{"id":999979778,"date":"2026-01-15T14:18:14","date_gmt":"2026-01-15T07:18:14","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979778"},"modified":"2026-01-21T14:16:09","modified_gmt":"2026-01-21T07:16:09","slug":"what-are-the-risk-indicators-for-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/","title":{"rendered":"What are the signs of invoice risk? How to identify high-risk businesses in terms of taxation according to the new 2026 regulations."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In recent years, the Vietnamese tax authorities have shifted significantly from manual inspections to <\/span><b>Risk management based on electronic invoice data.<\/b><span style=\"font-weight: 400;\">This means that: <\/span><b>Businesses are no longer able to &quot;fix mistakes as they happen.&quot;<\/b><span style=\"font-weight: 400;\">which must be proactively identified and controlled. <\/span><b>invoice risk indicators<\/b><span style=\"font-weight: 400;\"> from the beginning<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Even just one risky invoice can cause a business to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bag <\/span><b>type of cost<\/b><span style=\"font-weight: 400;\">VAT is not deductible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bag <\/span><b>Tax collection, penalties, and tax assessment.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bag <\/span><b>classified as high risk<\/b><span style=\"font-weight: 400;\">This entails pre-completion inspections and special monitoring.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This article will help you <\/span><b>Understanding what constitutes a risky invoice and how tax authorities identify high-risk businesses.<\/b><span style=\"font-weight: 400;\">, and most importantly: <\/span><b>What should businesses do to take early preventive measures under the legal framework applicable from 2026?<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>A completely redesigned, coherent, and &quot;professional blog-style&quot; version.<\/b><span style=\"font-weight: 400;\"> give <\/span><b>Part I<\/b><span style=\"font-weight: 400;\">While retaining the original meaning, it enhances the analytical depth, helping the reader. <\/span><b>Understand \u2013 grasp \u2013 perceive the risks as real.<\/b><span style=\"font-weight: 400;\">Suitable for core SEO articles.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#I_Vi_sao_doanh_nghiep_phai_nhan_dien_som_cac_dau_hieu_rui_ro_hoa_don\" >I. Why should businesses identify early signs of invoice risk?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Hoa_don_rui_ro_la_gi\" >What is a risk invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Dieu_gi_xay_ra_neu_doanh_nghiep_van_su_dung_hoa_don_rui_ro\" >What happens if the business continues to use risky invoices?<\/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\/what-are-the-risk-indicators-for-invoices\/#Vi_sao_rui_ro_hoa_don_ngay_cang_nghiem_trong\" >Why are invoice risks becoming increasingly serious?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Insight_ngam_tu_thuc_te_doanh_nghiep\" >Subtle insights from business reality<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#II_25_dau_hieu_doanh_nghiep_rui_ro_ve_hoa_don_va_hoan_thue_GTGT\" >II. 25 signs of businesses at risk regarding invoices and VAT refunds<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#1_Rui_ro_lien_quan_den_thay_doi_cau_truc_va_hoat_dong_doanh_nghiep\" >1. Risks associated with changes in business structure and operations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#2_Rui_ro_ve_doanh_thu_tai_chinh_va_nghia_vu_thue\" >2. Risks related to revenue, finances, and tax obligations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#3_Rui_ro_trong_viec_su_dung_va_quan_ly_hoa_don\" >3. Risks in using and managing invoices<\/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\/what-are-the-risk-indicators-for-invoices\/#Cac_dau_hieu_thuong_gap\" >Common symptoms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#4_Rui_ro_do_tai_san_va_nguon_luc_khong_tuong_xung\" >4. Risks due to mismatch between assets and resources<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Cac_dau_hieu_canh_bao\" >Warning signs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#5_Hang_hoa_dich_vu_tren_hoa_don_khong_phu_hop\" >5. Goods and services listed on the invoice do not match.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#III_5_tieu_chi_khien_nguoi_nop_thue_bi_xep_vao_dien_%E2%80%9Crui_ro_cao%E2%80%9D\" >III. 5 criteria that classify taxpayers as &quot;high risk&quot;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Bang_tong_hop_5_tieu_chi_rui_ro_cao_theo_Thong_tu_322025TT-BTC\" >Summary of 5 high-risk criteria according to Circular 32\/2025\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#IV_Rui_ro_noi_bo_trong_doanh_nghiep_thuong_bi_bo_qua\" >IV. Internal risks within businesses are often overlooked.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#1_Sai_thong_tin_bat_buoc_tren_hoa_don\" >1. Incorrect required information on the invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#2_Sai_thoi_diem_lap_hoa_don\" >2. Incorrect invoice issuance time.<\/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\/what-are-the-risk-indicators-for-invoices\/#3_Rui_ro_tu_hoa_don_dau_vao\" >3. Risks from input invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#4_Loi_ke_khai_va_luu_tru_chung_tu\" >4. Errors in document declaration and storage.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#V_Hoa_don_rui_ro_anh_huong_the_nao_den_nghia_vu_thue_cua_doanh_nghiep\" >V. How do risk invoices affect a company&#039;s tax obligations?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#1_Khong_duoc_khau_tru_thue_GTGT_dau_vao\" >1. Input VAT is not deductible.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#2_Bi_loai_chi_phi_khi_quyet_toan_thue_TNDN\" >2. Expenses disallowed during corporate income tax settlement.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#3_Bi_truy_thu_xu_phat_va_an_dinh_thue\" >3. Subject to tax recovery, penalties, and tax assessment.<\/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\/what-are-the-risk-indicators-for-invoices\/#4_Ho_so_hoan_thue_bi_chuyen_sang_dien_%E2%80%9Ckiem_tra_truoc_hoan%E2%80%9D\" >4. The tax refund application has been moved to the &quot;pre-refund verification&quot; category.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#5_Khung_phap_ly_dang_duoc_ap_dung\" >5. The applicable legal framework<\/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\/what-are-the-risk-indicators-for-invoices\/#VI_Quy_trinh_6_buoc_ra_soat_hoa_don_dau_vao_de_phat_hien_rui_ro_som\" >VI. The 6-step process for reviewing input invoices to detect risks early.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Buoc_1_Kiem_tra_thong_tin_nguoi_mua_%E2%80%93_nguoi_ban\" >Step 1. Verify buyer and seller information.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Buoc_2_Kiem_tra_trang_thai_hoat_dong_cua_nha_cung_cap\" >Step 2. Check the provider&#039;s operational status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Buoc_3_Kiem_tra_hoa_don_co_ton_tai_tren_he_thong_thue\" >Step 3. Verify that the invoice exists in the tax system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Buoc_4_Kiem_tra_nganh_nghe_kinh_doanh_cua_nha_cung_cap\" >Step 4. Check the supplier&#039;s business activities.<\/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\/what-are-the-risk-indicators-for-invoices\/#Buoc_5_So_khop_du_lieu_PDF_%E2%80%93_XML\" >Step 5. Match PDF and XML data.<\/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\/what-are-the-risk-indicators-for-invoices\/#Buoc_6_Kiem_tra_trang_thai_hoa_don\" >Step 6. Check the invoice status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Kiem_tra_nang_cao_khuyen_nghi\" >Advanced test (recommended)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#VII_Bien_phap_nang_cao_phong_ngua_rui_ro_hoa_don_cho_doanh_nghiep\" >VII. Measures to improve invoice risk prevention for businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#1_Tra_cuu_dinh_ky_tren_cong_hoa_don_dien_tu\" >1. Regularly check the electronic invoice portal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#2_Chuan_hoa_bo_ho_so_chung_minh_giao_dich\" >2. Standardize the documentation proving the transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#3_Xay_dung_checklist_noi_bo_%E2%80%9C12_dau_hieu_hoa_don_rui_ro%E2%80%9D\" >3. Develop an internal checklist of &quot;12 signs of risky invoices&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#4_Xay_whitelist_blacklist_nha_cung_cap\" >4. Create a supplier whitelist\/blacklist.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#5_Rang_buoc_trach_nhiem_hoa_don_trong_hop_dong\" >5. Invoicing liability in contracts.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#VIII_Bizzi_giup_nhan_dien_va_kiem_soat_dau_hieu_rui_ro_hoa_don_tu_dong_nhu_the_nao\" >VIII. How does Bizzi help identify and control risk indicators in automated invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#1_Tu_dong_tai_doc_va_doi_soat_hoa_don_dau_vao\" >1. Automatically download, read, and reconcile input invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#2_Doi_soat_3_chieu_Hoa_don_%E2%80%93_PO_%E2%80%93_GR\" >2. Three-way reconciliation: Invoice \u2013 Purchase Order \u2013 Retail Price<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#3_Xac_minh_MST_va_trang_thai_hoat_dong_nha_cung_cap\" >3. Verify the tax identification number (MST) and the supplier&#039;s operational status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#4_Gan_co_hoa_don_va_nha_cung_cap_rui_ro\" >4. Flag risky invoices and suppliers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#5_Luu_tru_hoa_don_va_ho_so_toi_thieu_10_nam\" >5. Retain invoices and records for a minimum of 10 years.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#6_Dong_bo_voi_ERP_va_phan_mem_ke_toan\" >6. Synchronize with ERP and accounting software<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Cau_hoi_thuong_gap_ve_dau_hieu_rui_ro_hoa_don\" >Frequently Asked Questions about Invoice Risk Indicators<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Lam_sao_nhan_biet_nhanh_hoa_don_rui_ro\" >How can you quickly identify a risky invoice?<\/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\/what-are-the-risk-indicators-for-invoices\/#Nhan_hoa_don_tu_doanh_nghiep_sau_do_bi_%E2%80%9Cbo_dia_chi%E2%80%9D_thi_xu_ly_the_nao\" >What should you do if you receive an invoice from a business that has been &quot;abandoned&quot; by the sender?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Hoa_don_khong_tra_duoc_tren_cong_thue_co_phai_hoa_don_gia_khong\" >If an invoice cannot be verified on the tax portal, is it a fake invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Co_duoc_tam_hach_toan_hoa_don_rui_ro_khong\" >Is it permissible to temporarily account for invoices related to risks?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Mot_hoa_don_rui_ro_co_khien_ho_so_hoan_thue_bi_kiem_tra_truoc_hoan_khong\" >Can a risky invoice cause a pre-refund audit of a tax refund application?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Co_phan_mem_nao_tu_dong_canh_bao_dau_hieu_rui_ro_hoa_don_khong\" >Is there any software that automatically alerts you to potential risks associated with invoices?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/what-are-the-risk-indicators-for-invoices\/#Ket_luan_Nhan_dien_som_dau_hieu_rui_ro_hoa_don_la_dieu_kien_song_con_trong_quan_ly_thue_2026\" >Conclusion: Early identification of invoice risk indicators is crucial for tax management in 2026.<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"I_Vi_sao_doanh_nghiep_phai_nhan_dien_som_cac_dau_hieu_rui_ro_hoa_don\"><\/span><b>I. Why should businesses identify early signs of invoice risk?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before going into each <\/span><b>invoice risk indicators<\/b><span style=\"font-weight: 400;\"> Specifically, businesses need to understand this clearly. <\/span><b>The nature of the concept of &quot;risk invoice&quot;<\/b><span style=\"font-weight: 400;\"> And here&#039;s why this is becoming one of the critical issues in current tax administration.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_la_gi\"><\/span><b>What is a risk invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In tax administration practice, <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-rui-ro-la-gi\/\"><b>risk invoice<\/b><\/a><span style=\"font-weight: 400;\"> These aren&#039;t just invoices with &quot;technical errors,&quot; but invoices that... <\/span><b>It is highly likely that the legal requirements for tax approval will not be met.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, a risky invoice is an invoice that has the potential to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Illegitimate<\/b><span style=\"font-weight: 400;\"> (Issued by ineligible businesses, businesses that have abandoned their address, or have ceased operations...)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invalid<\/b><span style=\"font-weight: 400;\"> (Incorrect required information, incorrect timing, incorrect nature of the transaction)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Not eligible<\/b><span style=\"font-weight: 400;\"> to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Input VAT deduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Included in deductible expenses when determining corporate income tax.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The important point to note is: <\/span><b>An invoice may look &quot;good on the outside&quot; but if the nature of the transaction is problematic, it will still be classified as a risky invoice.<\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_gi_xay_ra_neu_doanh_nghiep_van_su_dung_hoa_don_rui_ro\"><\/span><b>What happens if the business continues to use risky invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the current context of tax risk management, the use of risky invoices almost certainly leads to the following consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expenses were exposed.<\/b><span style=\"font-weight: 400;\"> when settling corporate income tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input VAT is not deductible.<\/b><span style=\"font-weight: 400;\">, even though it had been declared previously<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Subject to tax arrears collection and administrative penalties.<\/b><span style=\"font-weight: 400;\">, even <\/span><b>tax assessment<\/b><span style=\"font-weight: 400;\"> if the transaction cannot be proven to be genuine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The tax refund application has been moved to the &quot;pre-refund verification&quot; stage.<\/b><span style=\"font-weight: 400;\">This prolongs the completion time and seriously impacts cash flow.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even more worrying, just one <\/span><b>a small number of risky invoices<\/b><span style=\"font-weight: 400;\">Businesses can also be affected. <\/span><b>classified as a high-risk taxpayer.<\/b><span style=\"font-weight: 400;\">This led to a significant increase in the frequency of inspections in subsequent periods.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979762 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro.jpg\" alt=\"What is a risk invoice?\" width=\"850\" height=\"584\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro.jpg 850w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-300x206.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-768x528.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Nguyen-tac-chung-khi-xu-ly-va-hach-toan-hoa-don-bi-loai-hoa-don-rui-ro-18x12.jpg 18w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_rui_ro_hoa_don_ngay_cang_nghiem_trong\"><\/span><b>Why are invoice risks becoming increasingly serious?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The core reason lies in the role of invoices in the tax system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The invoice is <\/span><b>original basis<\/b><span style=\"font-weight: 400;\"> For the tax authorities to record and verify:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expense<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input and output VAT<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When <\/span><b>a problematic invoice<\/b><span style=\"font-weight: 400;\">The consequences extend beyond accounting practices, spreading to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial report<\/b><span style=\"font-weight: 400;\"> (Incorrect costs, incorrect profits)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax obligations<\/b><span style=\"font-weight: 400;\"> (VAT, Corporate Income Tax)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cash flow<\/b><span style=\"font-weight: 400;\"> (Tax arrears collected, tax refund suspended)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Enterprise risk ranking<\/b><span style=\"font-weight: 400;\"> on the tax authority&#039;s risk management system (TMS)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During the period <\/span><b>tighten <a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi-phan-loai-va-huong-dan-chi-tiet-ve-phat-hanh-va-su-dung-hoa-don-dien-tu\/\">Electronic invoice<\/a>, applying big data risk management<\/b><span style=\"font-weight: 400;\">The tax authorities no longer evaluate each individual invoice, but look at them. <\/span><b>The entire history of a business&#039;s invoice usage over time.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Insight_ngam_tu_thuc_te_doanh_nghiep\"><\/span><b>Subtle insights from business reality<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Practical implementation in many businesses shows that:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What accountants fear most.<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Receiving risky invoices without knowing it, only to be asked for explanations and have payments rejected en masse during inspections and audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What CFOs fear most.<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Tax refund applications are held up for months, even years, simply because... <\/span><b>A few invoices are &quot;at risk&quot; in the entire file.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">That is why, <\/span><b>Identify early signs of invoice risk.<\/b><span style=\"font-weight: 400;\"> It is no longer an &quot;advanced&quot; skill, but has become... <\/span><b>mandatory requirement<\/b><span style=\"font-weight: 400;\"> For businesses, if they wish:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost protection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protecting cash flow<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And avoid being classified as a high-risk taxpayer.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"II_25_dau_hieu_doanh_nghiep_rui_ro_ve_hoa_don_va_hoan_thue_GTGT\"><\/span><b>II. 25 signs <a href=\"https:\/\/bizzi.vn\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don\/\">risky businesses<\/a> Regarding invoices and VAT refunds<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><b>invoice risk indicators<\/b><span style=\"font-weight: 400;\"> This is not subjective speculation, but is based on <\/span><b>Official summary from the General Department of Taxation<\/b><span style=\"font-weight: 400;\"> in <\/span><b>Official Document 1873\/TCT-TTKT<\/b><span style=\"font-weight: 400;\">This document lists... <\/span><b>25 signs<\/b><span style=\"font-weight: 400;\"> Used to screen businesses with high risk regarding invoices and VAT refunds.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key point is: These signs <\/span><b>targeting the nature of the transaction<\/b><span style=\"font-weight: 400;\">, not just a formal error on the invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is possible to group 25 signs together. <\/span><b>5 major risk groups<\/b><span style=\"font-weight: 400;\"> hereafter.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Rui_ro_lien_quan_den_thay_doi_cau_truc_va_hoat_dong_doanh_nghiep\"><\/span><strong>1. Risks associated with changes in business structure and operations.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This group reflects the <\/span><b>unusual changes in legal, organizational, and personnel matters.<\/b><span style=\"font-weight: 400;\">This often appears in businesses that show signs of &quot;setting up a legal entity shell&quot;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common signs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Change <\/span><b>legal representative two or more times in 12 months<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>Temporarily suspended \u2013 operations resume.<\/b><span style=\"font-weight: 400;\"> several times a year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>Newly established but has already generated significant revenue.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relocating the company headquarters multiple times within 1\u20132 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Head office address <\/span><b>Difficult to define, does not exist in reality.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many businesses in the chain have: A representative who is <\/span><b>spouse, siblings<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The current director or business owner was formerly the company&#039;s representative:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Abandon the business location.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Taxes still owed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Forced to pay the bill<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the signs that indicate <\/span><b>structural risk<\/b><span style=\"font-weight: 400;\">, often associated with businesses that exist only for the sake of <\/span><b>invoice<\/b><span style=\"font-weight: 400;\">, which does not serve actual business operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Rui_ro_ve_doanh_thu_tai_chinh_va_nghia_vu_thue\"><\/span><strong>2. Risks related to revenue, finances, and tax obligations.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This group focuses on the <\/span><b>non-wave data<\/b><span style=\"font-weight: 400;\"> The discrepancy between revenue, VAT, and tax payable is something that a tax risk management system (TMS) can detect very quickly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typical signs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue increased dramatically, but the VAT payable was very low.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax\/Revenue Ratio &lt; 1%<\/b><span style=\"font-weight: 400;\"> over many periods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High revenue (e.g., &gt; 10 billion VND\/year) but very low total tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Output VAT <\/span><b>approximately input VAT<\/b><span style=\"font-weight: 400;\"> for many consecutive periods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Frequent negative VAT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multiple transactions occurred:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Money is deposited and withdrawn within the same day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cash flow does not reflect business operations.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Perspective on tax refunds: <\/b><span style=\"font-weight: 400;\">Tax refund applications with these signs are almost certainly rejected. <\/span><b>Switch to pre-completion check<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Rui_ro_trong_viec_su_dung_va_quan_ly_hoa_don\"><\/span><strong>3. Risks in using and managing invoices<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Business approach <\/span><b>Issuing, adjusting, and managing invoices<\/b><span style=\"font-weight: 400;\"> It is also a major source of risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dau_hieu_thuong_gap\"><\/span><b>Common symptoms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use <\/span><b>a very large number of invoices<\/b><span style=\"font-weight: 400;\"> in a short period of time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The rate of cancelled and adjusted invoices is high (\u224820% invoice numbers).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issued the invoice, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Failure to notify the public of release on time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Delayed reporting of invoice usage status.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing invoices for natural resources and minerals:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">But <\/span><b>no mining license<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Model:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>1 Tax Identification Number (MST) \u2013 multiple invoices distributed across provinces.<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Rui_ro_do_tai_san_va_nguon_luc_khong_tuong_xung\"><\/span><strong>4. Risks due to mismatch between assets and resources<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When revenue is very high but <\/span><b>Their practical skills are almost non-existent.<\/b><span style=\"font-weight: 400;\">This is a very strong risk signal.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dau_hieu_canh_bao\"><\/span><span style=\"font-weight: 400;\">Warning signs<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High revenue, but:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No warehouse<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No warehouse rental documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Almost <\/span><b>no fixed assets<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The workforce is too small compared to the scale of revenue and industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no machines or means of transport suitable for exporting goods.<\/span><\/li>\n<\/ul>\n<p><b>Typical case:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">A transportation company issued invoices worth hundreds of billions, but... <\/span><b>None of the vehicles are registered under the company&#039;s name.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Hang_hoa_dich_vu_tren_hoa_don_khong_phu_hop\"><\/span><strong>5. Goods and services listed on the invoice do not match.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When <\/span><b>The registered business activity, geographical location, and invoice content do not match.<\/b><span style=\"font-weight: 400;\">The risks are increasing very rapidly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common signs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods sold are not suitable for the conditions of the province, region, and infrastructure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase raw material A but sell an unrelated service B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Constantly changing majors<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus on sensitive cost groups:<\/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;\">Transport<\/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;\">Below is <\/span><b>Full deployment version \u2013 professional blog standard<\/b><span style=\"font-weight: 400;\"> give <\/span><b>Part III and Part IV<\/b><span style=\"font-weight: 400;\">, with additions <\/span><b>introductory paragraph after each heading<\/b><span style=\"font-weight: 400;\">, explain clearly <\/span><b>the significance of risk management<\/b><span style=\"font-weight: 400;\"> and <\/span><b>practical consequences<\/b><span style=\"font-weight: 400;\"> The goal is for readers (accountants, CFOs, business owners) to understand the seriousness of the situation, not just to read for information.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999979780 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-Cach-nhan-dien-doanh-nghiep-rui-ro-cao-ve-thue-theo-quy-dinh-moi-2026.png\" alt=\"Invoice risk indicators \" width=\"816\" height=\"527\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-Cach-nhan-dien-doanh-nghiep-rui-ro-cao-ve-thue-theo-quy-dinh-moi-2026.png 816w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-Cach-nhan-dien-doanh-nghiep-rui-ro-cao-ve-thue-theo-quy-dinh-moi-2026-300x194.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-Cach-nhan-dien-doanh-nghiep-rui-ro-cao-ve-thue-theo-quy-dinh-moi-2026-768x496.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-Cach-nhan-dien-doanh-nghiep-rui-ro-cao-ve-thue-theo-quy-dinh-moi-2026-18x12.png 18w\" sizes=\"(max-width: 816px) 100vw, 816px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"III_5_tieu_chi_khien_nguoi_nop_thue_bi_xep_vao_dien_%E2%80%9Crui_ro_cao%E2%80%9D\"><\/span><b>III. 5 criteria that classify taxpayers as &quot;high risk&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all businesses with erroneous invoices are classified as &quot;high risk&quot;. However, according to <\/span><b>Circular 32\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">, if the taxpayer <\/span><b>fall into one of the core criteria below<\/b><span style=\"font-weight: 400;\">The tax authorities may apply <\/span><b>special monitoring mechanism<\/b><span style=\"font-weight: 400;\">, even <\/span><b>Restrict or prohibit the registration for using electronic invoices.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key point to note is: <\/span><b>This is no longer a &quot;warning&quot; level.<\/b><span style=\"font-weight: 400;\">, which is <\/span><b>high risk classification threshold<\/b><span style=\"font-weight: 400;\">This directly affects the right to issue invoices, claim tax refunds, and operate the business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_tong_hop_5_tieu_chi_rui_ro_cao_theo_Thong_tu_322025TT-BTC\"><\/span><b>Summary of 5 high-risk criteria according to Circular 32\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Token<\/b><\/td>\n<td><b>Management significance<\/b><\/td>\n<td><b>Actual risk<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The tax authorities have concluded that there was invoice fraud.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The risk has been confirmed.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Subject to special monitoring, restrictions on electronic transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">There was a suspicious transaction under the Anti-Money Laundering (AML) Act.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Related to unusual cash flows<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax-bank cross-checking<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The registered address is unclear and cannot be verified.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&quot;Virtual&quot; businesses are difficult to control.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enforcing invoices, rejecting electronic invoices.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The owner\/representative has a history of serious tax and invoice violations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">History of high risk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Placed on a long-term watchlist.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Failure to provide, or providing unconvincing, explanations of the reported risks.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Non-cooperation with tax authorities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax assessment, large-scale inspections<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Just one criterion is needed.<\/b><span style=\"font-weight: 400;\"> In the table above, the business was able to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The application for the new electronic invoice system was rejected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Placed on the list of key surveillance targets.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>If 2-3 criteria are met simultaneously.<\/b><span style=\"font-weight: 400;\">The risk increases exponentially:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Not only were their bills scrutinized, but they were also... <\/span><b>Examine the entire transaction chain, cash flow, contracts, inventory, and personnel.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Direct impact <\/span><b>Ability to issue invoices \u2192 collect payments \u2192 maintain cash flow<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For this group, <\/span><b>No longer processing invoices individually.<\/b><span style=\"font-weight: 400;\">, which is processed <\/span><b>according to the company&#039;s overall risk profile<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"IV_Rui_ro_noi_bo_trong_doanh_nghiep_thuong_bi_bo_qua\"><\/span><b>IV. Internal risks within businesses are often overlooked.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When it comes to <\/span><a href=\"https:\/\/bizzi.vn\/bo-tieu-chi-rui-ro-hoa-don-la-gi\/\"><b>invoice risk indicators<\/b><\/a><span style=\"font-weight: 400;\">Many businesses often only look outward:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><i><span style=\"font-weight: 400;\">&quot;Due to supplier risk&quot;<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">&quot;The partner issued the invoice incorrectly.&quot;<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the reality shows that <\/span><b>Many invoices become risky simply because of internal errors.<\/b><span style=\"font-weight: 400;\">This is entirely preventable if the business has good control procedures in place.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Sai_thong_tin_bat_buoc_tren_hoa_don\"><\/span><b>1. Incorrect required information on the invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are basic errors, but they occur very frequently.<\/span><\/p>\n<p><b>Common mistakes include:<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect business name, address, or tax identification number of the buyer or seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax rate, VAT amount<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect unit price and total amount due to confusion between PDF and XML documents.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These mistakes may seem minor, but if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to follow proper adjustment\/replacement procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to notify the tax authorities in a timely manner.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 The invoice may be considered <\/span><b>invalid<\/b><span style=\"font-weight: 400;\">, which leads to <\/span><b>VAT and other charges are excluded.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Sai_thoi_diem_lap_hoa_don\"><\/span><b>2. Incorrect invoice issuance time.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The timing of invoice issuance is a factor. <\/span><b>often overlooked<\/b><span style=\"font-weight: 400;\">, but it is an important inspection criterion.<\/span><\/p>\n<p><b>Common risks<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice <\/span><b>too soon<\/b><span style=\"font-weight: 400;\"> compared to the time of delivery\/service provision<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice <\/span><b>Too late<\/b><span style=\"font-weight: 400;\">even after months<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When the invoice is issued <\/span><b>does not match the nature of the transaction.<\/b><span style=\"font-weight: 400;\">The tax authorities have the right to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suspicions arise that the transaction was not genuine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting revenue and expenses for incorrect periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposing administrative penalties for issuing invoices at the wrong time.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Rui_ro_tu_hoa_don_dau_vao\"><\/span><b>3. Risks from input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Even if the business issues the invoice correctly, <\/span><b>risky input invoices<\/b><span style=\"font-weight: 400;\"> It is still possible to bring businesses under scrutiny.<\/span><\/p>\n<p><b>Common scenarios<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receive invoices from <\/span><b>businesses on the high-risk list<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplier has:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cease operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Remove business address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Forced to pay the bill<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The input invoice has:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Deleted<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Adjusted<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Replaced<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">But <\/span><b>The accountant was unaware or not informed.<\/b><span style=\"font-weight: 400;\">Accounting and reporting will continue as usual.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The consequence is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT is excluded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses that are deducted during final settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business is being evaluated. <\/span><b>Unable to control counterparty risk.<\/b><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Loi_ke_khai_va_luu_tru_chung_tu\"><\/span><b>4. Errors in document declaration and storage.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The risks lie not only in the content of the invoice, but also in... <\/span><b>Procedure for handling errors after they occur<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Common internal errors<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not create a written agreement when adjusting\/replacing invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to report errors to the tax authorities. <\/span><b>during a workday<\/b><span style=\"font-weight: 400;\"> according to regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not retain invoices and related documents. <\/span><b>at least 10 years<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When inspections and audits take place, <\/span><b>missing archival documents<\/b><span style=\"font-weight: 400;\"> synonymous with:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction cannot be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loss of expense and VAT protection rights.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>Detailed deployment version \u2013 in-depth blog standard<\/b><span style=\"font-weight: 400;\"> give <\/span><b>Parts V, VI and VII<\/b><span style=\"font-weight: 400;\">, Have <\/span><b>introductory paragraph after each heading<\/b><span style=\"font-weight: 400;\">, explain clearly <\/span><b>Tax, legal, and operational impacts<\/b><span style=\"font-weight: 400;\">, in the spirit of updating <\/span><b>Invoice risk management for the period 2025\u20132026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"V_Hoa_don_rui_ro_anh_huong_the_nao_den_nghia_vu_thue_cua_doanh_nghiep\"><\/span><b>V. How do risk invoices affect a company&#039;s tax obligations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many businesses only truly &quot;feel&quot; the extent of the danger. <\/span><b>risk invoice<\/b><span style=\"font-weight: 400;\"> when entering the stage <\/span><b>tax settlement or refund<\/b><span style=\"font-weight: 400;\">In fact, the impact of the risk bill <\/span><b>It doesn&#039;t stop at one bill.<\/b><span style=\"font-weight: 400;\">, which extended to the entire tax obligation and level of oversight of the business for many years to come.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khong_duoc_khau_tru_thue_GTGT_dau_vao\"><\/span><b>1. Input VAT is not deductible.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a common and often the first consequence to occur.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When an invoice is reviewed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Illegitimate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invalid<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or the actual transaction cannot be proven.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 <\/span><b>Input VAT will be completely disallowed.<\/b><span style=\"font-weight: 400;\">, even if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods\/services used<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business has paid.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The direct consequences are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes payable increase<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow was affected during the audit period.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Bi_loai_chi_phi_khi_quyet_toan_thue_TNDN\"><\/span><b>2. Expenses disallowed during corporate income tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In parallel with VAT, <\/span><b>costs corresponding to the risk invoice<\/b><span style=\"font-weight: 400;\"> These expenses are often excluded from deductible expenses when calculating corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This leads to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable profit increased<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax payable has increased.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Particularly dangerous for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Low-margin businesses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business is currently operating at a loss but has expenses disallowed, thus it turns into a taxable profit.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Bi_truy_thu_xu_phat_va_an_dinh_thue\"><\/span><b>3. Subject to tax recovery, penalties, and tax assessment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When risky invoices appear systematically or repeatedly, the tax authorities may apply stronger measures:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax collection<\/b><span style=\"font-weight: 400;\"> related periods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Penalty for late payment<\/b><span style=\"font-weight: 400;\"> according to the Tax Administration Law<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Administrative penalty<\/b><span style=\"font-weight: 400;\"> with actions related to invoices<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the following case:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction does not prove its nature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction price does not follow the market price.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authorities may <\/span><b>tax assessment<\/b><span style=\"font-weight: 400;\">Instead of accepting the figures declared by the business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ho_so_hoan_thue_bi_chuyen_sang_dien_%E2%80%9Ckiem_tra_truoc_hoan%E2%80%9D\"><\/span><b>4. The tax refund application has been moved to the &quot;pre-refund verification&quot; category.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This poses a particularly significant risk for export or investment businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Simply:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some input invoices show signs of risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or the supplier is on the warning list.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 Your VAT refund application may be affected by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Switch to <\/span><b>pre-completion check<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hanging up for months, even years<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow is &quot;frozen&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The financial plan was disrupted.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Khung_phap_ly_dang_duoc_ap_dung\"><\/span><b>5. The applicable legal framework<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The current handling of risky invoices is no longer flexible, but adheres very strictly to the following legal framework:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Administration Law 2019<\/b><span style=\"font-weight: 400;\">: regulations on risk management principles and tax assessment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 70\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\">: Amend and tighten the management of electronic invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 32\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">: Guidelines for identifying high-risk taxpayers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Official Document 1873\/TCT-TTKT<\/b><span style=\"font-weight: 400;\">25 Risk Signs Regarding Invoices and VAT Refunds<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The common feature of these texts is: <\/span><b>targeting the nature of the transaction<\/b><span style=\"font-weight: 400;\">, not just the form of the invoice.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"VI_Quy_trinh_6_buoc_ra_soat_hoa_don_dau_vao_de_phat_hien_rui_ro_som\"><\/span><b>VI. The 6-step process for reviewing input invoices to detect risks early.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before accounting or filing taxes, businesses should apply <\/span><b>The process for reviewing input invoices must have at least 6 steps.<\/b><span style=\"font-weight: 400;\">This is a basic but extremely effective line of defense for reducing risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_thong_tin_nguoi_mua_%E2%80%93_nguoi_ban\"><\/span><b>Step 1. Verify buyer and seller information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Matching:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company&#039;s name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax code<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">with data from the tax system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incorrect basic information is the first sign of risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_trang_thai_hoat_dong_cua_nha_cung_cap\"><\/span><b>Step 2. Check the provider&#039;s operational status.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Currently active or:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cease operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remove address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forced to pay the bill<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Invoices from &quot;problematic&quot; businesses are easily rejected, even if the transactions are genuine.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_hoa_don_co_ton_tai_tren_he_thong_thue\"><\/span><b>Step 3. Verify that the invoice exists in the tax system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up your invoice here:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">hoadondientu.gdt.gov.vn<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparing XML data<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Unable to find the information = very high risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_tra_nganh_nghe_kinh_doanh_cua_nha_cung_cap\"><\/span><b>Step 4. Check the supplier&#039;s business activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Is the registered occupation suitable for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the service included on the bill?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example: a consulting company issuing invoices for large quantities of goods \u2192 risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_So_khop_du_lieu_PDF_%E2%80%93_XML\"><\/span><b>Step 5. Match PDF and XML data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Check:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total amount<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax rate<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A PDF-XML discrepancy is a technical error, but it can render an invoice invalid.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Kiem_tra_trang_thai_hoa_don\"><\/span><b>Step 6. Check the invoice status.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The invoice also includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Original bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hay has been deleted, replaced, or modified.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many businesses use invoices for accounting purposes. <\/span><b>has been replaced<\/b><span style=\"font-weight: 400;\"> without knowing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_nang_cao_khuyen_nghi\"><\/span><b>Advanced test (recommended)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check <\/span><b>QR code<\/b><span style=\"font-weight: 400;\"> on the invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check <\/span><b>digital signer<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is this the legal entity of the supplier?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"VII_Bien_phap_nang_cao_phong_ngua_rui_ro_hoa_don_cho_doanh_nghiep\"><\/span><b>VII. Measures to improve invoice risk prevention for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To achieve sustainable risk control, businesses cannot rely solely on scrutinizing every invoice. They need to implement solutions. <\/span><b>systemic measures<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tra_cuu_dinh_ky_tren_cong_hoa_don_dien_tu\"><\/span><b>1. Regularly check the electronic invoice portal.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Don&#039;t just check when you receive the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And search <\/span><b>periodically according to the supplier list<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It helps to identify partners who are at risk early on.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Chuan_hoa_bo_ho_so_chung_minh_giao_dich\"><\/span><b>2. Standardize the documentation proving the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A &quot;clean&quot; transaction requires:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover\/Acceptance Report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehouse In\/Out Slip<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-cash payment voucher<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bill <\/span><b>never stand alone<\/b><span style=\"font-weight: 400;\"> when giving an explanation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xay_dung_checklist_noi_bo_%E2%80%9C12_dau_hieu_hoa_don_rui_ro%E2%80%9D\"><\/span><b>3. Develop an internal checklist of &quot;12 signs of risky invoices&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New supplier, but the invoice is of high value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Negative VAT for multiple periods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue invoices close to the end of the month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was adjusted too many times.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Checklist helps accountants <\/span><b>so fast in a few minutes<\/b><span style=\"font-weight: 400;\">Instead of being emotional.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Xay_whitelist_blacklist_nha_cung_cap\"><\/span><b>4. Create a supplier whitelist\/blacklist.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Whitelist<\/b><span style=\"font-weight: 400;\">: long-standing partner, clean record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Blacklist<\/b><span style=\"font-weight: 400;\">: partner whose invoices have been rejected or flagged<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Reduce risk right from the partner selection stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Rang_buoc_trach_nhiem_hoa_don_trong_hop_dong\"><\/span><b>5. Invoicing liability in contracts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The contract should clearly state:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation to issue legal invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation obligation if the invoice is rejected.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is an important but often overlooked &quot;legal shield.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>Complete deployment version \u2013 standard in-depth blogging<\/b><span style=\"font-weight: 400;\"> give <\/span><b>Part VIII<\/b><span style=\"font-weight: 400;\"> and <\/span><b>FAQ<\/b><span style=\"font-weight: 400;\">, written in the following way <\/span><b>clearly explain the practical use value.<\/b><span style=\"font-weight: 400;\">, non-advertising, suitable for placement in <\/span><b>The end of the pillar content discusses risk indicators for invoices.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"VIII_Bizzi_giup_nhan_dien_va_kiem_soat_dau_hieu_rui_ro_hoa_don_tu_dong_nhu_the_nao\"><\/span><b>VIII. How does Bizzi help identify and control risk indicators in automated invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, invoice risk <\/span><b>not from a single invoice<\/b><span style=\"font-weight: 400;\">, which comes from <\/span><b>accumulation of errors<\/b><span style=\"font-weight: 400;\">Supplier risks, incomplete records, and inadequate manual reconciliation make it almost impossible to require accountants to manually scrutinize every single invoice, especially given the ever-increasing volume of invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instead of manual processing, platforms like <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> Designed to support businesses <\/span><b>Early identification and control of invoice risk indicators right from the receipt stage.<\/b><span style=\"font-weight: 400;\">, before the risks spread to tax filing and settlement.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-999979779 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi.png\" alt=\"What are the signs of invoice risk?\" width=\"1024\" height=\"617\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-300x181.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-768x463.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Dau-hieu-rui-ro-hoa-don-la-gi-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tu_dong_tai_doc_va_doi_soat_hoa_don_dau_vao\"><\/span><b>1. Automatically download, read, and reconcile input invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As soon as an invoice is issued or sent to the business, the system can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically download electronic invoices from multiple sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Read invoice data (XML + PDF)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize information: Tax identification number (MST), supplier name, amount, tax rate, date of issue.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This eliminates the risk of manual data entry and errors \u2013 common causes of invoices becoming internal risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Doi_soat_3_chieu_Hoa_don_%E2%80%93_PO_%E2%80%93_GR\"><\/span><b>2. Three-way reconciliation: Invoice \u2013 Purchase Order \u2013 Retail Price<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the biggest indicators of invoice risk is <\/span><b>Invoice not linked to actual transaction<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports automatic reconciliation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover\/Acceptance Record (GR)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The system will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Highlight discrepancies in quantity, unit price, and type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Discovering invoices with no delivery receipt or incomplete delivery receipt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the layer of control that tax authorities typically use when assessing the nature of a transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xac_minh_MST_va_trang_thai_hoat_dong_nha_cung_cap\"><\/span><b>3. Verify the tax identification number (MST) and the supplier&#039;s operational status.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many bills become a risk. <\/span><b>not due to content<\/b><span style=\"font-weight: 400;\">, which is due to <\/span><b>supplier<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up the supplier&#039;s tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check status: active, inactive, abandoned address, bill enforcement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the supplier&#039;s risk history.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thanks to that, businesses can <\/span><b>Early detection of invoices from risky partners.<\/b><span style=\"font-weight: 400;\">Instead of only finding out when the tax authorities notify them.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Gan_co_hoa_don_va_nha_cung_cap_rui_ro\"><\/span><b>4. Flag risky invoices and suppliers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on reconciliation and historical data, the system allows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flag invoices showing signs of risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Label suppliers as belonging to the monitoring group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This flagging helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountants don&#039;t accidentally make accounting errors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The CFO has a clear list of risks to manage.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Luu_tru_hoa_don_va_ho_so_toi_thieu_10_nam\"><\/span><b>5. Retain invoices and records for a minimum of 10 years.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to regulations, invoices and related documents must be stored for a minimum of 10 years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice storage<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach invoices to contracts, purchase orders (PO), general merchandise (GR), and payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quick lookup by tax code, invoice number, project, or supplier<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is especially important when businesses need to. <\/span><b>Explaining the risk bill after many years<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Dong_bo_voi_ERP_va_phan_mem_ke_toan\"><\/span><b>6. Synchronize with ERP and accounting software<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoice data is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Synchronize with ERP\/accounting software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit duplicate data entry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce discrepancies between accounting, tax, and management reporting.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thanks to that, <\/span><b>Risk indicators for invoices are controlled from the data source.<\/b><span style=\"font-weight: 400;\">, not just deal with problems after they arise.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dau_hieu_rui_ro_hoa_don\"><\/span><b>Frequently Asked Questions about Invoice Risk Indicators<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_nhan_biet_nhanh_hoa_don_rui_ro\"><\/span><b>How can you quickly identify a risky invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">You should quickly check these four points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is it possible to look up invoices on the tax portal?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the supplier operating legally?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does the invoice have a purchase order (PO) or a gross receipt (GR)?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are there any discrepancies between the invoice figures and the actual transactions?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If <\/span><b>One of the four points is problematic.<\/b><span style=\"font-weight: 400;\">The invoice needs to be tracked.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_tu_doanh_nghiep_sau_do_bi_%E2%80%9Cbo_dia_chi%E2%80%9D_thi_xu_ly_the_nao\"><\/span><b>What should you do if you receive an invoice from a business that has been &quot;abandoned&quot; by the sender?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No additional accounting entries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hang up the invoices for tracking.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare all necessary documents to prove the actual transaction (contract, delivery, payment).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively provide explanations if requested by the tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Early action helps reduce the risk of having the entire expense disallowed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_khong_tra_duoc_tren_cong_thue_co_phai_hoa_don_gia_khong\"><\/span><b>If an invoice cannot be verified on the tax portal, is it a fake invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not that 100% is fake, but <\/span><b>very high risk<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><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;\">Request the supplier to recheck the invoice status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not file tax returns until verification is complete.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_duoc_tam_hach_toan_hoa_don_rui_ro_khong\"><\/span><b>Is it permissible to temporarily account for invoices related to risks?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In principle:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maybe <\/span><b>hang up monitor<\/b><span style=\"font-weight: 400;\">, should not be included directly in deductible expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only record the transaction formally when:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Valid invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The transaction is clearly documented.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mot_hoa_don_rui_ro_co_khien_ho_so_hoan_thue_bi_kiem_tra_truoc_hoan_khong\"><\/span><b>Can a risky invoice cause a pre-refund audit of a tax refund application?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Have.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Just <\/span><b>a few risky input invoices<\/b><span style=\"font-weight: 400;\">, VAT refund applications may be reclassified. <\/span><b>pre-completion check<\/b><span style=\"font-weight: 400;\">This prolongs the completion time and seriously impacts cash flow.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_phan_mem_nao_tu_dong_canh_bao_dau_hieu_rui_ro_hoa_don_khong\"><\/span><b>Is there any software that automatically alerts you to potential risks associated with invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Expense and bill management platforms like Bizzi are designed to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic testing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconciliation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flag risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Storage and accountability support<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This solution helps businesses <\/span><b>Shift from \u201cincident response\u201d to \u201crisk prevention\u201d<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Nhan_dien_som_dau_hieu_rui_ro_hoa_don_la_dieu_kien_song_con_trong_quan_ly_thue_2026\"><\/span><b>Conclusion: Early identification of invoice risk indicators is crucial for tax management in 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of tax authorities increasingly tightening regulations on electronic invoices, VAT refunds, and taxpayer risk ratings, <\/span><b>invoice risk indicators<\/b><span style=\"font-weight: 400;\"> It is no longer a purely technical issue for accounting, but has become... <\/span><b>strategic risk<\/b><span style=\"font-weight: 400;\"> This directly impacts cash flow, financial reporting, and the company&#039;s reputation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A risky bill can have a range of consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses disallowed during final settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT is not deductible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to tax arrears, penalties, and tax assessment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax refund application has been moved to the pre-refund verification stage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are classified as high-risk and subject to prolonged monitoring.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The important point to understand is: <\/span><b>Invoice risk doesn&#039;t only come from &quot;bad&quot; partners.<\/b><span style=\"font-weight: 400;\">, which in many cases stems from <\/span><b>internal vulnerability<\/b><span style=\"font-weight: 400;\"> \u2013 Incorrect invoicing timing, lack of reconciliation, incomplete record keeping, or failure to promptly identify suppliers that have fallen into the high-risk category.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, the effective approach in the 2026 period is not to &quot;wait for inspection and then provide explanations,&quot; but rather:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify early signs of invoice risks according to the criteria currently applied by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize the process of reviewing input invoices right from the moment of receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Combine human control with automated tools to reduce reliance on manual inspection.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Which business <\/span><b>Proactively manage invoice risks from the start.<\/b><span style=\"font-weight: 400;\">This not only reduces the risk of rejection and penalties for the business, but also:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protecting cash flow<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shorten the tax refund processing time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improve compliance levels and risk ratings within the tax system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the workload for accountants and CFOs during audits and inspections.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In short, <\/span><b>invoice risk indicators<\/b><span style=\"font-weight: 400;\"> Not to be &quot;scared,&quot; but to <\/span><b>Proper identification \u2013 prevention \u2013 control<\/b><span style=\"font-weight: 400;\">The sooner businesses develop a systematic approach to invoice risk management, the less they will have to pay in terms of money, time, and reputation in the future.<\/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>In recent years, the Vietnamese tax authorities have shifted significantly from manual inspections to risk-based management\u2026<\/p>","protected":false},"author":37,"featured_media":999979780,"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-999979778","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\/999979778","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=999979778"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979778\/revisions"}],"predecessor-version":[{"id":999979861,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979778\/revisions\/999979861"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979780"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}