{"id":999979770,"date":"2026-01-15T12:08:04","date_gmt":"2026-01-15T05:08:04","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979770"},"modified":"2026-06-09T13:51:58","modified_gmt":"2026-06-09T06:51:58","slug":"what-is-buying-and-selling-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/","title":{"rendered":"What is invoice trading? Risks, penalties, and how businesses can avoid it."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In recent years, along with the tax authorities&#039; efforts to strengthen the management of electronic invoices and the application of risk analysis systems, behavioral patterns have become more prevalent. <\/span><b>purchase and sale invoices<\/b><span style=\"font-weight: 400;\"> This is becoming one of the most serious legal and tax risks for businesses. In many cases, businesses <\/span><b>not intentionally cheating<\/b><span style=\"font-weight: 400;\">However, due to lax invoice control, they inadvertently became involved in a chain of invoice trading, leading to tax arrears, heavy penalties, and even criminal liability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So <\/span><b>What is invoice trading?<\/b><span style=\"font-weight: 400;\">Why is this behavior dealt with so severely, and what can businesses do to prevent it?<\/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-is-buying-and-selling-invoices\/#Mua_ban_hoa_don_la_gi\" >What is invoice trading?<\/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-is-buying-and-selling-invoices\/#Cac_loai_hoa_don_thuong_bi_mua_ban\" >Types of invoices that are commonly bought and sold.<\/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-is-buying-and-selling-invoices\/#Ban_chat_phap_ly_cua_mua_ban_hoa_don_la_gi\" >What is the legal nature of buying and selling invoices?<\/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-is-buying-and-selling-invoices\/#Vi_sao_phat_sinh_hanh_vi_mua_ban_hoa_don\" >Why does the buying and selling of invoices occur?<\/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-is-buying-and-selling-invoices\/#1_Tron_thue_Thu_nhap_doanh_nghiep_TNDN\" >1. Evading Corporate Income Tax (CIT)<\/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-is-buying-and-selling-invoices\/#2_Gian_lan_thue_GTGT_VAT\" >2. Value Added Tax (VAT) Fraud<\/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-is-buying-and-selling-invoices\/#3_Hop_thuc_hoa_chi_phi_tai_san_%E2%80%9Cngoai_so%E2%80%9D\" >3. Legitimizing expenses and assets &quot;off the books&quot;<\/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-is-buying-and-selling-invoices\/#4_Lam_dep_ho_so_tai_chinh\" >4. Improve your financial profile.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#5_Kiem_soat_noi_bo_yeu\" >5. Weak internal controls<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Khung_phap_ly_ve_mua_ban_hoa_don_va_hoa_don_bat_hop_phap\" >Legal framework regarding the buying and selling of invoices and illegal invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Cac_van_ban_phap_ly_chinh\" >Key legal documents<\/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-is-buying-and-selling-invoices\/#The_nao_la_hoa_don_hop_phap_%E2%80%93_bat_hop_phap\" >What constitutes a legal or illegal invoice?<\/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-is-buying-and-selling-invoices\/#Mua_ban_hoa_don_trong_mat_co_quan_thue\" >Buying and selling invoices in the eyes of the tax authorities.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Cac_hanh_vi_vi_pham_dien_hinh_lien_quan_den_mua_ban_hoa_don\" >Typical violations related to the buying and selling of 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-is-buying-and-selling-invoices\/#Su_dung_hoa_don_khong_hoa_don_mua_ngoai\" >Using fictitious invoices or invoices for purchases made outside the 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-is-buying-and-selling-invoices\/#Hop_thuc_hoa_chi_phi_va_hoan_thue\" >Legalizing expenses and claiming tax refunds.<\/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-is-buying-and-selling-invoices\/#Dung_hoa_don_de_vay_von_lam_dep_bao_cao_tai_chinh\" >Using invoices to obtain loans and manipulate financial statements.<\/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-is-buying-and-selling-invoices\/#Chuoi_doanh_nghiep_%E2%80%9Cma%E2%80%9D_chuyen_ban_hoa_don\" >A chain of &quot;ghost&quot; businesses specializing in selling invoices.<\/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-is-buying-and-selling-invoices\/#Doi_tuong_va_mo_hinh_doanh_nghiep_rui_ro_cao_lien_quan_den_mua_ban_hoa_don\" >High-risk business types and models associated with invoice trading.<\/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-is-buying-and-selling-invoices\/#Doanh_nghiep_ma_khong_hoat_dong_thuc_te\" >A shell company, not actually operating.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doanh_nghiep_moi_thanh_lap_nhung_xuat_hoa_don_gia_tri_lon\" >Newly established business issuing high-value invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Cong_ty_dich_vu_%E2%80%9Cao%E2%80%9D\" >Virtual service company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doanh_nghiep_nam_trong_danh_sach_rui_ro_cao_cua_co_quan_thue\" >The business is on the tax authority&#039;s high-risk list.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Dau_hieu_nhan_biet_hoa_don_gia_hoa_don_khong_hoa_don_rui_ro\" >Identifying fake invoices, fictitious invoices, and 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-25\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Dau_hieu_tren_hoa_don_va_he_thong\" >Indicators on invoices and systems<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Dau_hieu_ve_chung_tu_di_kem\" >Signs regarding accompanying documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Dau_hieu_ve_doanh_nghiep_phat_hanh_hoa_don\" >Indicators of 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-28\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Cach_kiem_tra_nhanh_truoc_khi_hach_toan\" >Quick check before accounting<\/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\/what-is-buying-and-selling-invoices\/#Rui_ro_ve_thue_GTGT_va_thue_TNDN\" >Risks related to VAT and corporate income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Xu_phat_hanh_chinh_theo_Nghi_dinh_1252020ND-CP\" >Administrative penalties as stipulated in 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-31\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Trach_nhiem_hinh_su_theo_Dieu_203_Bo_luat_Hinh_su_2015\" >Criminal liability under Article 203 of the 2015 Penal Code<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doi_voi_ca_nhan\" >For individuals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doi_voi_phap_nhan_thuong_mai\" >For commercial legal entities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Anh_huong_tai_chinh_%E2%80%93_van_hanh_%E2%80%93_uy_tin_doanh_nghiep\" >Financial, operational, and reputational impacts on 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-35\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Quy_trinh_co_quan_thue_kiem_tra_va_phat_hien_hanh_vi_mua_ban_hoa_don\" >The process by which tax authorities inspect and detect the buying and selling of invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Phan_tich_du_lieu_tren_he_thong_e-Invoice_eTax_va_TMS\" >Data analysis on e-Invoice, eTax, and TMS systems.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doi_chieu_cheo_voi_ngan_hang_va_cac_nguon_du_lieu_khac\" >Cross-reference with banks and other data sources.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Gui_thong_bao_va_yeu_cau_doanh_nghiep_giai_trinh\" >Send notifications and requests for explanations from businesses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Ra_ket_luan_va_ap_dung_bien_phap_xu_ly\" >Draw conclusions and apply corrective measures.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Vai_tro_cua_Bizzi_trong_viec_phong_tranh_rui_ro_mua_ban_hoa_don\" >Bizzi&#039;s role in preventing invoice trading risks.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Nguyen_tac_tiep_can_cua_Bizzi\" >Bizzi&#039;s approach principles<\/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-is-buying-and-selling-invoices\/#Kiem_soat_hoa_don_dau_vao_%E2%80%93_Bizzi_IPA_doi_chieu_3_chieu\" >Input invoice control \u2013 Bizzi IPA + 3-way reconciliation<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Tu_dong_tai_doc_va_kiem_tra_hoa_don\" >Automatically download, read, and verify invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Xac_minh_ma_so_thue_va_trang_thai_nha_cung_cap\" >Verify tax identification number and supplier status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Doi_chieu_3_chieu_Invoice_%E2%80%93_PO_%E2%80%93_GR\" >Three-way reconciliation: Invoice \u2013 Purchase Order \u2013 Retail Price<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Canh_bao_hoa_don_rui_ro\" >Risky Invoice Warning<\/a><\/li><\/ul><\/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-is-buying-and-selling-invoices\/#Hoa_don_dau_ra_%E2%80%93_Bizzi_B-invoice\" >Output invoice \u2013 Bizzi B-invoice<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Phat_hanh_hoa_don_dien_tu_chuan_quy_dinh\" >Issuing electronic invoices in accordance with regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Co_ma_xac_thuc_tu_co_quan_thue\" >There is a verification code from the tax authority.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Dong_bo_voi_ke_toanERP\" >Synchronize with accounting\/ERP<\/a><\/li><\/ul><\/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-is-buying-and-selling-invoices\/#Kiem_soat_chi_phi_%E2%80%93_Bizzi_Expense\" >Cost control \u2013 Bizzi Expense<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Gan_chi_phi_voi_chung_tu_that\" >Link expenses to authentic documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Giam_nhu_cau_%E2%80%9Cmua_hoa_don%E2%80%9D_de_hop_thuc_chi_phi\" >Reduce the need to &quot;buy invoices&quot; to legitimize expenses.<\/a><\/li><\/ul><\/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-is-buying-and-selling-invoices\/#Quan_ly_cong_no_%E2%80%93_Bizzi_ARM\" >Accounts Receivable Management \u2013 Bizzi ARM<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Theo_doi_dong_tien_va_cong_no\" >Track cash flow and accounts payable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Giam_soc_dong_tien_khi_hoa_don_bi_treo\" >Reduce cash flow shock when bills are outstanding.<\/a><\/li><\/ul><\/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-is-buying-and-selling-invoices\/#Bizzi_nhu_mot_%E2%80%9Ctro_ly_AI_tai_chinh_%E2%80%93_ke_toan%E2%80%9D\" >Bizzi acts as an &quot;AI financial and accounting assistant&quot;.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Tu_dong_hoa_kiem_tra_%E2%80%93_doi_soat_%E2%80%93_luu_tru\" >Automated verification, reconciliation, and archiving.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Giu_du_lieu_sach_va_minh_bach\" >Keep data clean and transparent.<\/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-60\" href=\"https:\/\/bizzi.vn\/en\/what-is-buying-and-selling-invoices\/#Cau_hoi_thuong_gap_ve_mua_ban_hoa_don\" >Frequently Asked Questions about Invoice Trading<\/a><\/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-is-buying-and-selling-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mua_ban_hoa_don_la_gi\"><\/span><b>What is invoice trading?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Buying and selling invoices<\/b><span style=\"font-weight: 400;\"> is an act <\/span><b>Buying, selling, leasing, and transferring the right to use invoices.<\/b><span style=\"font-weight: 400;\"> but <\/span><b>not related to actual transactions involving the purchase or sale of goods or the provision of services.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In other words, the invoice was created. <\/span><b>just to legitimize the documents<\/b><span style=\"font-weight: 400;\">, which does not reflect actual economic transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key points the tax authorities consider:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bill <\/span><b>does not reflect the nature of economic transactions.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not fully available <\/span><b>Product flow \u2013 service flow \u2013 cash flow<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is necessary to distinguish clearly:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Issue a legitimate invoice.<\/b><span style=\"font-weight: 400;\">: There is a real transaction, a contract, delivery, acceptance, and payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buying and selling invoices<\/b><span style=\"font-weight: 400;\">: only the invoice, but <\/span><b>There are no corresponding economic transactions.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hoa_don_thuong_bi_mua_ban\"><\/span><b>Types of invoices that are commonly bought and sold.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, the buying and selling of invoices does not take place in a single form. Tax authorities usually classify them according to... <\/span><b>the nature of the use and purpose of the fraud<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common types include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buying and selling VAT invoices (<a href=\"https:\/\/bizzi.vn\/hoa-don-do-la-gi\/\">red invoice<\/a>)<\/b><span style=\"font-weight: 400;\"> to increase costs or deduct VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice rental<\/b><span style=\"font-weight: 400;\"> According to the % ratio, the value is used to legitimize the expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices, counterfeit invoices<\/b><span style=\"font-weight: 400;\"> Issued by a &quot;phantom&quot; company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi\/\">Electronic bill<\/a> does not exist in the tax system.<\/b><span style=\"font-weight: 400;\">Only PDF\/XML files are available, but they cannot be searched.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During the inspection, it is sufficient to... <\/span><b>a weak link<\/b><span style=\"font-weight: 400;\"> In the invoice chain, all transactions are subject to risk assessment.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-999974547 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-1024x576.jpg\" alt=\"What is invoice trading?\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep-18x10.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-xu-ly-mua-ban-hoa-don-trai-phep.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_mua_ban_hoa_don_la_gi\"><\/span><b>What is the legal nature of buying and selling invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">From a legal perspective, buying and selling invoices is not simply an administrative violation, but could also have other implications. <\/span><b>escalating into a criminal risk<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This behavior falls into the following category:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice fraud<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax evasion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concealing the flow of money<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are signs of money laundering (in serious cases).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">And it is strictly prohibited according to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Administration Law 2019<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-123-2020-nd-cp\/\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article 203 of the 2015 Penal Code<\/span><\/li>\n<\/ul>\n<p><b>Important Note:<\/b><span style=\"font-weight: 400;\"> It&#039;s not just the person who issues the invoice who gets penalized. <\/span><b>invoice users<\/b><span style=\"font-weight: 400;\"> They also bear corresponding legal responsibility.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_phat_sinh_hanh_vi_mua_ban_hoa_don\"><\/span><b>Why does the buying and selling of invoices occur?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The buying and selling of invoices didn&#039;t happen by chance. There are underlying reasons behind it. <\/span><b>Financial, tax, and management motivations<\/b><span style=\"font-weight: 400;\"> very specific.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tron_thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>1. Evading Corporate Income Tax (CIT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most common cause in the cases that have been discovered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses purchase invoices for the following reasons:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase deductible expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce taxable profit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Filling in&quot; expenses for undocumented expenditures.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many businesses consider this a short-term solution, but when it comes to final accounting, the risks become apparent. <\/span><b>All costs were excluded.<\/b><span style=\"font-weight: 400;\"> It is very large.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Gian_lan_thue_GTGT_VAT\"><\/span><b>2. Value Added Tax (VAT) Fraud<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some businesses purchase input invoices for the following purposes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase in deductible VAT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax refund<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the current management system, <\/span><b>VAT is the most heavily scrutinized indicator.<\/b><span style=\"font-weight: 400;\"> Because data can be quickly cross-referenced across multiple systems.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Hop_thuc_hoa_chi_phi_tai_san_%E2%80%9Cngoai_so%E2%80%9D\"><\/span><b>3. Legitimizing expenses and assets &quot;off the books&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoices are used for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legalizing expenses outside of a planned budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concealing vested interests<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating a \u201clegal shell\u201d for illicit money flows.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is a group of risks that often lead to <\/span><b>expanded investigation<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Lam_dep_ho_so_tai_chinh\"><\/span><b>4. Improve your financial profile.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some businesses use invoices for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating fictitious revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the reporting scale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serving loan and bidding purposes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The risk is that if discovered, the business <\/span><b>Serious damage to reputation with banks and partners.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Kiem_soat_noi_bo_yeu\"><\/span><b>5. Weak internal controls<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses are facing risks. <\/span><b>not due to intentional fraud<\/b><span style=\"font-weight: 400;\">, which is due to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no invoice approval process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No reconciliation of Purchase Order \u2013 Gross Price \u2013 Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manual processing, lack of warning tools.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the businesses that are most likely to &quot;accidentally fall into a trap&quot;.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_mua_ban_hoa_don_va_hoa_don_bat_hop_phap\"><\/span><b>Legal framework regarding the buying and selling of invoices and illegal invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To assess whether an act constitutes a violation, tax authorities always rely on the following: <\/span><b>specific legal framework<\/b><span style=\"font-weight: 400;\">, not based on emotions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_ly_chinh\"><\/span><b>Key legal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The buying and selling of invoices is regulated by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Administration Law 2019<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article 203 of the 2015 Penal Code<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These documents clearly stipulate <\/span><b>Responsibilities of both the invoice issuer and the invoice user.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_nao_la_hoa_don_hop_phap_%E2%80%93_bat_hop_phap\"><\/span><b>What constitutes a legal or illegal invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, the line between legal and illegal is blurred. <\/span><b>It is not related to the invoice format.<\/b><span style=\"font-weight: 400;\">, which lies in the nature of the transaction.<\/span><\/p>\n<p><b>Legitimate invoice<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Right design, right time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The correct issuer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There was a real transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is available on the tax authority&#039;s electronic invoicing system.<\/span><\/li>\n<\/ul>\n<p><b>Illegal invoices<\/b><span style=\"font-weight: 400;\"> including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fake invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices from businesses that have ceased operations and abandoned their addresses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices are issued when a business temporarily suspends operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was not registered for issuance and does not exist in the system.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mua_ban_hoa_don_trong_mat_co_quan_thue\"><\/span><b>Buying and selling invoices in the eyes of the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities consider this to be the following behavior:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling invoices not linked to transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use the invoice to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legitimate expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax deductions\/refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Borrow money from the bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Money laundering.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_vi_pham_dien_hinh_lien_quan_den_mua_ban_hoa_don\"><\/span><b>Typical violations related to the buying and selling of invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, during tax audits and inspections, the tax authorities... <\/span><b>Don&#039;t just look at a single invoice.<\/b><span style=\"font-weight: 400;\">, which evaluate <\/span><b>The use of invoices throughout the entire transaction chain.<\/b><span style=\"font-weight: 400;\">Below are some of the most typical violations that are often detected and dealt with.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_hoa_don_khong_hoa_don_mua_ngoai\"><\/span><b>Using fictitious invoices or invoices for purchases made outside the company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most common behavior and also a &quot;red flag&quot; in the tax risk management system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common symptoms:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There were no economic contracts or contracts signed that were merely ceremonial.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no delivery receipts or service acceptance reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No actual payments or round-trip payments, or payments made on behalf of others, occurred.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In essence, a business <\/span><b>only buy invoices<\/b><span style=\"font-weight: 400;\">, without purchasing corresponding goods or services. When the cash flow \u2013 goods flow \u2013 invoice flow don&#039;t match, the invoice is almost certainly deemed illegal.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hop_thuc_hoa_chi_phi_va_hoan_thue\"><\/span><b>Legalizing expenses and claiming tax refunds.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses use external invoices to &quot;cover expenses&quot; for expenditures that lack valid supporting documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common behaviors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recording fictitious expenses to reduce corporate income tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating fictitious goods and services to increase input VAT for tax deduction or refund purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Extending the invoice chain through multiple intermediary companies to conceal the source of the invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is a group of behaviors. <\/span><b>were severely punished.<\/b><span style=\"font-weight: 400;\">This not only leads to revenue losses but also distorts tax data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dung_hoa_don_de_vay_von_lam_dep_bao_cao_tai_chinh\"><\/span><b>Using invoices to obtain loans and manipulate financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some businesses don&#039;t buy invoices to evade taxes, but rather to &quot;beautify&quot; their financial records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose is usually:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating fictitious revenue to increase bank credit limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scale up your business when participating in bidding and fundraising.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concealing the actual state of poor business performance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The risk lies in the fact that when tax authorities or banks conduct cross-checking, the business may... <\/span><b>Loss of both credibility and access to capital.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuoi_doanh_nghiep_%E2%80%9Cma%E2%80%9D_chuyen_ban_hoa_don\"><\/span><b>A chain of &quot;ghost&quot; businesses specializing in selling invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a form of organized violation, often closely monitored by tax authorities and economic police.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Characteristic:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing a business solely for the purpose of issuing VAT invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no actual business activity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sell invoices based on a % value (1\u20135%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After a short time, they abscond, dissolve, or cease operations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses purchase invoices from these &quot;phantom businesses&quot;. <\/span><b>It is very difficult to defend the costs.<\/b><span style=\"font-weight: 400;\">, even if there is a &quot;legitimate&quot; contract or document.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_mo_hinh_doanh_nghiep_rui_ro_cao_lien_quan_den_mua_ban_hoa_don\"><\/span><b>High-risk business types and models associated with invoice trading.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all businesses have the same probability of risk. In tax administration practice, there are certain types of businesses. <\/span><b>The group of business models is always under &quot;monitoring&quot;.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ma_khong_hoat_dong_thuc_te\"><\/span><b>A shell company, not actually operating.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the highest risk group in any assessment system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common symptoms:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no actual staff or only 1\u20132 people.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no warehouses, machinery, or assets to support production and business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The registered address does not exist or is not operational at the registered address.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The invoices issued by this group of businesses are almost <\/span><b>default to being suspected<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_nhung_xuat_hoa_don_gia_tri_lon\"><\/span><b>Newly established business issuing high-value invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities specifically monitor these businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Established 3\u201312 months ago.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Low registered capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But they issue invoices for large, consistent sales.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If financial capacity, personnel, and assets <\/span><b>disproportionate to sales<\/b><span style=\"font-weight: 400;\">The business will then be placed under verification.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dich_vu_%E2%80%9Cao%E2%80%9D\"><\/span><b>Virtual service company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Service businesses, which are generally described as such, are a group that is very susceptible to scrutiny.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Other services&quot;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Integrated service fee&quot;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Consulting, support, and brokerage&quot; does not have a specific output product.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If it cannot be proven <\/span><b>value created<\/b><span style=\"font-weight: 400;\">Service invoices are easily mistaken for sales invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nam_trong_danh_sach_rui_ro_cao_cua_co_quan_thue\"><\/span><b>The business is on the tax authority&#039;s high-risk list.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Once a business has committed a violation, the data will be stored in the system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The review sources include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Management System (TMS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">eTax data, eInvoice data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">History of inspections, audits, and penalties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses in this group will be <\/span><b>Let&#039;s examine it more closely in the following episodes.<\/b><span style=\"font-weight: 400;\">, even after the previous violation has been rectified.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_hoa_don_gia_hoa_don_khong_hoa_don_rui_ro\"><\/span><b>Identifying fake invoices, fictitious invoices, and risky invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Early identification is the most effective way to avoid risk. In fact, the bill of risk. <\/span><b>They often reveal signs in multiple layers.<\/b><span style=\"font-weight: 400;\">, and it&#039;s not just on the surface of the invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_hieu_tren_hoa_don_va_he_thong\"><\/span><b>Indicators on invoices and systems<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the first and easiest test to perform.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Warning signs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unable to retrieve invoices on the electronic invoice portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax identification number, incorrect seller name, or incorrect seller address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice date does not match the actual transaction date.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If even one of these elements doesn&#039;t match, the invoice is already under suspicion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_hieu_ve_chung_tu_di_kem\"><\/span><b>Signs regarding accompanying documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The invoice is just the &quot;final result,&quot; but the tax authorities are always looking at the rest. <\/span><b>backend documentation<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk factors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There was no economic contract or agreement signed after the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no purchase orders, acceptance reports, or warehouse receipts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large cash payments were made without any bank transfer documentation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Lack of supporting documents is a common reason businesses face difficulties. <\/span><b>loss of cost protection<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_hieu_ve_doanh_nghiep_phat_hanh_hoa_don\"><\/span><b>Indicators of the business issuing the invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Even if the invoice looks &quot;good,&quot; the issuing company is still the deciding factor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Special attention is needed when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Newly established business, small capital, but constantly issuing invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business is temporarily suspended, has ceased operations, or has abandoned its address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no website, and no clear operational information.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_kiem_tra_nhanh_truoc_khi_hach_toan\"><\/span><b>Quick check before accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To reduce risk, accountants and finance departments should develop a habit of performing quick checks using checklists:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up your invoice on the electronic invoice portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up the tax identification number and business operating status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the contents of the invoice with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Handover\/Acceptance Record (GR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If <\/span><b>a mismatched link<\/b><span style=\"font-weight: 400;\">Therefore, invoices should be placed under risk monitoring instead of being accounted for immediately.<\/span><\/p>\n<p><b>Tax risks and consequences of using unauthorized sales invoices.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Using unauthorized sales invoices is not just an accounting error or a short-term tax trick. In fact, it is an act classified by the tax authorities as a crime. <\/span><b>high risk group<\/b><span style=\"font-weight: 400;\">This can lead to a range of serious tax, financial, and legal consequences for businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_GTGT_va_thue_TNDN\"><\/span><b>Risks related to VAT and corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the direct and almost certain consequence when an invoice is deemed illegal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input VAT is not deductible.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">All VAT declared and deducted from illegal sales invoices will be disallowed. Businesses are required to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Supplementary declaration\/adjustment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Repay the incorrectly deducted tax amount.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expenses that are excluded from deductible expenses when calculating corporate income tax.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Expenses arising from external purchase invoices will not be considered valid expenses. This results in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase taxable profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase the amount of corporate income tax payable, even if the expenses have actually been incurred.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax collection and calculation of late payment penalties.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">In addition to the back taxes, businesses also have to pay late payment penalties calculated based on the number of days of violation, significantly increasing the total financial loss.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_theo_Nghi_dinh_1252020ND-CP\"><\/span><b>Administrative penalties as stipulated in 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 also face specific administrative penalties, depending on the nature of the violation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common penalty frameworks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giving or selling invoices that are not linked to actual transactions of goods or services.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Common fines range from <\/span><b>15\u201345 million VND<\/b><span style=\"font-weight: 400;\"> for each behavior.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use of illegal invoices<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">The penalty can range from <\/span><b>20\u201350 million VND<\/b><span style=\"font-weight: 400;\">, not including any tax obligations that need to be collected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using invoices to reduce the amount of tax payable.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">In addition to being required to pay back taxes, businesses may also be fined:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>20% Underdeclared Tax Amount<\/b><span style=\"font-weight: 400;\">, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>1\u20133 times the amount of tax evaded<\/b><span style=\"font-weight: 400;\">, depending on the severity and nature of the violation.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In many cases, the fines and back taxes are combined. <\/span><b>much higher<\/b><span style=\"font-weight: 400;\"> compared to the initial \u201cbenefits\u201d from purchasing invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_hinh_su_theo_Dieu_203_Bo_luat_Hinh_su_2015\"><\/span><b>Criminal liability under Article 203 of the 2015 Penal Code<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the buying and selling of invoices shows signs of seriousness, is organized, or causes significant damage to the budget, the risks do not stop at administrative penalties but may lead to further consequences. <\/span><b>chuy\u1ec3n to criminal prosecution<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan\"><\/span><b>For individuals<\/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;\">It may be <\/span><b>Fines or imprisonment from 6 months to 3 years<\/b><span style=\"font-weight: 400;\"> (basic framework).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aggravating circumstances (organized crime, large profits, significant damage to the budget):<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The fine could be as much as <\/span><b>1\u20135 years in prison<\/b><span style=\"font-weight: 400;\">, or even higher depending on the nature of the case.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_phap_nhan_thuong_mai\"><\/span><b>For commercial legal entities<\/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;\">It may be <\/span><b>Fines of up to 1 billion VND.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In serious cases, businesses also face the following risks:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Temporary suspension of operations<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">This directly affects the existence of the legal entity.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is a risk that many businesses underestimate, until the case is referred to the investigative authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_tai_chinh_%E2%80%93_van_hanh_%E2%80%93_uy_tin_doanh_nghiep\"><\/span><b>Financial, operational, and reputational impacts on the business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Beyond tax and legal issues, the indirect consequences of using unauthorized sales invoices are often long-lasting and difficult to remedy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common impacts include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cash flow is tied up.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">When an invoice is rejected or pending verification, the business can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unable to issue invoices to customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment was not collected on time.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 Cash flow is disrupted, which is especially dangerous for businesses that rely on short-term cash flow.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Listed as a high-risk business.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Once &quot;tagged,&quot; a business will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increased frequency of inspections and audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">They will face closer scrutiny in subsequent tax periods, even after correcting previous violations.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Loss of trust from partners and banks.<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Businesses that face invoice-related risks often experience:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The partner requested stricter payment terms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Banks tighten credit, reduce credit limits, or require additional collateral.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_co_quan_thue_kiem_tra_va_phat_hien_hanh_vi_mua_ban_hoa_don\"><\/span><b>The process by which tax authorities inspect and detect the buying and selling of invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many businesses believe that simply &quot;manipulating&quot; documents is enough to deceive tax authorities. In reality, current control processes rely heavily on... <\/span><b>big data analysis and cross-referencing<\/b><span style=\"font-weight: 400;\">, no longer dependent on single manual checks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_tren_he_thong_e-Invoice_eTax_va_TMS\"><\/span><b>Data analysis on e-Invoice, eTax, and TMS systems.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities use centralized data to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Match <\/span><b>Revenue \u2013 Input \u2013 Inventory \u2013 Taxes Payable<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect the <\/span><b>unusual pattern<\/b><span style=\"font-weight: 400;\"> like:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue fluctuates dramatically, sometimes increasing and sometimes decreasing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice value does not reflect the company&#039;s capabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">An unusually high frequency of invoice issuance in a short period of time.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The system can automatically place businesses under surveillance without requiring immediate on-site inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_cheo_voi_ngan_hang_va_cac_nguon_du_lieu_khac\"><\/span><b>Cross-reference with banks and other data sources.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In many cases, tax data is compared with:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Banking transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anti-money laundering data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs data, business registration.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Unusual payment transactions (round transfers, unclear details, large but disproportionately large amounts) will be considered. <\/span><b>deep inspection trigger point<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gui_thong_bao_va_yeu_cau_doanh_nghiep_giai_trinh\"><\/span><b>Send notifications and requests for explanations from businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When there are signs of risk, the tax authorities will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send a notification or official letter requesting an explanation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The following information is required from the business:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Economic contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Delivery and acceptance documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment voucher.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Detailed inventory list (purchases, sales, and stock levels).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Incomplete or inconsistent explanations often increase the risk of the case being escalated to a higher level of processing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_ket_luan_va_ap_dung_bien_phap_xu_ly\"><\/span><b>Draw conclusions and apply corrective measures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After compiling and evaluating the documents, the tax authorities will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Draw a conclusion regarding the legality of the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement the following measures:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Administrative penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">In cases where there are signs of criminal activity: <\/span><b>Transfer the case file to the investigating agency.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">More importantly, this result will be <\/span><b>Recorded in the risk management system<\/b><span style=\"font-weight: 400;\">This will affect the evaluation of the business in subsequent periods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>Full deployment version in blog format<\/b><span style=\"font-weight: 400;\">, Satisfied <\/span><b>Add introductory paragraphs to each heading.<\/b><span style=\"font-weight: 400;\">, stay true to spirit <\/span><b>Bizzi is not a legally binding &quot;anti-violation&quot; tool.<\/b><span style=\"font-weight: 400;\">, which is <\/span><b>The platform helps businesses reduce the risk of invoice trading right from the operational stage.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Bizzi_trong_viec_phong_tranh_rui_ro_mua_ban_hoa_don\"><\/span><b>Bizzi&#039;s role in preventing invoice trading risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, many businesses don&#039;t intentionally buy or sell invoices, but still unknowingly fall into the high-risk category due to this. <\/span><b>The process of controlling invoices, expenses, and accounts payable is not rigorous enough.<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Bizzi does not replace the role of the tax authorities in handling violations, but rather plays a similar role. <\/span><b>a layer of prevention<\/b><span style=\"font-weight: 400;\">This helps businesses better control variables that can easily lead to invoice risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_tiep_can_cua_Bizzi\"><\/span><b>Bizzi&#039;s approach principles<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi focuses on three core principles:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk prevention <\/span><b>from early morning<\/b><span style=\"font-weight: 400;\">before the invoice is processed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce <\/span><b>The motivation and need for &quot;buying invoices&quot;<\/b><span style=\"font-weight: 400;\"> to legitimize the expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Build <\/span><b>clean financial and accounting data<\/b><span style=\"font-weight: 400;\">Consistent and easily explainable.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, Bizzi helps businesses significantly reduce their chances of being drawn into invoice trading chains, whether intentionally or unintentionally.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_hoa_don_dau_vao_%E2%80%93_Bizzi_IPA_doi_chieu_3_chieu\"><\/span><strong>Input invoice control \u2013 Bizzi IPA + 3-way reconciliation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input invoices are <\/span><b>the point of greatest risk<\/b><span style=\"font-weight: 400;\"> In invoice trading cases, when businesses receive invoices from unqualified suppliers or those with no real transactions, the entire chain of costs and taxes is jeopardized.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tu_dong_tai_doc_va_kiem_tra_hoa_don\"><\/span><span style=\"font-weight: 400;\">Automatically download, read, and verify invoices.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi IPA uses RPA + AI to:<\/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, standardize information (Tax Identification Number, invoice number, value, tax rate, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce reliance on manual accounting tasks \u2013 which are prone to errors.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xac_minh_ma_so_thue_va_trang_thai_nha_cung_cap\"><\/span><span style=\"font-weight: 400;\">Verify tax identification number and supplier status.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Upon receiving the invoice, Bizzi provides the following support:<\/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;\">Check the operating status (active, inactive, abandoned address, etc.).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This allows businesses to avoid receiving invoices from suppliers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It has ceased operation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It falls into the high-risk category according to the tax system.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doi_chieu_3_chieu_Invoice_%E2%80%93_PO_%E2%80%93_GR\"><\/span><span style=\"font-weight: 400;\">Three-way reconciliation: Invoice \u2013 Purchase Order \u2013 Retail Price<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is a crucial control layer that helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify whether the transaction is genuine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Match the invoice with:<\/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\/acceptance report (GR).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi automatically highlights any misalignments:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Types of goods\/services.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Canh_bao_hoa_don_rui_ro\"><\/span><span style=\"font-weight: 400;\">Risky Invoice Warning<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When an anomaly is detected, the system:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Label invoices as risky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This alert prompts the accountant to stop the transaction, request additional documentation, or disqualify the entry early.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps businesses <\/span><b>Do not inadvertently record illegal sales invoices.<\/b><span style=\"font-weight: 400;\">, which is the main reason leading to tax arrears and penalties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_ra_%E2%80%93_Bizzi_B-invoice\"><\/span><strong>Output invoice \u2013 Bizzi B-invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Conversely, output invoices are a factor that directly affects <\/span><b>revenue, cash flow, and business reputation<\/b><span style=\"font-weight: 400;\">Issuing invoices incorrectly or without following proper procedures can easily lead to businesses being scrutinized for potential risks.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999971233 size-large aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1-1024x519.jpg\" alt=\"Invoice generated from cash register\" width=\"1024\" height=\"519\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1-1024x519.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1-300x152.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1-768x389.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1-18x9.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Giai-phap-hoa-don-dien-tu-B-Invoice-1.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phat_hanh_hoa_don_dien_tu_chuan_quy_dinh\"><\/span><strong>Issuing electronic invoices in accordance with regulations.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi B-invoice support:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing electronic invoices in accordance with legal regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that all mandatory criteria as stipulated in current Decrees and Circulars are met.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Co_ma_xac_thuc_tu_co_quan_thue\"><\/span><strong>There is a verification code from the tax authority.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The invoice was:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The verification code is issued directly by the tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure legal existence on the e-Invoice system.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid the risk of &quot;non-existent&quot; invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase credibility when partners look up invoices.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dong_bo_voi_ke_toanERP\"><\/span><strong>Synchronize with accounting\/ERP<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi synchronizes outgoing invoice data with:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ERP system.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As a result, revenue, taxes, and accounts payable are recorded consistently, reducing the risk of data discrepancies that could lead to suspicions of fraud.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_chi_phi_%E2%80%93_Bizzi_Expense\"><\/span><strong>Cost control \u2013 Bizzi Expense<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the underlying causes of invoice trading is <\/span><b>Expenses incurred without valid supporting documents.<\/b><span style=\"font-weight: 400;\">Bizzi Expense helps address this problem at its root.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999971736 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/home-hero-2-768x584-1.webp\" alt=\"Bizzi Expense\" width=\"768\" height=\"584\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/home-hero-2-768x584-1.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/home-hero-2-768x584-1-300x228.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/home-hero-2-768x584-1-16x12.webp 16w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Gan_chi_phi_voi_chung_tu_that\"><\/span><strong>Link expenses to authentic documents.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi allows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link each expenditure to its corresponding invoice or supporting document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track expenses by department, project, and purpose of use.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As a result, businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce &quot;unofficial&quot; expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the pressure to buy invoices to legitimize transactions.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giam_nhu_cau_%E2%80%9Cmua_hoa_don%E2%80%9D_de_hop_thuc_chi_phi\"><\/span><strong>Reduce the need to &quot;buy invoices&quot; to legitimize expenses.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When the cost is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a clear budget plan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent approval process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To recognize the true nature of things,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Then the need to buy invoices to &quot;beautify the accounting records&quot; has almost disappeared.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_%E2%80%93_Bizzi_ARM\"><\/span><strong>Accounts Receivable Management \u2013 Bizzi ARM<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoice risk not only affects taxes but also has a significant impact on other areas. <\/span><b>cash flow<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999965935 size-large aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-1024x627.png\" alt=\"\" width=\"1024\" height=\"627\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-1024x627.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-300x184.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-768x470.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-1536x941.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-2048x1254.png 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2024\/02\/ARM-quan-ly-cong-no-3-2-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Theo_doi_dong_tien_va_cong_no\"><\/span><strong>Track cash flow and accounts payable.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi ARM supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track accounts receivable and accounts payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debt reminders and payment schedule management.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giam_soc_dong_tien_khi_hoa_don_bi_treo\"><\/span><strong>Reduce cash flow shock when bills are outstanding.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In the following case:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some invoices are pending verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has not been accepted yet.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The business still:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Understand the status of accounts receivable and payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively plan your cash flow to minimize the risk of sudden cash flow disruptions.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_nhu_mot_%E2%80%9Ctro_ly_AI_tai_chinh_%E2%80%93_ke_toan%E2%80%9D\"><\/span><strong>Bizzi acts as an &quot;AI financial and accounting assistant&quot;.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Instead of being just a standalone tool, Bizzi acts as a... <\/span><b>AI assistant<\/b><span style=\"font-weight: 400;\"> For the finance and accounting department.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_kiem_tra_%E2%80%93_doi_soat_%E2%80%93_luu_tru\"><\/span><strong>Automated verification, reconciliation, and archiving.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce manual operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize the invoice verification process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Centralized data storage makes it easy to retrieve data when providing explanations.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giu_du_lieu_sach_va_minh_bach\"><\/span><strong>Keep data clean and transparent.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When the data:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchases, sales, expenses, and accounts payable are consistently controlled.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The business will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significantly reduces the likelihood of being classified as a high-risk business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be more proactive when working with tax authorities, banks, and partners.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_mua_ban_hoa_don\"><\/span><b>Frequently Asked Questions about Invoice Trading<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>What is invoice trading, and how is it different from fraudulent invoices?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A fictitious invoice is a form of invoice trading.<\/span><\/p>\n<p><b>Can external purchase invoices be considered valid expenses?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">No, the expense will be disallowed and may result in penalties.<\/span><\/p>\n<p><b>Can I go to jail if I&#039;m caught buying fake invoices?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Yes, if all the elements constituting the crime under Article 203 of the Penal Code are present.<\/span><\/p>\n<p><b>Is there any software that can help avoid the risks associated with fraudulent invoice trading?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Solutions like Bizzi help control invoices, expenses, and reconciliation, reducing risk from the outset.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"font-weight: 400;\">Conclude<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>What is invoice trading?<\/b><span style=\"font-weight: 400;\"> This is no longer a theoretical question, but has become a real risk for many businesses as tax authorities intensify control over electronic invoices and data-driven risk management. The essence of invoice trading lies not in the invoice itself, but in the process of... <\/span><b>Invoices not associated with actual economic transactions<\/b><span style=\"font-weight: 400;\">This leads to a range of consequences related to taxation, legal matters, finance, and corporate reputation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, quite a few businesses <\/span><b>unintentional violation<\/b><span style=\"font-weight: 400;\">However, they are still drawn into the risk of invoice trading due to weak internal controls, lax invoicing-expense-accounts receivable processes, or excessive reliance on manual processing. In such cases, the consequences extend beyond disallowed expenses or tax arrears; they can lead to severe penalties, operational disruptions, and loss of trust from partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, instead of only addressing the issue after it has occurred, businesses need to... <\/span><b>Proactively prevent the risks of invoice trading right from the source.<\/b><span style=\"font-weight: 400;\">By standardizing the process of receiving, checking, and reconciling invoices, ensuring transparency in expenses, and building a clear and consistent financial data platform, this is the most sustainable way to protect businesses from increasingly complex tax risks in the current period.<\/span><\/p>\n<div class=\"entry-content mt-8\">\n<p><b><i>Sign up here to try Bizzi products:\u00a0<\/i><\/b><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/i><\/b><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, c\u00f9ng v\u1edbi vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng ph\u00e2n&#8230;<\/p>","protected":false},"author":37,"featured_media":999974549,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,85,367],"tags":[],"class_list":["post-999979770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-kiem-soat","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979770","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=999979770"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979770\/revisions"}],"predecessor-version":[{"id":999980601,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979770\/revisions\/999980601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999974549"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}