{"id":999979758,"date":"2026-01-15T11:17:16","date_gmt":"2026-01-15T04:17:16","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979758"},"modified":"2026-07-23T09:33:51","modified_gmt":"2026-07-23T02:33:51","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":"
During the tax declaration, settlement, or document review process, businesses may encounter situations where input invoices are not eligible for VAT deduction, expenses are not deductible when calculating corporate income tax, or invoices are required for verification due to suspected risk.<\/p>\n
There isn't a single accounting entry that applies to all cases of rejected invoices.<\/strong> Before making adjustments, accountants need to determine whether the problem lies in the accounting transaction, the conditions for VAT deduction, the conditions for deductible expenses, or the legality of the invoice and related documents.<\/p>\n
If the transaction actually occurred and was correctly recorded, the fact that the expense is not tax-deductible does not automatically mean the expense is forfeited from the accounting records. Conversely, if the transaction is fictitious, canceled, or incorrectly recorded, the business must adjust the accounting figures according to the nature and period in which it occurred.<\/p>\n\n