quot;The invoice has been rejected.&quot;<\/b><span style=\"font-weight: 400;\"> This is the final result when the tax authorities... <\/span><b>That invoice is not accepted for VAT deduction or for inclusion as a deductible expense when calculating corporate income tax.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key point: When an invoice is rejected, <\/span><b>Accountants are required to process the accounting for rejected invoices.<\/b><span style=\"font-weight: 400;\">Otherwise, the business may face:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties according to Decree 125\/2020\/ND-CP.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_hoa_don_bi_coi_la_bi_loai_va_anh_huong_den_hach_toan\"><\/span><b>Cases where invoices are deemed invalid and affect accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invoices are typically classified as risky or rejected when they fall into the following categories:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices from businesses that have absconded, ceased operations, or abandoned their registered address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice does not exist or contains incorrect data compared to the electronic invoicing system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction was fictitious or part of a chain of invoice trading.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has an incorrect tax identification number (MST), incorrect tax rate, incorrect invoice date, or incorrect required information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices from businesses on the TMS system&#039;s high-risk list.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice shows signs of alteration, erasure, duplicate numbers, or duplicate symbols.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These situations require accountants to clearly identify:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Should the expenses be recorded in the accounting system?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is VAT deductible?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When should the adjustments be made to avoid missing the deadline?<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Vi_sao_nhieu_doanh_nghiep_van_bi_loai_chi_phi_du_da_hach_toan_dung\"><\/span><b>Why do many businesses still have expenses disallowed even though they have accounted for them correctly?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In reality, the vast majority of invoices were rejected. <\/span><b>not resulting from accounting errors<\/b><span style=\"font-weight: 400;\">, which comes from:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not check the supplier&#039;s status before receiving the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No comparison of Purchase Order \u2013 Gross Price \u2013 Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of documentation right from the moment the transaction occurred.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is why many businesses are switching. <\/span><b>Control invoices right from the start.<\/b><span style=\"font-weight: 400;\">Instead of addressing the issue after being notified of the risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 <\/span><a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\"><i><span style=\"font-weight: 400;\">See the input invoice control process that many businesses are currently implementing.<\/span><\/i><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_khi_xu_ly_va_hach_toan_hoa_don_bi_loai_hoa_don_rui_ro\"><\/span><b>General principles for handling and accounting for rejected\/risky invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When handling risky invoices, accountants need to adhere to the following documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The conditions for deductible expenses are stipulated in Article 4 of Circular 96\/2015\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conditions for VAT deduction according to the VAT Law 2024 (effective July 1, 2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP on electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 78\/2021\/TT-BTC on the implementation of electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP on administrative penalties for tax and invoice violations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These documents clearly specify when an invoice is considered legally valid. If it does not meet the requirements, the invoice will be rejected during a tax audit or settlement.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-999979762\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-300x206.jpg\" alt=\"\" width=\"300\" height=\"206\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-300x206.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-768x528.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-18x12.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro.jpg 850w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Accountants are not permitted to delete or reverse recorded expense entries if a transaction actually occurred. Accounting expenses reflect the actual transaction, while tax expenses are only the portion accepted by the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When records are incomplete or awaiting verification, accountants should not make direct entries. Some accounts are used for pending transactions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 338 \u2013 Other payables<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 138 \u2013 Other receivables<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal account for tracking risk invoices<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once a conclusion is reached, adjust VAT and expenses according to their true nature. Suspending these adjustments helps businesses avoid the risk of incorrect period adjustments or recording uncertain expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Each risk invoice must be processed at a specific time: before preparing the financial statements and before the annual tax settlement.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lam_sao_de_han_che_viec_phai_hach_toan_hoa_don_bi_loai\"><\/span><b>How can we minimize the number of rejected invoices that need to be accounted for?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Is there a way to <\/span><b>Do we not need to process these accounting entries frequently?<\/b><span style=\"font-weight: 400;\"> Some businesses significantly reduce the number of rejected invoices by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the tax identification number (MST) and supplier status immediately upon receiving the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconciling the three documents: Purchase Order \u2013 Retail Price \u2013 Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Label the risks and start billing from the beginning.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the workflow that many businesses are using during implementation. <\/span><b>Bizzi Invoice &amp; AP Automation<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 <\/span><a href=\"https:\/\/bizzi.vn\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra\/\"><i><span style=\"font-weight: 400;\">See how Bizzi assists with pre-accounting invoice control.<\/span><\/i><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_hach_toan_tung_loai_hoa_don_bi_loai\"><\/span><b>How to account for each type of rejected invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When an invoice is rejected by the tax authorities (VAT type, expense type, or both), the accountant <\/span><b>Do not handle machinery.<\/b><span style=\"font-weight: 400;\">The most important principle is:\u00a0 <\/span><b>Clearly distinguish between accounting expenses and tax expenses.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting expenses reflect actual transactions; tax expenses are the portion accepted by the tax authorities during tax settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a detailed accounting guide for each common type of invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_mua_hang_bi_loai\"><\/span><b>The purchase invoice was rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_chi_bi_loai_thue_GTGT\"><\/span><b>Cases where only VAT is excluded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is a common situation where the transaction is real but the invoice is fake. <\/span><b>Not eligible for tax deduction<\/b><span style=\"font-weight: 400;\"> (For example: High-risk supplier, incorrect criteria, cash payment exceeding 20 million VND...).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At that time, <\/span><b>Input VAT that is disallowed must be directly included in the cost or cost of goods sold.<\/b><span style=\"font-weight: 400;\">, depending on the nature of the purchase:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit 642 \/ 154 \/ 156 (VAT portion excluded)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0There are 133 (non-deductible input VAT)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting expenses are still fully recorded; only the VAT portion is no longer in account 133.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_bi_loai_ca_gia_tri_hang_hoa\"><\/span><b>In cases where the value of the goods is also disqualified.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">It happens when <\/span><b>The tax authorities did not accept the entire invoice.<\/b><span style=\"font-weight: 400;\">This is often due to transactions that cannot be substantiated or the supplier absconding.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In that case, the accountant needs <\/span><b>Reversing recorded costs or inventory<\/b><span style=\"font-weight: 400;\">, and track this expense separately for tax purposes:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debt 138 \/ 331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 156 \/ 642 \/ 154<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This expenditure <\/span><b>These expenses are not deductible when settling corporate income tax.<\/b><span style=\"font-weight: 400;\"> and will be disqualified under criterion B4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_ban_hang_bi_loai\"><\/span><b>The sales invoice was rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_hoa_don_khong_co_giao_dich_that\"><\/span><b>In cases where the invoice does not reflect a real transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If the tax authorities conclude <\/span><b>No transactions occurred.<\/b><span style=\"font-weight: 400;\">The business is required to readjust all related taxes and expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit 811 \u2013 Other Expenses<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There is item 3331 \u2013 Value Added Tax payable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 3334 - Corporate income tax arrears to be collected.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is a high-risk situation as it could lead to administrative penalties or legal prosecution.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_giao_dich_co_that_nhung_hoa_don_sai\"><\/span><b>In cases where the transaction is real but the invoice is incorrect...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If a physical transaction exists (involving goods, services, and documents), the accountant will... <\/span><b>Maintain accounting revenue<\/b><span style=\"font-weight: 400;\">This only adjusts the tax portion as required by the tax authorities. Revenue is not reversed if the economic nature remains unchanged.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_chi_phi_van_phong_%E2%80%93_dien_%E2%80%93_nuoc_bi_loai\"><\/span><b>The office expense bill (electricity, water) was rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Khi_chi_bi_loai_thue_GTGT\"><\/span><b>When only VAT is excluded<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The portion of input VAT that is not deductible will be included in the expenses:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debt 642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 133<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khi_bi_loai_chi_phi\"><\/span><b>When expenses are excluded<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In cases where the tax authorities do not accept the expense (lack of contract, incorrect recipient, etc.), the accountant will... <\/span><b>still keep the expenses on the accounting books.<\/b><span style=\"font-weight: 400;\">but it will be excluded when settling taxes. <\/span><b>Item B4 \u2013 Non-deductible expenses<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This helps the financial statements accurately reflect the actual costs incurred.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_lai_vay_%E2%80%93_chi_phi_tai_chinh_bi_loai\"><\/span><b>Interest expense invoices \u2013 financial expenses are disallowed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Interest expense <\/span><b>It is still accounted for normally in account 635.<\/b><span style=\"font-weight: 400;\"> Because it reflects actual financial obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the loan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exceeding the regulated limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insufficient documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not for business\/production purposes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">then that interest expense <\/span><b>It is only disqualified during corporate income tax settlement.<\/b><span style=\"font-weight: 400;\">At item B4, no VAT adjustment is required because interest expense is not subject to VAT.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_nguyen_vat_lieu_%E2%80%93_cong_cu_dung_cu_CCDC_bi_loai\"><\/span><b>Invoices for raw materials and tools\/equipment were rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Chi_bi_loai_thue_GTGT\"><\/span><b>Only VAT is excluded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The disallowed VAT is allocated to costs or the cost of goods sold:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debt 154 \/ 623 \/ 627 \/ 642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 133<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bi_loai_ca_chi_phi\"><\/span><b>Expenses were also excluded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When the entire invoice is rejected, the accountant needs to reverse the recorded amount of raw materials\/tools and equipment:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debt 138 \/ 331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 152 \/ 153 \/ 154<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This amount is then excluded from deductible expenses when settling taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_mua_tai_san_co_dinh_TSCD_bi_loai\"><\/span><b>Invoices for the purchase of fixed assets were rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Chi_bi_loai_thue_GTGT-2\"><\/span><b>Only VAT is excluded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The portion of VAT that is not deductible will be:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce account 133<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the original cost of fixed assets (Account 211) or related expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This increases depreciation costs in subsequent periods.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bi_loai_ca_tai_san\"><\/span><b>All assets were disqualified.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If the fixed asset is not accepted by the tax authorities:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reversal of the original cost of account 211<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting depreciation already recorded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The loss is recorded as follows:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Debit 811 \u2013 Other Expenses<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_chi_phi_marketing_%E2%80%93_quang_cao_bi_loai\"><\/span><b>Marketing and advertising expense invoices were rejected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Khi_chi_bi_loai_thue_GTGT-2\"><\/span><b>When only VAT is excluded<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Debit 641 \/ 6427<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0There are 133<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khi_bi_loai_chi_phi-2\"><\/span><b>When expenses are excluded<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Marketing and advertising costs <\/span><b>It remains unchanged in the accounting records.<\/b><span style=\"font-weight: 400;\"> to reflect actual operations, but will be disqualified during tax settlement. <\/span><b>B4 indicator<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_chung_tu_bat_buoc_de_quyet_dinh_giu_hay_loai_chi_phi_khi_hoa_don_rui_ro\"><\/span><b>The required documentation is needed to decide whether to retain or reject an expense when the invoice is considered risky.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the tax authorities assess an invoice as risky, <\/span><b>The invoice is not the only deciding factor.<\/b><span style=\"font-weight: 400;\">In fact, the tax authorities always review it. <\/span><b>the entire transaction chain<\/b><span style=\"font-weight: 400;\">From the initial agreement to the final payment, to determine whether the transaction was genuine or not.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A suspicious invoice <\/span><b>The cost may still be acceptable.<\/b><span style=\"font-weight: 400;\"> if the business can prove the nature of the transaction through a complete and consistent set of documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>the &quot;backbone&quot; of the dossier<\/b><span style=\"font-weight: 400;\"> which accountants are required to have.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hop_dong_va_phu_luc_hop_dong\"><\/span><b>1. Contract and contract addendum<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The contract is the primary legal basis for proving:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-agreed transaction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It has a clear target, value, time, and responsibility.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Contract addendums (if any) help clarify:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Price change<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Change in mass<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjust the implementation schedule.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many invoices were rejected because <\/span><b>There is no contract, or the contract was signed after the invoice date.<\/b><span style=\"font-weight: 400;\">, which led to the transaction being deemed &quot;legitimized&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Don_dat_hang_PO\"><\/span><b>2. <a href=\"https:\/\/bizzi.vn\/don-dat-hang-la-gi\/\">Purchase Order (PO)<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A purchase order is proof that <\/span><b>specific purchase intent<\/b><span style=\"font-weight: 400;\">, especially important for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Batch service<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Repeat transactions with the supplier<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authorities usually check the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order Date \u2194 Invoice Date<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order content \u2194 Invoice content<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity \u2013 Unit Price \u2194 Delivery Receipt<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Mismatched purchase orders (POs) are a very easy-to-spot risk indicator.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Bien_ban_giao_nhan_%E2%80%93_nghiem_thu\"><\/span><b>3. Handover and Acceptance Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the document <\/span><b>Proof that the transaction has been completed.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For goods: delivery and receipt record, quantity verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services offered: work acceptance report, completion confirmation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Without this document, the tax authorities often ask:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;Has the goods\/services actually been delivered?&quot;<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Phieu_xuat_kho_%E2%80%93_nhap_kho\"><\/span><b>4. Inventory Receipt and Delivery Notes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Inventory receipts and delivery notes help to prove:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The flow of goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time of expense<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authorities usually check the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of receipt \u2194 date of invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity received \u2194 Quantity on invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery location \u2194 contract information<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Missing warehouse receipts <\/span><b>major drawback<\/b><span style=\"font-weight: 400;\"> when explaining the risk invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Chung_tu_thanh_toan_UNC_sao_ke_ngan_hang\"><\/span><b>5. Payment documents (UNC, bank statement)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bank payment is <\/span><b>mandatory conditions<\/b><span style=\"font-weight: 400;\"> with many types of costs that are substantial.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The payment documents must show:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The correct payer and receiver<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payment details match the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A reasonable time for payment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cash payments, round-trip transfers, or payments with unclear terms are high-risk indicators.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Email_log_trao_doi_tai_lieu_noi_bo\"><\/span><b>6. Emails, communication logs, internal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a group of documents. <\/span><b>supplementary but extremely valuable<\/b><span style=\"font-weight: 400;\"> in difficult cases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email, chat, and system logs help to prove:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The actual exchange process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Negotiate, adjust, and confirm the work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A genuine transactional relationship between the two parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During numerous inspections, <\/span><b>Email is a very effective way to &quot;win over&quot; the situation.<\/b><span style=\"font-weight: 400;\"> when the primary documents are not strong enough.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Bien_ban_xac_minh_hoa_don_tu_co_quan_thue\"><\/span><b>7. Invoice verification report from the tax authority<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When invoices are subject to verification, records of meetings, notices, or conclusions from the tax authorities are mandatory documents to be retained.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the basis for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision to keep or exclude expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjust accounting entries at the right time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explanation will be provided in subsequent issues.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8_Cong_van_giai_trinh_va_phan_hoi_cua_doanh_nghiep\"><\/span><b>8. Explanatory letter and response from the business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The explanatory letter is <\/span><b>A document summarizing all of the company&#039;s arguments.<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explain the nature of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reference to documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commitment to legal liability<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A clear, logical, and well-supported document can <\/span><b>helping businesses keep costs down.<\/b><span style=\"font-weight: 400;\"> even if the bill was initially suspicious.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_hach_toan_sai_hoac_khong_loai_hoa_don_rui_ro_dung_cach\"><\/span><b>Risks associated with incorrect accounting or failure to properly classify risky invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Risk invoices are not just a matter of accounting techniques. If a business... <\/span><b>improper processing and accounting<\/b><span style=\"font-weight: 400;\">The risks involved don&#039;t stop at the exclusion of expenses; they can lead to further complications. <\/span><b>Tax, legal, and financial consequences<\/b><span style=\"font-weight: 400;\"> Very serious.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bi_loai_khau_tru_thue_GTGT_dau_vao\"><\/span><b>Input VAT deduction is disqualified.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When an invoice is deemed invalid by the tax authorities, the entire <\/span><b>Input VAT that has already been deducted will be disallowed.<\/b><span style=\"font-weight: 400;\">Businesses are forced to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Refund the deducted tax amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjust the tax returns for the relevant periods.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This increases actual costs and directly impacts cash flow, especially for businesses with a large volume of invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bi_loai_chi_phi_khi_quyet_toan_thue_TNDN\"><\/span><b>Expenses disallowed during corporate income tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The costs from a risk invoice if it is not accepted will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excluded from deductible expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase taxable profit<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As a result, <\/span><b>Corporate income tax payable has increased.<\/b><span style=\"font-weight: 400;\">, even if those costs have actually been incurred in the course of business operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bi_xu_phat_theo_Nghi_dinh_1252020ND-CP\"><\/span><b>Penalized under Decree 125\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to tax arrears, businesses may also face:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Punish <\/span><b>20% Underdeclared Tax Amount<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate <\/span><b>late payment penalty<\/b><span style=\"font-weight: 400;\"> calculated from the time the tax liability arises.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During inspections, this is a penalty that often costs businesses &quot;more than they realize.&quot;<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguy_co_bi_danh_gia_la_tiep_tay_cho_hanh_vi_mua_ban_hoa_don\"><\/span><b>The risk of being accused of aiding and abetting the buying and selling of invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a business frequently uses risky invoices or lacks strict control procedures, the tax authorities may assess the business as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Irresponsibility in document control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are signs of complicity in the buying and selling of invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is a particularly serious risk because it could lead to <\/span><b>extended verification and comprehensive inspection<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lech_bao_cao_tai_chinh\"><\/span><b>Financial reporting discrepancies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Incorrect accounting of risky invoices leads to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost-profit discrepancies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect key financial indicators<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This directly affects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank loan eligibility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business credit rating<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputation when working with partners and investors.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_truc_tiep_cua_ke_toan\"><\/span><b>The accountant&#039;s direct responsibilities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In many cases, <\/span><b>The accountant is directly responsible for providing explanations.<\/b><span style=\"font-weight: 400;\"> When:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incomplete documentation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misaccounting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not track risk invoices separately.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When disputes arise with tax authorities, accountants are often the first to be asked to provide explanations and face the greatest pressure.<\/span><\/p>\n<p><b>In short<\/b><span style=\"font-weight: 400;\">The biggest risk doesn&#039;t lie in the risk bill itself, but in... <\/span><b>Incorrect accounting and handling of risky invoices<\/b><span style=\"font-weight: 400;\">Businesses need to maintain tight control from the outset, standardizing accounting and tax processes to protect their expenses, financial reports, and their accounting team.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_hoa_don_truoc_khi_hach_toan_hoa_don_bi_loai_giam_rui_ro_bi_xuat_toan\"><\/span><b>The process of verifying invoices before accounting for rejected invoices (reducing the risk of being disallowed).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, tax audits and inspections involve a large proportion of risks. <\/span><b>No discrepancies arise at the accounting stage.<\/b><span style=\"font-weight: 400;\">, which appeared from <\/span><b>Initial invoice receipt and verification phase<\/b><span style=\"font-weight: 400;\">An invoice that is properly controlled from the outset will significantly reduce the likelihood of being flagged as risky, requiring explanations, or being disallowed later on.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a standard invoice control process that many businesses are applying, combined with automated tools like Bizzi to minimize manual errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tiep_nhan_va_doc_hoa_don\"><\/span><b>1. Receive and read the invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As soon as the input invoice is received, the following steps need to be taken. <\/span><b>Read \u2013 classify \u2013 associate with context of use<\/b><span style=\"font-weight: 400;\"> for that invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At this stage, Bizzi provides support:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically download electronic invoices from multiple sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Read invoice data (OCR + eInvoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classified by:<\/span>\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;\">Departments using<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Project, purpose of expenditure<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sorting from the outset helps accountants. <\/span><b>see the clear cost picture<\/b><span style=\"font-weight: 400;\">This avoids the situation where you only find out what the bill was for after it arrives.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Kiem_tra_tinh_hop_le_cua_hoa_don\"><\/span><b>2. Verify the validity of the invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most important step to <\/span><b>Eliminate risks before accounting for rejected invoices.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following need to be checked simultaneously:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The operating status of the eTax system (active, inactive, abandoned address, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The required elements of an invoice are as follows:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Circular 78\/2021\/TT-BTC<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi offers automatic assistance:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up the supplier&#039;s tax identification number (MST).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplier is listed as being in the high-risk category.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mark invoices that show suspicious signs (incorrect details, unusual data).<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"wp-image-999979760 size-large aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-1024x541.jpg\" alt=\"\" width=\"1024\" height=\"541\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-1024x541.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-300x159.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-768x406.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-1536x812.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao-18x10.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/kiem-tra-xac-minh-hoa-don-dien-tu-dau-vao.jpg 1828w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">As a result, accountants don&#039;t have to manually check each invoice, which is especially useful for businesses with a large volume of invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Doi_chieu_3_chieu_PO_%E2%80%93_GR_%E2%80%93_Invoice\"><\/span><b>3. Three-way reconciliation (PO \u2013 GR \u2013 Invoice)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Three-dimensional comparison is <\/span><b>key criteria<\/b><span style=\"font-weight: 400;\"> which tax authorities often use to assess whether a transaction is genuine or not.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Performed by Bizzi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic matching between:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">PO (Purchase Order)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">GR (Handover\/Acceptance Record)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Highlight the discrepancies:<\/span>\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<p><span style=\"font-weight: 400;\">If the Purchase Order (PO), Gross Receipt (GR), and Invoice don&#039;t match, the invoice is highly likely to be flagged as a risk during an audit.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999979761 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/bizzi-3-way-matching-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Gan_nhan_rui_ro_cho_hoa_don\"><\/span><b>4. Label invoices with risk information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After verification and comparison, each invoice needs to be <\/span><b>assign explicit state<\/b><span style=\"font-weight: 400;\"> Before accounting:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clean invoice<\/b><span style=\"font-weight: 400;\">: Complete documentation, all requirements met \u2192 normal accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice missing documents<\/b><span style=\"font-weight: 400;\">: Additional requirements for contract, acceptance testing, and payment must be met before accounting entries are made.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Risk invoice<\/b><span style=\"font-weight: 400;\">: Track it separately or exclude it immediately; do not include it directly in the expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi allows you to label and track invoices by status, helping accountants. <\/span><b>Do not confuse safe invoices with risky invoices.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Hach_toan_va_phan_bo_ngan_sach\"><\/span><b>5. Accounting and budget allocation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Only when an invoice meets all the requirements will the accountant proceed to record the rejected invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi connects to the Expense module, which helps to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track expenses by department and project.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare actual costs with the approved budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning about budget overruns or unusual expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps businesses not only control tax risks, but also <\/span><b>control operating costs<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_dien_hinh\"><\/span><b>Typical case<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A business receives <\/span><b>Notification Form 01 requests explanation of input invoices.<\/b><span style=\"font-weight: 400;\">By controlling invoices from the start on Bizzi, businesses have access to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PO<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GR<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">All records were extracted within <\/span><b>1 day<\/b><span style=\"font-weight: 400;\">, submit explanations promptly and <\/span><b>no expense excluded<\/b><span style=\"font-weight: 400;\"> when the tax authorities conduct an audit.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap\"><\/span><b>Frequently Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Some frequently asked questions regarding the process of accounting for excluded invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_co_phai_hach_toan_vao_chi_phi_khong\"><\/span><b>Should risk invoices be accounted for as expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do not record the transaction immediately. When the invoice is classified as high-risk and <\/span><b>No official conclusion has been reached yet.<\/b><span style=\"font-weight: 400;\">The accountant should <\/span><b>hang up separate monitoring<\/b><span style=\"font-weight: 400;\">Only record expenses when all necessary documentation is available and the transaction is confirmed as valid.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_bi_loai_hach_toan_the_nao\"><\/span><b>How is VAT accounted for when it is disallowed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input VAT is disallowed. <\/span><b>Not deductible<\/b><span style=\"font-weight: 400;\"> and must <\/span><b>included in the cost or cost of goods sold.<\/b><span style=\"font-weight: 400;\"> depending on the nature of the expense (management costs, cost of goods sold, inventory).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_nhieu_nam_truoc_bi_xuat_toan_phai_xu_ly_ra_sao\"><\/span><b>What should be done with invoices from many years ago that have been rejected?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountant <\/span><b>retroactive adjustment<\/b><span style=\"font-weight: 400;\"> According to the tax authority&#039;s conclusion, supplementary declarations must be filed, and back taxes and late payment penalties (if any) must be paid. No adjustments can be made to expenses of the current period.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nen_treo_hay_loai_hoa_don_rui_ro\"><\/span><b>Should you keep or discard high-risk invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The safety principle is: <\/span><b>Until a conclusion is reached, it will be suspended.<\/b><span style=\"font-weight: 400;\">, <\/span><b>Once a conclusion is reached, eliminate or adjust.<\/b><span style=\"font-weight: 400;\"> In accordance with the true nature and regulations of tax and accounting. Avoid hasty accounting entries that lead to incorrect periods.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_quang_cao_bi_loai_thue_thi_hach_toan_the_nao\"><\/span><b>How should advertising expenses that are excluded from tax be accounted for?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Advertising expenses are still recorded. <\/span><b>complete in the accounting records<\/b><span style=\"font-weight: 400;\">The portion of the expenses not accepted by the tax authorities will <\/span><b>Disqualified at criterion B4 when settling corporate income tax.<\/b><span style=\"font-weight: 400;\">, without removing accounting expenses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Accounting for rejected invoices<\/b><span style=\"font-weight: 400;\"> This requires accountants to have a correct understanding. <\/span><b>nature of the transaction<\/b><span style=\"font-weight: 400;\"> and understand the regulations regarding <\/span><b>Tax - Accounting<\/b><span style=\"font-weight: 400;\">The crucial point is not whether the invoice is rejected by the tax authorities, but rather... <\/span><b>Clearly distinguish between accounting expenses and tax expenses.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The principle of safe handling is: <\/span><b>If you&#039;re unsure, hang it up.<\/b><span style=\"font-weight: 400;\">Once an official conclusion has been reached by the tax authorities, then... <\/span><b>Adjust the correct account and period.<\/b><span style=\"font-weight: 400;\">Incorrect accounting or hasty processing of risky invoices can lead to expense disallowances, tax arrears, and directly impact financial statements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One <\/span><b>A clear invoice control process is in place before accounting.<\/b><span style=\"font-weight: 400;\">, combined with automated tools such as <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\">, helping businesses minimize risks when <\/span><b>accounting for rejected invoices<\/b><span style=\"font-weight: 400;\">, maintaining legitimate expenses and proactively and sustainably protecting financial statements.<\/span><\/p>\n<p>To receive personalized solutions tailored specifically to your business, register here:\u00a0<a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>During tax settlement or document review, many businesses encounter situations where invoices are rejected: they are not accepted...<\/p>","protected":false},"author":37,"featured_media":999979759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54,1],"tags":[],"class_list":["post-999979758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979758","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\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979758"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979758\/revisions"}],"predecessor-version":[{"id":999979858,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979758\/revisions\/999979858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979759"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}