{"id":999979772,"date":"2026-01-15T12:15:12","date_gmt":"2026-01-15T05:15:12","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979772"},"modified":"2026-01-21T14:15:51","modified_gmt":"2026-01-21T07:15:51","slug":"invoices-are-nothing","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/","title":{"rendered":"What are fraudulent invoices? Risks, penalties, how to identify them, and prevention solutions."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Amidst the tax authorities&#039; tightening of regulations on electronic invoices, tax refunds, and transaction risk control, <\/span><b>fake invoices<\/b><span style=\"font-weight: 400;\"> This has become one of the biggest risks for businesses. Just one invoice that doesn&#039;t accurately reflect the nature of the transaction can lead to a host of consequences: disallowed expenses, inability to deduct VAT, back taxes and penalties, and even criminal liability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article helps businesses understand correctly. <\/span><b>What is a fake invoice?<\/b><span style=\"font-weight: 400;\">Distinguishing it from other types of invoices, understanding the legal framework and penalties, and providing ways to identify and prevent problems from the perspective of accountants, CFOs, and internal auditors.<\/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\/invoices-are-nothing\/#Hoa_don_khong_la_gi\" >What is a fake invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Khai_niem_phap_ly\" >Legal concept<\/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\/invoices-are-nothing\/#Ban_chat_kinh_te\" >economic nature<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Hoa_don_khong_khac_gi_hoa_don_sai_sot_va_hoa_don_gia\" >What is the difference between a blank invoice, an erroneous invoice, and a fake invoice?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Co_hay_khong_co_giao_dich_that\" >1. Was there a real transaction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#2_Muc_do_vi_pham\" >2. Severity of the violation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#3_Kha_nang_dieu_chinh_va_khac_phuc\" >3. Ability to adjust and correct<\/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-8\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Cac_dang_hoa_don_khong_doanh_nghiep_thuong_gap\" >Common types of fraudulent invoices used by businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Khong_hoan_toan_Khong_co_giao_nhan_khong_co_giao_dich_that\" >1. Completely fictitious: No delivery or receipt, no actual transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#2_Khong_mot_phan_Co_giao_dich_nhung_khai_khong_gia_tri_hoac_so_luong\" >2. Partial misrepresentation: Transactions occurred but the value or quantity was falsely declared.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#3_Khong_theo_chuoi_Nhan_hoa_don_tu_doanh_nghiep_%E2%80%9Cma%E2%80%9D_qua_doanh_nghiep_trung_gian\" >3. Chain fraud: Receiving invoices from a &quot;phantom&quot; business through an intermediary business.<\/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\/invoices-are-nothing\/#4_Khong_noi_bo_Dieu_chuyen_doanh_thu_chi_phi_giua_cac_cong_ty_lien_ket\" >4. Internal control: Transferring revenue and expenses between affiliated companies.<\/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\/invoices-are-nothing\/#5_Khong_thoi_diem_Xuat_hoa_don_truoc_khi_co_giao_dich_that\" >5. Misrepresentation of timing: Issuing invoices before the actual transaction takes place.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Tom_lai\" >In short<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Can_cu_phap_ly_dieu_chinh_hoa_don_khong\" >Legal basis for adjusting fraudulent invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Nghi_dinh_1232020ND-CP_%E2%80%93_Khung_phap_ly_ve_hoa_don_dien_tu\" >1. Decree 123\/2020\/ND-CP \u2013 Legal framework for electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#2_Nghi_dinh_1252020ND-CP_%E2%80%93_Xu_phat_vi_pham_hanh_chinh_ve_hoa_don\" >2. Decree 125\/2020\/ND-CP \u2013 Penalties for administrative violations related to invoices<\/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\/invoices-are-nothing\/#3_Luat_Quan_ly_Thue_2019_%E2%80%93_Truy_thu_an_dinh_va_quan_ly_rui_ro\" >3. Tax Administration Law 2019 \u2013 Tax collection, assessment and risk management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#4_Bo_luat_Hinh_su_2015_%E2%80%93_Khi_hoa_don_khong_vuot_nguong_hanh_chinh\" >4. Criminal Code 2015 \u2013 When fraudulent invoices exceed administrative limits<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Dieu_200_%E2%80%93_Toi_tron_thue\" >Article 200 \u2013 The crime of tax evasion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Dieu_203_%E2%80%93_Toi_in_phat_hanh_mua_ban_trai_phep_hoa_don\" >Article 203 \u2013 Crime of illegally printing, issuing, and trading invoices<\/a><\/li><\/ul><\/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\/invoices-are-nothing\/#Tong_ket_goc_nhin_phap_ly\" >Summary of legal perspectives<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Hoa_don_khong_bi_phat_nhu_the_nao\" >What are the penalties for issuing fake invoices?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Xu_phat_hanh_chinh_theo_Nghi_dinh_1252020ND-CP\" >1. Administrative penalties according to 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-25\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#2_Xu_phat_ve_thue_%E2%80%93_Truy_thu_va_phat_theo_Luat_Quan_ly_Thue\" >2. Tax Penalties \u2013 Collection of overdue taxes and penalties according to the Tax Administration Law<\/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\/invoices-are-nothing\/#3_Xu_ly_hinh_su_theo_Bo_luat_Hinh_su_2015\" >3. Criminal prosecution under the 2015 Penal Code<\/a><\/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\/invoices-are-nothing\/#He_qua_dai_han_tu_hoa_don_khong_ma_doanh_nghiep_thuong_khong_luong_truoc\" >Long-term consequences of fraudulent invoices that businesses often don&#039;t anticipate.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Cach_nhan_biet_hoa_don_khong_trong_thuc_te\" >How to identify fake invoices in practice.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Nhan_dien_hoa_don_khong_qua_chung_tu_giao_dich\" >1. Identifying fraudulent invoices through transaction documents.<\/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\/invoices-are-nothing\/#2_Nhan_dien_hoa_don_khong_qua_noi_dung_tren_hoa_don\" >2. Identifying fraudulent invoices through their content.<\/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\/invoices-are-nothing\/#3_Nhan_dien_hoa_don_khong_qua_nha_cung_cap\" >3. Identifying fraudulent invoices through suppliers.<\/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\/invoices-are-nothing\/#4_Nhan_dien_hoa_don_khong_qua_phan_tich_du_lieu_va_chi_so_rui_ro\" >4. Identifying fraudulent invoices through data analysis and risk indicators.<\/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\/invoices-are-nothing\/#Tom_lai-2\" >In short<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Doanh_nghiep_nen_xu_ly_the_nao_khi_phat_hien_hoa_don_khong\" >How should businesses handle the situation when they discover fraudulent invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Ra_soat_toan_bo_bo_chung_tu_lien_quan\" >1. Review all relevant documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#2_Phan_loai_ro_ban_chat_hoa_don_khong\" >2. Clearly classify the nature of fraudulent invoices.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Truong_hop_1_Khong_co_giao_dich_that\" >Case 1: No actual transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Truong_hop_2_Co_giao_dich_that_nhung_sai_ban_chat\" >Case 2: There was a real transaction, but it was incorrect in nature.<\/a><\/li><\/ul><\/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\/invoices-are-nothing\/#3_Xu_ly_theo_tung_tinh_huong_cu_the\" >3. Handling each situation individually.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Neu_co_giao_dich_that\" >If there is a real transaction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Neu_khong_co_giao_dich_that\" >If there are no actual transactions<\/a><\/li><\/ul><\/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\/invoices-are-nothing\/#4_Chu_dong_lam_viec_voi_co_quan_thue\" >4. Proactively work with the tax authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#5_Cung_co_quy_trinh_noi_bo_de_chan_tai_dien\" >5. Strengthen internal processes to prevent recurrence.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Cach_phong_tranh_hoa_don_khong_goc_nhin_CFO_%E2%80%93_kiem_toan_noi_bo\" >How to prevent fraudulent invoices (from the perspective of the CFO \u2013 internal auditor)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Thiet_lap_co_che_phe_duyet_3_tang\" >1. Establish a three-tiered approval mechanism.<\/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\/invoices-are-nothing\/#2_Bat_buoc_doi_soat_3_chieu_PO_%E2%80%93_GR_%E2%80%93_Invoice\" >2. Mandatory 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\/invoices-are-nothing\/#3_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\" >3. Verify the supplier before making a transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#4_Han_che_thanh_toan_tien_mat\" >4. Limit cash payments.<\/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\/invoices-are-nothing\/#5_Canh_bao_giao_dich_bat_thuong_theo_nguong\" >5. Alerts for unusual transactions based on thresholds.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#6_Luu_tru_chung_tu_day_du_%E2%80%93_san_sang_giai_trinh\" >6. Maintain complete documentation \u2013 ready for explanation.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Bizzi_ho_tro_doanh_nghiep_phong_tranh_hoa_don_khong_nhu_the_nao\" >How does Bizzi help businesses prevent fraudulent invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#1_Bizzi_IPA_3-way_matching_Chan_hoa_don_khong_ngay_tu_dau_vao\" >1. Bizzi IPA + 3-way matching: Block fraudulent invoices right from the start.<\/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\/invoices-are-nothing\/#2_Bizzi_Expense_Giam_nguyen_nhan_goc_cua_hoa_don_khong\" >2. Bizzi Expense: Reduce the root cause of fraudulent invoices.<\/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\/invoices-are-nothing\/#3_B-invoice_Kiem_soat_chat_hoa_don_dau_ra\" >3. B-invoice: Strict control over outgoing 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\/invoices-are-nothing\/#4_Bizzi_nhu_mot_%E2%80%9CAudit_Layer%E2%80%9D_cho_doanh_nghiep\" >4. Bizzi as an \u201cAudit Layer\u201d for businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Cau_hoi_nguoi_dung_thuong_tim_ve_hoa_don_khong\" >Frequently asked questions from users about fake invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/bizzi.vn\/en\/invoices-are-nothing\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_khong_la_gi\"><\/span><b>What is a fake invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">First, it&#039;s necessary to clarify the concept to avoid confusing fraudulent invoices with common errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_phap_ly\"><\/span><b>Legal concept<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Fake invoices<\/b><span style=\"font-weight: 400;\"> is an invoice <\/span><b>does not reflect actual economic transactions that occurred.<\/b><span style=\"font-weight: 400;\">In other words, the invoice is issued, but... <\/span><b>No goods or services are actually bought, sold, or supplied.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to current regulations, fraudulent invoices are classified as a category. <\/span><b>illegal invoice<\/b><span style=\"font-weight: 400;\">This constitutes a serious violation in tax and invoice management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_kinh_te\"><\/span><b>economic nature<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">From an accounting and auditing perspective, fictitious invoices violate accounting principles. <\/span><b>&quot;Substance over form&quot; (the essence is more important than the form)<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Even if the invoice has all the necessary forms, digital signatures, authentication codes, etc., if... <\/span><b>No real transactions<\/b><span style=\"font-weight: 400;\"> It would still be considered invalid.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-999979774 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-1024x576.jpg\" alt=\"What is a fake invoice? Buying and selling fake invoices.\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong-18x10.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Hoa-don-khong-la-gi-mua-ban-hoa-don-khong.jpg 1919w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_khong_khac_gi_hoa_don_sai_sot_va_hoa_don_gia\"><\/span><b>What is the difference between a blank invoice, an erroneous invoice, and a fake invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Here&#039;s how <\/span><b>Clearly distinguish between blank invoices, erroneous invoices, and fake invoices.<\/b><span style=\"font-weight: 400;\"> based on three core criteria commonly used by tax authorities, auditors, and inspectors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distinguishing between these three types of invoices correctly is very important because <\/span><b>The severity of the violation, the handling method, and the legal risks are completely different.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"1_Co_hay_khong_co_giao_dich_that\"><\/span><strong>1. Was there a real transaction?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices:<\/b> <b>There were no actual economic transactions.<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">There are no goods being delivered, no services being provided, or they only exist &quot;on paper&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect invoice: There was a real transaction.<\/b><span style=\"font-weight: 400;\">However, the invoice contains incorrect information (name, quantity, unit price, tax rate, date, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoice: No real transaction.<\/b><span style=\"font-weight: 400;\">, and the invoice <\/span><b>Not issued by the legitimate seller.<\/b><span style=\"font-weight: 400;\"> (Forgery of forms, digital signatures, tax codes, etc.).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The key point:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect invoice \u2192 <\/span><b>technical error<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fake and counterfeit invoices \u2192 <\/span><b>incorrect transaction<\/b><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"2_Muc_do_vi_pham\"><\/span><strong>2. Severity of the violation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect invoice<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 Level <\/span><b>mild to moderate<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 Often subject to administrative penalties if adjustments are not made within the deadline.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 Level <\/span><b>very serious<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 Considered tax fraud, which can lead to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Expenses excluded<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">VAT is not deductible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Back taxes and heavy fines.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Risk of criminal prosecution<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 <\/span><b>Most serious<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 Directly linked to the act of forging or illegally trading invoices.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2013 The risk of criminal activity is very high right from the start.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"3_Kha_nang_dieu_chinh_va_khac_phuc\"><\/span><span style=\"font-weight: 400;\">3. Ability to adjust and correct<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect invoices: Can be adjusted, replaced, or canceled.<\/b><span style=\"font-weight: 400;\"> in accordance with regulations<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">(Issue an adjustment\/replacement invoice and notify the tax authorities)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices: Cannot be &quot;corrected to be valid&quot;<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Since no actual transaction occurred, only the consequences can be addressed (submission of supplementary declaration, removal of expenses, dealing with the tax authorities).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fake invoices<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2013 <\/span><b>It had no legal validity from the start.<\/b><b><br \/>\n<\/b><b>\u2013 <\/b><span style=\"font-weight: 400;\">No modifications or legalization are permitted in any form.<\/span><\/li>\n<\/ul>\n<p><strong>Quick comparison table<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Fake invoices<\/b><\/td>\n<td><b>Incorrect invoice<\/b><\/td>\n<td><b>Fake invoices<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Actual transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Do not have<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Have<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Do not have<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Level of violation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Very serious<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mild to moderate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Very serious<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Adjustable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Almost none<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjustable\/Replaceable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax consequences<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expenses, VAT, and heavy penalties may be imposed.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjusting declarations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hold people accountable.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The key point: <\/span><b>A fictitious invoice is wrong from the start.<\/b><span style=\"font-weight: 400;\">That&#039;s not a technical error.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dang_hoa_don_khong_doanh_nghiep_thuong_gap\"><\/span><b>Common types of fraudulent invoices used by businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, during tax audits and inspections, <\/span><b>Fake invoices don&#039;t just exist in one form.<\/b><span style=\"font-weight: 400;\">Businesses can inadvertently or intentionally be involved with fraudulent invoices to varying degrees, from easily recognizable to highly sophisticated.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>5 most common types of fake invoices<\/b><span style=\"font-weight: 400;\"> which tax authorities often discover.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khong_hoan_toan_Khong_co_giao_nhan_khong_co_giao_dich_that\"><\/span><b>1. Completely fictitious: No delivery or receipt, no actual transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the form <\/span><b>Clearly fraudulent invoices represent the highest risk.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Characteristic:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No goods delivered, no actual service provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No contract, purchase order, acceptance certificate, or shipping documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments are merely a formality or lack real cash flow.<\/span><\/li>\n<\/ul>\n<p><b>Common purposes:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legitimizing expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase input VAT to qualify for tax deductions or refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Beautifying&quot; financial statements.<\/span><\/li>\n<\/ul>\n<p><b>Risk:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Almost certainly considered <\/span><b>using illegal invoices<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High risk of tax arrears and criminal prosecution if the value is large.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Khong_mot_phan_Co_giao_dich_nhung_khai_khong_gia_tri_hoac_so_luong\"><\/span><b>2. Partial misrepresentation: Transactions occurred but the value or quantity was falsely declared.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the form <\/span><b>It is dangerous because it can easily be mistaken for a legitimate transaction.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Common symptoms include:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There was delivery, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase the quantity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase the unit price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adding fictitious &quot;additional services&quot;<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An invoice value that is unusually high compared to market rates or transaction history.<\/span><\/li>\n<\/ul>\n<p><b>Purpose:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inflating costs to reduce corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase in deductible input VAT<\/span><\/li>\n<\/ul>\n<p><b>Risk:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When comparing the Purchase Order (PO), General Merchandise Store (GR), and Invoice, or checking market prices, the inflated amount will become apparent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The inflated value portion is still considered <\/span><b>fake invoices<\/b><span style=\"font-weight: 400;\">, even if the transaction was partially genuine.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Khong_theo_chuoi_Nhan_hoa_don_tu_doanh_nghiep_%E2%80%9Cma%E2%80%9D_qua_doanh_nghiep_trung_gian\"><\/span><b>3. Chain fraud: Receiving invoices from a &quot;phantom&quot; business through an intermediary business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the model <\/span><b>invoice trading chain<\/b><span style=\"font-weight: 400;\"> They are often discovered in major cases.<\/span><\/p>\n<p><b>Common structure:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Ghost&quot; businesses \u2192 issue invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intermediate businesses \u2192 legalization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The last business in the supply chain uses invoices to declare expenses and VAT.<\/span><\/li>\n<\/ul>\n<p><b>Identifying characteristics:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many related businesses include:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Common representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Shared address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Family relationship or interest<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue and VAT are generated through a circular process, but there is no actual capacity to act.<\/span><\/li>\n<\/ul>\n<p><b>Risk:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not only were they penalized for tax violations, but <\/span><b>There is a risk of it being considered an organized act.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easily subject to criminal provisions regarding the buying and selling of invoices.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Khong_noi_bo_Dieu_chuyen_doanh_thu_chi_phi_giua_cac_cong_ty_lien_ket\"><\/span><b>4. Internal control: Transferring revenue and expenses between affiliated companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This form commonly appears in <\/span><b>a group of businesses with multiple legal entities<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing internal invoices:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No real service<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or a purely formal service.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purpose of adjustment:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Profit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cash flow<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax obligations between companies<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Common examples:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company A paid &quot;management fees&quot; and &quot;consulting fees&quot; to Company B, but there was no documentation to prove the actual services provided.<\/span><\/li>\n<\/ul>\n<p><b>Risk:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easily mistaken for <\/span><b>disguised transfer pricing<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses were disallowed and the tax liability for the entire group was adjusted.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-999979413 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-5.jpg\" alt=\"What is a fake invoice?\" width=\"883\" height=\"552\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-5.jpg 883w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-5-300x188.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-5-768x480.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/chi-phi-xu-ly-hoa-don-la-gi-5-18x12.jpg 18w\" sizes=\"(max-width: 883px) 100vw, 883px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Khong_thoi_diem_Xuat_hoa_don_truoc_khi_co_giao_dich_that\"><\/span><b>5. Misrepresentation of timing: Issuing invoices before the actual transaction takes place.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the form <\/span><b>fictitious invoices based on the time period<\/b><span style=\"font-weight: 400;\">, which is often overlooked by businesses.<\/span><\/p>\n<p><b>Common purpose:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan disbursement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete the bidding documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Run revenue KPIs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beautifying short-term financial statements.<\/span><\/li>\n<\/ul>\n<p><b>Symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices issued in advance:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Before delivery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">When the service is not yet complete<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not suitable for:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Contract progress<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Acceptance report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Actual cash flow<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Risk:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even if a real transaction happens later, <\/span><b>An invoice issued at an incorrect time may still be considered as not reflecting the transaction at the time of declaration.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The risk is particularly high when tax authorities conduct periodic audits.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tom_lai\"><\/span><b>In short<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Common features of all forms <\/span><b>fake invoices<\/b><span style=\"font-weight: 400;\"> To be:<\/span><\/p>\n<p><b>The invoice does not accurately reflect the nature and timing of the actual economic transaction.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The sooner businesses identify this, the better. <\/span><b>I am at risk of encountering fraudulent invoices.<\/b><span style=\"font-weight: 400;\">The easier it is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactive adjustment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize tax risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid being categorized as a high-risk business in terms of invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dieu_chinh_hoa_don_khong\"><\/span><b>Legal basis for adjusting fraudulent invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Fraudulent invoices are not just a simple accounting or tax issue, but... <\/span><b>Illegal behavior is regulated by multiple layers of legal documents.<\/b><span style=\"font-weight: 400;\">From invoice management, administrative penalties, and tax collection to criminal liability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding each legal basis correctly helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the level of risk associated with the behavior.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Knowing whether you are facing administrative penalties or criminal charges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a suitable strategy for handling situations when fraudulent invoices are discovered or audited.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"1_Nghi_dinh_1232020ND-CP_%E2%80%93_Khung_phap_ly_ve_hoa_don_dien_tu\"><\/span><b>1. Decree 123\/2020\/ND-CP \u2013 Legal framework for electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP is a legal document. <\/span><b>foundational regulations<\/b><span style=\"font-weight: 400;\"> about:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set up<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Release<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage electronic invoices<\/span><\/li>\n<\/ul>\n<p><b>Regarding fraudulent invoices<\/b><span style=\"font-weight: 400;\">Decree 123 clearly states:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice must <\/span><b>Reflecting actual economic transactions that occur.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices issued at the wrong time, without a real transaction, or not reflecting the true nature of the transaction \u2192 <\/span><b>illegitimate<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In other words, if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no actual goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or, even if there are invoices, they don&#039;t accurately reflect the content, value, or timing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">That invoice <\/span><b>Does not meet the legal requirements under Decree 123<\/b><span style=\"font-weight: 400;\">This serves as the basis for the tax authorities to process the case further.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nghi_dinh_1252020ND-CP_%E2%80%93_Xu_phat_vi_pham_hanh_chinh_ve_hoa_don\"><\/span><b>2. Decree 125\/2020\/ND-CP \u2013 Penalties for administrative violations related to invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If Decree 123 determines <\/span><b>true - false<\/b><span style=\"font-weight: 400;\">Decree 125 is the regulating document. <\/span><b>What kind of penalty?<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding fraudulent invoices, Decree 125 regulates acts such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use of illegal invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices without actual transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using invoices to make false declarations and evade taxes.<\/span><\/li>\n<\/ul>\n<p><b>Consequences according to Decree 125:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines will be imposed for each specific offense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To tie:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cancel invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cost Type<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Input VAT type<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recover any illicit gains (if any).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In many cases, <\/span><b>The business was penalized under Decree 125 first.<\/b><span style=\"font-weight: 400;\">Subsequently, if more serious issues are detected, the case will be transferred for tax or criminal processing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Luat_Quan_ly_Thue_2019_%E2%80%93_Truy_thu_an_dinh_va_quan_ly_rui_ro\"><\/span><b>3. Tax Administration Law 2019 \u2013 Tax collection, assessment and risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The 2019 Tax Administration Law serves as the basis for:<\/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;\">Penalty for late payment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposing taxes when transactions do not reflect their true nature.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">With fictitious invoices, this law allows tax authorities to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The expense is invalid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You have the right to deduct VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine revenue, expenses, and taxes payable if the business:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The actual transaction could not be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Uncooperative in providing explanations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition, the 2019 Tax Administration Law also serves as the foundation for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax risk management system<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses with a history of using fraudulent invoices are classified as high-risk.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bo_luat_Hinh_su_2015_%E2%80%93_Khi_hoa_don_khong_vuot_nguong_hanh_chinh\"><\/span><b>4. Criminal Code 2015 \u2013 When fraudulent invoices exceed administrative limits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the behavior involves fraudulent invoices <\/span><b>serious enough<\/b><span style=\"font-weight: 400;\">Businesses and individuals may face criminal prosecution under the 2015 Penal Code.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_200_%E2%80%93_Toi_tron_thue\"><\/span><b>Article 200 \u2013 The crime of tax evasion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Applicable when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using fake invoices to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reduce the amount of tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Increase the amount of tax refunded.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount of tax evaded has reached the threshold for prosecution.<\/span><\/li>\n<\/ul>\n<p><b>The person being prosecuted:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals (accountants, directors, legal representatives)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commercial legal entity<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_203_%E2%80%93_Toi_in_phat_hanh_mua_ban_trai_phep_hoa_don\"><\/span><b>Article 203 \u2013 Crime of illegally printing, issuing, and trading invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Applicable in the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling fake invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Setting up &quot;ghost&quot; businesses to issue invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Participating in an organized invoice trading chain.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the terms and conditions. <\/span><b>most serious<\/b><span style=\"font-weight: 400;\"> Related to fraudulent invoices, often accompanied by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large fines<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imprisonment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suspension of legal entity operations<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tong_ket_goc_nhin_phap_ly\"><\/span><b>Summary of legal perspectives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A fictitious invoice is not subject to adjustment. <\/span><b>a single text<\/b><span style=\"font-weight: 400;\">, which is located within <\/span><b>multi-layered legal chain<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 123<\/b><span style=\"font-weight: 400;\">: determine whether the invoice is legitimate or not<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 125<\/b><span style=\"font-weight: 400;\">: administrative penalties related to invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Administration Law<\/b><span style=\"font-weight: 400;\">: recovery, assessment, risk management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Penal Code 2015<\/b><span style=\"font-weight: 400;\">: criminal prosecution for serious violations<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This explains why a fraudulent invoice, initially thought to be just a &quot;disallowed expense,&quot; can later lead to further complications. <\/span><b>Tax arrears, heavy fines, and even criminal liability.<\/b><span style=\"font-weight: 400;\"> if the business does not take timely control.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_khong_bi_phat_nhu_the_nao\"><\/span><b>What are the penalties for issuing fake invoices?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Fraudulent invoices don&#039;t just result in &quot;expenses being disallowed,&quot; as many businesses believe. In reality, <\/span><b>A fraudulent invoice can trigger a chain reaction of subsequent actions.<\/b><span style=\"font-weight: 400;\">From administrative penalties and tax recovery to criminal liability if the risk threshold is exceeded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The level of processing depends on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The nature of the act (unintentional or intentional)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice value and related tax amount<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Frequency of violations and level of organization<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"1_Xu_phat_hanh_chinh_theo_Nghi_dinh_1252020ND-CP\"><\/span><b>1. Administrative penalties according to Decree 125\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>first processing layer<\/b><span style=\"font-weight: 400;\">This is usually applied when the tax authorities discover a business is operating illegally. <\/span><b>using illegal invoices<\/b><span style=\"font-weight: 400;\"> but it does not yet constitute serious tax evasion.<\/span><\/p>\n<p><b>Punishable behavior:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using fake invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using invoices without actual transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices that misrepresent the nature of the transaction.<\/span><\/li>\n<\/ul>\n<p><b>Main form of punishment:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines will be imposed according to the regulations in Decree 125 (depending on the specific offense).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply remedial measures simultaneously.<\/span><\/li>\n<\/ul>\n<p><b>Mandatory corrective measures:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cancel fraudulent invoices<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recover all illicit gains.<\/b><span style=\"font-weight: 400;\"> arising from the use of fraudulent invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjust the relevant accounting records and declarations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">At this stage, many businesses mistakenly assume that &quot;paying the fine is the end of it,&quot; but in reality... <\/span><b>Administrative penalties are often the first step toward harsher tax enforcement.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Xu_phat_ve_thue_%E2%80%93_Truy_thu_va_phat_theo_Luat_Quan_ly_Thue\"><\/span><b>2. Tax Penalties \u2013 Collection of overdue taxes and penalties according to the Tax Administration Law<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When fraudulent invoices have been used to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the amount of tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the amount of tax deductible or refundable.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The business will move forward. <\/span><b>tax processing layer<\/b><span style=\"font-weight: 400;\">, with far greater financial consequences.<\/span><\/p>\n<p><b>Common forms of processing:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Falsely declaring taxes<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2192 Penalty <\/span><b>20% Underdeclared Tax Amount<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax evasion<\/b><span style=\"font-weight: 400;\"> (when there is an element of intent, concealment, or conspiracy)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 Penalty <\/span><b>1-3 times the amount of tax evaded<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input VAT is completely excluded.<\/b><span style=\"font-weight: 400;\"> related to fraudulent invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expenses disallowed during corporate income tax settlement.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to the fine, the business must also:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit <\/span><b>back taxes<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit <\/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;\">This is a period that causes many businesses to... <\/span><b>&quot;cash flow shock&quot;<\/b><span style=\"font-weight: 400;\">Because the total amount payable is often many times higher than the original invoice value.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xu_ly_hinh_su_theo_Bo_luat_Hinh_su_2015\"><\/span><b>3. Criminal prosecution under the 2015 Penal Code<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the practice of issuing fraudulent invoices exceeds administrative and tax thresholds, <\/span><b>The tax authorities have the right to transfer the case to the investigative agency.<\/b><span style=\"font-weight: 400;\"> for criminal prosecution.<\/span><\/p>\n<p><b>The person being prosecuted:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Individual<\/b><span style=\"font-weight: 400;\">Director, Chief Accountant, Legal Representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Commercial legal entity<\/b><span style=\"font-weight: 400;\">: the business itself uses or buys fake invoices<\/span><\/li>\n<\/ul>\n<p><b>Form of criminal prosecution:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large fines<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imprisonment for individuals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines and <\/span><b>suspend operations<\/b><span style=\"font-weight: 400;\"> for legal entities<\/span><\/li>\n<\/ul>\n<p><b>These &quot;triggers&quot; can easily lead to criminal charges:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large invoice value and amount of tax evaded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organized violations involving a chain of related businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Repeat multiple times<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Setting up a &quot;ghost&quot; business solely for the purpose of issuing invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">At this stage, the risk is no longer about fines, but about... <\/span><b>reputation, business practices, and personal responsibility<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_qua_dai_han_tu_hoa_don_khong_ma_doanh_nghiep_thuong_khong_luong_truoc\"><\/span><b>Long-term consequences of fraudulent invoices that businesses often don&#039;t anticipate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In addition to direct penalties, fraudulent invoices also leave behind other consequences. <\/span><b>long-term consequences<\/b><span style=\"font-weight: 400;\"> Many businesses only realize this when it&#039;s too late.<\/span><\/p>\n<ol>\n<li><b> VAT is not deductible \u2192 actual tax expense increases.<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses have to bear the entire input VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increases the real cost of goods and services.<\/span><\/li>\n<\/ul>\n<ol start=\"2\">\n<li><b> Expenses disallowed from corporate income tax lead to a sharp increase in tax payable.<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable profits increased suddenly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impact on financial planning and profit distribution.<\/span><\/li>\n<\/ul>\n<ol start=\"3\">\n<li><b> Cash flow shock<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax arrears, fines, and late payment penalties usually come at the same time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This can easily lead to short-term cash flow shortages.<\/span><\/li>\n<\/ul>\n<ol start=\"4\">\n<li><b> Ranked as a high-risk business in terms of invoices.<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the frequency of inspections and audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax refund applications are easily subject to pre-refund audit.<\/span><\/li>\n<\/ul>\n<ol start=\"5\">\n<li><b> The invoice issuance limit has been tightened.<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restrict or suspend the right to use electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This directly impacts sales and cash collection activities.<\/span><\/li>\n<\/ul>\n<ol start=\"6\">\n<li><b> Credit and partnership impacts<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The bank downgraded the credit rating.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partners are tightening payment terms and demanding higher guarantees.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Fake invoices <\/span><b>It&#039;s not just an accounting error.<\/b><span style=\"font-weight: 400;\">, which is <\/span><b>Comprehensive legal, financial, and operational risks<\/b><span style=\"font-weight: 400;\">A fraudulent invoice, if not detected and dealt with early, can bring a business to its knees. <\/span><b>Three levels of processing: administrative \u2192 tax \u2192 criminal<\/b><span style=\"font-weight: 400;\">, at a price far greater than the initial short-term benefits.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nhan_biet_hoa_don_khong_trong_thuc_te\"><\/span><b>How to identify fake invoices in practice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Fake invoices are rarely exposed on the surface. In most cases, they are only discovered when tax inspectors conduct a thorough check. <\/span><b>the entire transaction chain<\/b><span style=\"font-weight: 400;\">From contracts, deliveries, and payments to revenue, inventory, and cash flow data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, to identify fraudulent invoices early, businesses need to look at them. <\/span><b>simultaneously four layers of signals<\/b><span style=\"font-weight: 400;\"> Below, instead of just checking the form of the invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Nhan_dien_hoa_don_khong_qua_chung_tu_giao_dich\"><\/span><b>1. Identifying fraudulent invoices through transaction documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most important layer of identification, because <\/span><b>Fake invoices are always weak in proving the actual transaction.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common symptoms include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>There is no contract, purchase order, or sales agreement.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No prior contract was signed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or the contract is signed after the invoice date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The contract&#039;s content is vague and doesn&#039;t specify the quantity or value.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of handover and acceptance records.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is no evidence that the goods have been delivered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No service completion acceptance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The minutes exist, but they are merely a formality, lacking signatures and not dated correctly.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The payment document does not match the invoice.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The payment was for an incorrect amount compared to the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The transfer details are vague and make no mention of a contract or invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The money circulates through multiple intermediary accounts.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 The inspection revealed the following: <\/span><b>Just one link in the documentation chain needs to be broken.<\/b><span style=\"font-weight: 400;\">The invoice could easily be deemed fraudulent or illegal.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nhan_dien_hoa_don_khong_qua_noi_dung_tren_hoa_don\"><\/span><b>2. Identifying fraudulent invoices through their content.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Even if the invoice is in a valid format, <\/span><b>The content shown on the invoice can still &quot;reveal&quot; risks.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Signs that require special attention:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The description of the goods and services is too general.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Phrases such as: \u201cother services\u201d, \u201ctotal fees\u201d, \u201csupport costs\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The nature, volume, and scope of the work were not described.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unable to compare with the contract or actual circumstances.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unusual invoice value<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Significantly higher or lower than the industry average.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Does not match the company&#039;s previous sales history.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Many large bills with no clear economic justification.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The timing of invoicing was not in line with the schedule.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue invoices before delivery or completion of services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issuing invoices at the end of the period or year to &quot;cover expenses&quot;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">An invoice was issued, but the actual transaction took place many months later.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">With the tax authorities, <\/span><b>The timing of the invoice is illogical.<\/b><span style=\"font-weight: 400;\"> It is a very strong risk indicator, especially when combined with cash flow data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Nhan_dien_hoa_don_khong_qua_nha_cung_cap\"><\/span><b>3. Identifying fraudulent invoices through suppliers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In many cases, the issue <\/span><b>It is not the business that uses invoices.<\/b><span style=\"font-weight: 400;\">, which is located <\/span><b>The supplier issues the invoice.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common risk indicators from the supplier include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Newly established businesses with small capital but issuing large invoices.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Mismatch between financial capacity and invoiced revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of suitable warehouses, machinery, and personnel.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Constantly changing business addresses<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Relocating multiple times in a short period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The address is difficult to verify and is not actually operational.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Has a history of tax risks.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Previously received a warning on the tax risk management system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Included in the list of high-risk businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are signs of abandoning the address and ceasing operations, but invoices are still being issued.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In fact, <\/span><b>Many businesses are held liable simply for choosing the wrong supplier.<\/b><span style=\"font-weight: 400;\">, even though they did not intentionally try to cheat.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Nhan_dien_hoa_don_khong_qua_phan_tich_du_lieu_va_chi_so_rui_ro\"><\/span><b>4. Identifying fraudulent invoices through data analysis and risk indicators.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the identification layer that <\/span><b>Tax risk management system (TMS)<\/b><span style=\"font-weight: 400;\"> While tax authorities are increasingly using this information, businesses rarely conduct their own audits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common warning signs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abnormal K coefficient<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue from invoices is much higher than the ability to purchase and inventory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reflects the ability to issue invoices exceeding actual capacity.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The VAT\/revenue ratio is too low.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue increased, but the VAT payable was very small.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Output VAT is approximately equal to input VAT for several consecutive periods.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue increased sharply, but costs did not keep pace.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Revenue &quot;skyrocketed&quot; but there was no increase in labor, warehousing, or operating costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are no signs of corresponding expansion of actual operations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is it <\/span><b>the intersection of tax accounting, management accounting, and financial analysis.<\/b><span style=\"font-weight: 400;\">, where fraudulent invoices are often discovered late but are dealt with very severely.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tom_lai-2\"><\/span><b>In short<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Fake invoices <\/span><b>It is rare for there to be only a single symptom.<\/b><span style=\"font-weight: 400;\">The real risk arises when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Weak documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice content is ambiguous.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unreliable supplier<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the financial figures &quot;don&#039;t tell the same story.&quot;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The earlier a business detects a problem, the better. <\/span><b>Receive and check invoices.<\/b><span style=\"font-weight: 400;\">The lower the processing costs, the easier it is to control legal risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_xu_ly_the_nao_khi_phat_hien_hoa_don_khong\"><\/span><b>How should businesses handle the situation when they discover fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When you discover or suspect a bill is fraudulent, the most important thing is... <\/span><b>It&#039;s not about getting it over with.<\/b><span style=\"font-weight: 400;\">, which is processing <\/span><b>true to nature and at the right time.<\/b><span style=\"font-weight: 400;\">The way a business responds will determine the level of tax and legal risk it faces later on.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ra_soat_toan_bo_bo_chung_tu_lien_quan\"><\/span><b>1. Review all relevant documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The first thing a business needs to do is <\/span><b>Stop the additional accounting entries immediately.<\/b><span style=\"font-weight: 400;\"> and review all records of that transaction, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract, contract addendum (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover and Acceptance Record (GR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents (bank statements, payment orders)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emails, internal communications, and related business documents.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The goal of this step is to clearly identify: <\/span><b>Does the transaction actually exist?<\/b><span style=\"font-weight: 400;\">Or does it only exist on paper?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Phan_loai_ro_ban_chat_hoa_don_khong\"><\/span><b>2. Clearly classify the nature of fraudulent invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After the review, the business needs <\/span><b>accurate classification<\/b><span style=\"font-weight: 400;\"> Instead of a general approach, there are two completely different scenarios:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_1_Khong_co_giao_dich_that\"><\/span><b>Case 1: No actual transaction.<\/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;\">No goods, no services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No delivery or acceptance testing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No actual payment was made.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>a truly fraudulent invoice<\/b><span style=\"font-weight: 400;\">, highest risk.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_2_Co_giao_dich_that_nhung_sai_ban_chat\"><\/span><b>Case 2: There was a real transaction, but it was incorrect in nature.<\/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;\">There are actual goods\/services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inflated value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect invoice issuance time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect content, incorrect tax rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice does not accurately reflect the actual transaction.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This case <\/span><b>adjustable<\/b><span style=\"font-weight: 400;\">, if handled promptly and according to proper procedures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proper classification helps businesses. <\/span><b>to avoid being accused of tax evasion<\/b><span style=\"font-weight: 400;\">, especially during inspection periods.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xu_ly_theo_tung_tinh_huong_cu_the\"><\/span><b>3. Handling each situation individually.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Neu_co_giao_dich_that\"><\/span><b>If there is a real transaction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Work with the supplier to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue an adjustment or replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adjust the content to reflect its true nature.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perform:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adjustment declaration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adjust accounting and tax records accordingly.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Early and proactive adjustments are generally considered by tax authorities to be effective. <\/span><b>cooperation and goodwill<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Neu_khong_co_giao_dich_that\"><\/span><b>If there are no actual transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Work directly with the supplier:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Request for explanation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Request to recall\/cancel invoice<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perform:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Filing supplementary or amended tax returns<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Remove the expense and related VAT from the accounting records.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>You shouldn&#039;t wait until you&#039;re caught by inspectors.<\/b><span style=\"font-weight: 400;\">Because the risk of being judged as acting intentionally would be much higher then.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Chu_dong_lam_viec_voi_co_quan_thue\"><\/span><b>4. Proactively work with the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A common mistake is <\/span><b>Avoiding or delaying dealing with tax authorities.<\/b><span style=\"font-weight: 400;\"> once the fraudulent invoice was discovered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively submit supplementary information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early explanation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide transparent records.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">By proactively working with the tax authorities, businesses can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the level of penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid being charged with &quot;tax evasion&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the risk of transferring the case to criminal prosecution.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authorities highly appreciate it. <\/span><b>cooperative attitude and self-discovery\/self-adjustment<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Cung_co_quy_trinh_noi_bo_de_chan_tai_dien\"><\/span><b>5. Strengthen internal processes to prevent recurrence.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A fraudulent invoice has been processed. <\/span><b>That doesn&#039;t mean the risks are over.<\/b><span style=\"font-weight: 400;\">Businesses should view this as a signal to review their entire internal control system.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_phong_tranh_hoa_don_khong_goc_nhin_CFO_%E2%80%93_kiem_toan_noi_bo\"><\/span><b>How to prevent fraudulent invoices (from the perspective of the CFO \u2013 internal auditor)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From a management perspective, fictitious invoices <\/span><b>It&#039;s not my fault.<\/b><span style=\"font-weight: 400;\">, which is a consequence of <\/span><b>loose process<\/b><span style=\"font-weight: 400;\">Below are some systematic preventive measures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thiet_lap_co_che_phe_duyet_3_tang\"><\/span><b>1. Establish a three-tiered approval mechanism.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A transaction should only be recorded when it has gone through all the necessary steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Major<\/b><span style=\"font-weight: 400;\">: Confirmation that there is a need, that the need has actually arisen.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accountant<\/b><span style=\"font-weight: 400;\">Checking documents and invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Internal Control\/CFO<\/b><span style=\"font-weight: 400;\">risk assessment, reasonableness<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Separating roles helps reduce the risk of one person doing everything.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Bat_buoc_doi_soat_3_chieu_PO_%E2%80%93_GR_%E2%80%93_Invoice\"><\/span><b>2. Mandatory three-way reconciliation (PO \u2013 GR \u2013 Invoice)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the core principle for blocking fraudulent invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a Purchase Order (PO) proves the intention to buy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having GR \u2192 proof of delivery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice available \u2192 tax document<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Lack <\/span><b>any one element<\/b><span style=\"font-weight: 400;\">The transaction should not be accounted for.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\"><\/span><b>3. Verify the supplier before making a transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before signing a contract or making a payment:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up tax identification number<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check operating status<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check if the registered occupation is suitable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review transaction history<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many of the risks associated with fraudulent invoices stem from <\/span><b>Choosing the wrong supplier<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Han_che_thanh_toan_tien_mat\"><\/span><b>4. Limit cash payments.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Cash payment:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is difficult to prove cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easily suspected of legitimizing expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Recommendation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank transfer is preferred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment details must be clear and strictly adhere to the contract\/invoice.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Canh_bao_giao_dich_bat_thuong_theo_nguong\"><\/span><b>5. Alerts for unusual transactions based on thresholds.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses should establish the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction value threshold needs to be strictly controlled.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Industry-specific thresholds and &quot;sensitive&quot; expense categories.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Advise<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Advertisement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Comprehensive services<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Transactions exceeding the threshold need to be carefully reviewed before being recorded.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Luu_tru_chung_tu_day_du_%E2%80%93_san_sang_giai_trinh\"><\/span><b>6. Maintain complete documentation \u2013 ready for explanation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ultimately, no matter how good the process is, businesses still need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain complete and systematic records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easy to access during inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proven <\/span><b>substance over form<\/b><span style=\"font-weight: 400;\"> \u2013 the nature of the transaction<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the &quot;last line of defense&quot; when dealing with tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bizzi_ho_tro_doanh_nghiep_phong_tranh_hoa_don_khong_nhu_the_nao\"><\/span><b>How does Bizzi help businesses prevent fraudulent invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, very few businesses <\/span><b>intentionally<\/b><span style=\"font-weight: 400;\"> Using fictitious invoices from the start. Much of the risk arises from manual processes, lack of reconciliation, and the failure to detect loopholes until tax authorities intervene. This is where control platforms like <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> act as a <\/span><b>active defense<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Bizzi_IPA_3-way_matching_Chan_hoa_don_khong_ngay_tu_dau_vao\"><\/span><b>1. Bizzi IPA + 3-way matching: Block fraudulent invoices right from the start.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With Bizzi IPA (Invoice Processing Automation), businesses no longer need accountants to manually review each invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatically read, check, and compare input invoices.<\/b><span style=\"font-weight: 400;\"> Using RPA + AI.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3D verification<\/b><span style=\"font-weight: 400;\">: Invoice \u2013 Purchase Order (PO) \u2013 Receipt\/Acceptance Record (GR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Early warning system for suspected fraudulent invoices.<\/b><span style=\"font-weight: 400;\">, like:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is an invoice but no purchase order (PO).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The quantity and value on the invoice do not match GR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">An invoice was issued, but there is no proof of delivery.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Check the supplier&#039;s tax identification number and operational status.<\/b><span style=\"font-weight: 400;\"> This is done directly through the tax system, helping to avoid transactions with risky businesses or &quot;phantom businesses&quot;.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The key point is: invoices lacking the substance of the transaction will <\/span><b>flagged right from the start.<\/b><span style=\"font-weight: 400;\">, before it can be included in expenses or tax returns.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Bizzi_Expense_Giam_nguyen_nhan_goc_cua_hoa_don_khong\"><\/span><b>2. Bizzi Expense: Reduce the root cause of fraudulent invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the most common causes of fraudulent invoices is: <\/span><b>The expenses were actually incurred but lacked valid supporting documents.<\/b><span style=\"font-weight: 400;\">This leads to the need to &quot;buy invoices to legitimize the transaction.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Expense solves this problem from the root:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost control by <\/span><b>true nature of the transaction<\/b><span style=\"font-weight: 400;\">Right from the moment the expenditure request was made.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link costs to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Intended use<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Departments and projects<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Actual documents<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish <\/span><b>Clear expenditure approval flow<\/b><span style=\"font-weight: 400;\">, limit expenses outside of the established procedures.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When costs are controlled transparently, <\/span><b>The incentive to use fake invoices has been almost completely eliminated.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_B-invoice_Kiem_soat_chat_hoa_don_dau_ra\"><\/span><b>3. B-invoice: Strict control over outgoing invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Fake invoices don&#039;t just come from input invoices. Many risks arise from... <\/span><b>Output invoices are issued when no actual transaction has taken place.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With Bizzi B-invoice:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses can only <\/span><b>Issue invoices when valid transaction data is available.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices are:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Released in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is a verification code from the tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Synchronize with accounting\/ERP<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice status (issued \u2013 adjusted \u2013 canceled) is managed throughout, reducing the risk of incorrect timing or issuing invoices to meet KPIs.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bizzi_nhu_mot_%E2%80%9CAudit_Layer%E2%80%9D_cho_doanh_nghiep\"><\/span><b>4. Bizzi as an \u201cAudit Layer\u201d for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Instead of each department storing documents in a separate location, Bizzi acts as a central hub. <\/span><b>Digitalized internal audit class<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus completely:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">PO<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">GR<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reconciliation history<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quick access 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;\">Project<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Accounting period<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help businesses <\/span><b>always ready to provide explanations<\/b><span style=\"font-weight: 400;\"> When the tax authorities conduct an audit, instead of &quot;rushing through paperwork&quot; under pressure.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_nguoi_dung_thuong_tim_ve_hoa_don_khong\"><\/span><b>Frequently asked questions from users about fake invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Can VAT be deducted from fictitious invoices?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">No. Input VAT from fictitious invoices will be disallowed and collected if it has already been deducted.<\/span><\/p>\n<p><b>What is the difference between a blank invoice and a fake invoice?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A fictitious invoice may be a genuine invoice in form but without a real transaction; a counterfeit invoice is an invoice that is illegal from the moment it is issued.<\/span><\/p>\n<p><b>What is the penalty for issuing a fake invoice?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Depending on the severity, penalties may include administrative fines, tax arrears, penalties of 1-3 times the amount of tax evaded, and even criminal prosecution in serious cases.<\/span><\/p>\n<p><b>What should you do if you accidentally used a fake invoice?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">It is necessary to review, classify, and supplement tax declarations early, and proactively work with tax authorities to reduce the risk of being considered for tax evasion.<\/span><\/p>\n<p><b>How to check if an invoice is legitimate?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">The following need to be verified: existence on the tax portal, supplier status, delivery and payment documents, and the nature of the transaction.<\/span><\/p>\n<p><b>Is there any software that can automatically identify fraudulent invoices?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Platforms like Bizzi support automated reconciliation, alerts, and invoice control through standardized processes, reducing reliance on manual checks.<\/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><span style=\"font-weight: 400;\">Understand correctly <\/span><b>What is a fake invoice?<\/b><span style=\"font-weight: 400;\"> This not only helps businesses avoid tax violations, but also serves as a foundation for development. <\/span><b>a robust and sustainable internal control system<\/b><span style=\"font-weight: 400;\">In the context of tax administration increasingly relying on data, risk indicators, and automated reconciliation, preventing fraudulent invoices is crucial. <\/span><b>from early morning<\/b><span style=\"font-weight: 400;\"> It is always much cheaper than the cost of dealing with the consequences.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses cannot rely on luck; they need to... <\/span><b>appropriate process + tools<\/b><span style=\"font-weight: 400;\"> To ensure that each invoice accurately reflects the nature of the transaction from the outset.<\/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>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch, h\u00f3a \u0111\u01a1n&#8230;<\/p>","protected":false},"author":37,"featured_media":999979773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999979772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979772","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=999979772"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979772\/revisions"}],"predecessor-version":[{"id":999979860,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979772\/revisions\/999979860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979773"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}