{"id":999981925,"date":"2026-08-13T16:17:48","date_gmt":"2026-08-13T09:17:48","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999981925"},"modified":"2026-08-14T09:29:18","modified_gmt":"2026-08-14T02:29:18","slug":"decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/","title":{"rendered":"Decree 254 &amp; Circular 91 on electronic invoices: New points and what do businesses need to update?"},"content":{"rendered":"<p><b><i>Legal update:<\/i><\/b><i><span style=\"font-weight: 400;\"> The content has been reviewed in accordance with Decree 254\/2026\/ND-CP, Circular 91\/2026\/TT-BTC, and other guidelines in effect as of the date of this update.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">From July 1st, 2026, Decree 254\/2026\/ND-CP and Circular 91\/2026\/TT-BTC officially came into effect, establishing a comprehensive new legal framework for electronic invoices and documents. These amendments directly impact organizations, businesses, and household businesses in many aspects: from redefining the target users, the timing of invoice creation, and the content of data fields to the registration process and handling of business errors. This article not only summarizes the new points of the law but also provides a framework for compliance review, helping the Finance and Accounting department proactively control tax risks and adjust internal document circulation processes to comply with the new regulations.<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Nghi_dinh_254_va_Thong_tu_91_co_hieu_luc_tu_khi_nao\" >When did Decree 254 and Circular 91 come into effect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#_Nghi_dinh_254_co_nhung_diem_moi_nao_ve_hoa_don_dien_tu\" >\u00a0What are the new points regarding electronic invoices in Decree 254?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Doi_tuong_su_dung_hoa_don_dien_tu_thay_doi_the_nao\" >How have the target groups for using electronic invoices changed?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Truong_hop_nao_khong_phai_su_dung_hoa_don_dien_tu\" >In which cases is it not necessary to use electronic invoices?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Thoi_diem_lap_hoa_don_co_thay_doi_gi_can_luu_y\" >Are there any changes to the billing date that need to be considered?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Noi_dung_hoa_don_dien_tu_can_cap_nhat_nhung_gi\" >What information needs to be updated on an electronic invoice?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Thong_tu_91_huong_dan_doanh_nghiep_thuc_hien_nhung_noi_dung_nao\" >What specific instructions does Circular 91 provide for businesses to implement?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Dang_ky_va_thay_doi_thong_tin_su_dung_HDDT_can_luu_y_gi\" >What should you keep in mind when registering and changing information for using e-invoices?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Khi_nao_HDDT_co_the_bi_ngung_hoac_tam_ngung_su_dung\" >When can electronic invoices be suspended or temporarily discontinued?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Hoa_don_da_lap_sai_phai_xu_ly_theo_nguyen_tac_nao\" >What principles should be followed when handling incorrectly issued invoices?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Tieu_chi_nguoi_nop_thue_rui_ro_cao_anh_huong_gi_den_doanh_nghiep\" >How do the criteria for high-risk taxpayers affect businesses?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Doanh_nghiep_can_cap_nhat_gi_sau_Nghi_dinh_254_va_Thong_tu_91\" >What updates do businesses need to make following Decree 254 and Circular 91?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Khoang_trong_tuan_thu_thuong_xuat_hien_o_dau\" >Where do compliance gaps typically appear?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Chinh_sach_va_quy_trinh_hoa_don_can_cap_nhat_nhung_gi\" >What updates are needed to the invoicing policies and procedures?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Du_lieu_va_he_thong_nao_can_kiem_tra_lai\" >Which data and systems need to be reviewed?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Nhung_loi_nao_de_xay_ra_khi_doanh_nghiep_trien_khai_quy_dinh_moi\" >What mistakes are most likely to occur when businesses implement new regulations?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Checklist_doanh_nghiep_can_ra_soat_sau_ngay_01072026\" >Checklist businesses need to review after July 1, 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Khi_nao_doanh_nghiep_nen_so_hoa_xu_ly_hoa_don\" >When should businesses digitize their invoice processing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_254_va_Thong_tu_91\" >Frequently Asked Questions about Decree 254 and Circular 91<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Nghi_dinh_254_va_Thong_tu_91_co_hieu_luc_tu_ngay_nao\" >When did Decree 254 and Circular 91 take effect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Nghi_dinh_254_thay_doi_gi_so_voi_quy_dinh_HDDT_truoc_day\" >What changes does Decree 254 bring compared to previous regulations on electronic invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Thong_tu_91_khac_Nghi_dinh_254_o_diem_nao\" >How does Circular 91 differ from Decree 254?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Doanh_nghiep_can_cap_nhat_quy_trinh_nao_truoc_tien\" >Which processes should businesses update first?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#ERP_va_phan_mem_HDDT_can_kiem_tra_nhung_du_lieu_nao\" >What data needs to be checked by ERP and e-invoicing software?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Hoa_don_lap_sai_sau_01072026_xu_ly_theo_quy_dinh_nao\" >What regulations govern the handling of incorrectly issued invoices after July 1, 2026?<\/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\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Truong_hop_nao_doanh_nghiep_co_the_bi_ngung_su_dung_HDDT\" >Under what circumstances can a business be suspended from using electronic invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Lam_sao_chung_minh_doanh_nghiep_da_trien_khai_quy_dinh_moi\" >How can a business prove it has implemented the new regulations?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/decree-254-and-circular-91-on-electronic-invoices-new-points-and-what-businesses-need-to-update\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_254_va_Thong_tu_91_co_hieu_luc_tu_khi_nao\"><\/span><b>When did Decree 254 and Circular 91 come into effect?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The tax administration system for electronic invoices (e-invoices) officially enters a new phase from today. <\/span><b>01\/07\/2026<\/b><span style=\"font-weight: 400;\">. This is the time when two important legal documents come into effect:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree No. 254\/2026\/ND-CP<\/b><span style=\"font-weight: 400;\"> (Issued on June 30, 2026) serves as the foundational legal framework, providing detailed guidance for the Law on Tax Administration No. 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular No. 91\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\"> (Issued on the same day) is a document providing operational guidance, detailing the XML data structure and the process for interacting with tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shortly thereafter, Official Letter No. 4831\/CT-CS from the General Department of Taxation was also issued to provide detailed information on the core contents for synchronized implementation nationwide.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"_Nghi_dinh_254_co_nhung_diem_moi_nao_ve_hoa_don_dien_tu\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>What are the new points regarding electronic invoices in Decree 254?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999981616\" aria-describedby=\"caption-attachment-999981616\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999981616 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/07\/Phan-mem-doc-hoa-don-XML.webp\" alt=\"XML invoice reading software\" width=\"810\" height=\"645\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/07\/Phan-mem-doc-hoa-don-XML.webp 810w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/07\/Phan-mem-doc-hoa-don-XML-300x239.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/07\/Phan-mem-doc-hoa-don-XML-768x612.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/07\/Phan-mem-doc-hoa-don-XML-15x12.webp 15w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><figcaption id=\"caption-attachment-999981616\" class=\"wp-caption-text\">New features regarding electronic invoices.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The changes in Decree 254\/2026\/ND-CP focus on resolving practical difficulties through five key areas, requiring businesses to review their cash flow planning and revenue recognition methods.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_su_dung_hoa_don_dien_tu_thay_doi_the_nao\"><\/span><b>How have the target groups for using electronic invoices changed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For electronic invoices without a tax authority code, the new regulations extend their application to businesses operating in specialized financial sectors such as securities, cryptocurrency trading, carbon credit services, insurance, and healthcare. These entities must ensure their software systems (ERP\/Accounting) meet the standards for automatic data transmission and reception with the tax authority.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the same time, the regulations also clarify that households\/individuals engaged in business with revenue exceeding the threshold or those involved in asset transfer transactions requiring ownership registration will be required to use electronic invoices with codes or generate them from cash registers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_phai_su_dung_hoa_don_dien_tu\"><\/span><b>In which cases is it not necessary to use electronic invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Article 7 of the Decree clearly defines exceptional transactions that do not give rise to the obligation to issue electronic invoices, helping to minimize the administrative burden on taxpayers, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase transactions for agricultural, forestry, and aquatic products directly from producers (applying the requirement to prepare purchase lists as per Corporate Income Tax law).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Activities involving the provision of digital services or the leasing of real estate abroad by individuals and household businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derivative financial transactions, deposit fees, debt sales, reinsurance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-commercial internal transactions include the transfer of dependent accounting fixed assets and capital contributions to establish legal entities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses need to carefully examine the nature of economic events to correctly apply this exemption, avoiding the risk of administrative violations related to invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_co_thay_doi_gi_can_luu_y\"><\/span><b>Are there any changes to the billing date that need to be considered?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the most groundbreaking reforms is the regulation on deposits. The decree confirms that receiving a deposit to guarantee the performance of a civil contract will... <\/span><b>No invoice required.<\/b><span style=\"font-weight: 400;\">. This regulation clearly distinguishes between reservation fees and upfront service payments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For specific industries with cyclical nature (digital technology, e-advertising) or export transactions outside of regular working hours, the timing of invoice issuance is also subject to a more flexible reconciliation mechanism, allowing for extensions to the next working day. For detailed review of each type of transaction, businesses can refer to the handbook on... <\/span><a href=\"https:\/\/bizzi.vn\/thoi-diem-lap-hoa-don-dien-tu-2026\/\"><span style=\"font-weight: 400;\">time of issuing electronic invoices<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_hoa_don_dien_tu_can_cap_nhat_nhung_gi\"><\/span><b>What information needs to be updated on an electronic invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Standardizing the Master Data system is an urgent requirement. The information fields on invoices (Metadata) must accurately reflect:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer and seller identification information must completely match the National Database on Business Registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A clear distinction is made between the &quot;time of creation&quot; and the &quot;time of digital signature&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For authorized invoices, it is mandatory to display the tax identification number and information of both the authorizing party and the authorized party.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tu_91_huong_dan_doanh_nghiep_thuc_hien_nhung_noi_dung_nao\"><\/span><b>What specific instructions does Circular 91 provide for businesses to implement?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999981928\" aria-describedby=\"caption-attachment-999981928\" style=\"width: 1448px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981928 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1.webp\" alt=\"business-guide\" width=\"1448\" height=\"1086\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1.webp 1448w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1-300x225.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1-1024x768.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1-768x576.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Thong-tu-91-huong-dan-doanh-nghiep-ve-Hoa-don-dien-tu-1-16x12.webp 16w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><figcaption id=\"caption-attachment-999981928\" class=\"wp-caption-text\">What specific instructions does Circular 91 provide for businesses to implement?<\/figcaption><\/figure>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Circular 91\/2026\/TT-BTC standardizes the operational procedures of the Accounting and Finance department when operating the e-invoice system on a daily basis.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dang_ky_va_thay_doi_thong_tin_su_dung_HDDT_can_luu_y_gi\"><\/span><b>What should you keep in mind when registering and changing information for using e-invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A key new feature in the registration procedure is the automated biometric authentication mechanism. When submitting the system configuration declaration, the tax authority will compare the information of the legal representative with the population database. Businesses need to confirm the OTP via email\/phone number by the deadline (no later than the next business day) to ensure the declaration is approved.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_HDDT_co_the_bi_ngung_hoac_tam_ngung_su_dung\"><\/span><b>When can electronic invoices be suspended or temporarily discontinued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure business safety, the enterprise&#039;s risk management system (Business Continuity) needs to take into account the following situations where the tax authorities may freeze electronic invoices: when the tax identification number expires, the business is not operating at its registered address, is under tax debt enforcement, or shows signs of violating economic laws (buying and selling fictitious invoices).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_da_lap_sai_phai_xu_ly_theo_nguyen_tac_nao\"><\/span><b>What principles should be followed when handling incorrectly issued invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Exception handling is clearly defined with distinct branches:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Non-financial errors (name, address):<\/b><span style=\"font-weight: 400;\"> The accountant sends Notification Form 04\/SS-H\u0110\u0110T and informs the partner; there is no need to reissue the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Significant data errors (tax identification number, product value, tax rate):<\/b><span style=\"font-weight: 400;\"> It is mandatory to apply the mechanism for issuing adjustment or replacement invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses need to establish procedures for creating bilateral memoranda of understanding to strengthen audit evidence for these transactions. Learn more about classification at <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-rui-ro-la-gi\/\"><span style=\"font-weight: 400;\">Risk invoices and how to control them.<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Download Form 04\/SS-H\u0110\u0110T: <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/thong-bao-hoa-don-dien-tu-da-lap-sai\/\"><span style=\"font-weight: 400;\">Here<\/span><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_nguoi_nop_thue_rui_ro_cao_anh_huong_gi_den_doanh_nghiep\"><\/span><b>How do the criteria for high-risk taxpayers affect businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses classified as high-risk (such as those with representatives on a list of suspicious transactions or registered in the wrong administrative area) will be required to switch to using transaction-based electronic invoices. This increases compliance costs and slows down revenue recognition. The chief accountant should proactively develop a framework. <\/span><a href=\"https:\/\/bizzi.vn\/quan-ly-rui-ro-ve-thue\/\"><span style=\"font-weight: 400;\">Tax risk management in businesses<\/span><\/a><span style=\"font-weight: 400;\"> To evaluate yourself.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_cap_nhat_gi_sau_Nghi_dinh_254_va_Thong_tu_91\"><\/span><b>What updates do businesses need to make following Decree 254 and Circular 91?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999981932\" aria-describedby=\"caption-attachment-999981932\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981932 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat.webp\" alt=\"XML invoice reading software\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/cap-nhat-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999981932\" class=\"wp-caption-text\">Businesses should review all five layers of defense simultaneously.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Businesses should review all five layers of defense: policies, processes, data, systems, and internal controls. The goal is to identify which new legal requirements are not yet being translated into control workflows in accounting practices.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 30.6065%;\"><b>Item Changes<\/b><\/th>\n<th style=\"width: 35.9662%;\"><b>Responsible Party (Owner)<\/b><\/th>\n<th style=\"width: 33.2862%;\"><b>Factors to Check<\/b><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 30.6065%;\"><span style=\"font-weight: 400;\">Electronic Contract Subject<\/span><\/td>\n<td style=\"width: 35.9662%;\"><span style=\"font-weight: 400;\">Chief Accountant \/ Tax<\/span><\/td>\n<td style=\"width: 33.2862%;\"><span style=\"font-weight: 400;\">Standard XML registration and connection configuration<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6065%;\"><span style=\"font-weight: 400;\">Time of establishment<\/span><\/td>\n<td style=\"width: 35.9662%;\"><span style=\"font-weight: 400;\">Business Unit \/ Projects \/ Finance<\/span><\/td>\n<td style=\"width: 33.2862%;\"><span style=\"font-weight: 400;\">Event triggers and approval flows<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6065%;\"><span style=\"font-weight: 400;\">Invoice content<\/span><\/td>\n<td style=\"width: 35.9662%;\"><span style=\"font-weight: 400;\">IT\/Finance Department<\/span><\/td>\n<td style=\"width: 33.2862%;\"><span style=\"font-weight: 400;\">Synchronization of Master Data and ERP data fields<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6065%;\"><span style=\"font-weight: 400;\">Error handling<\/span><\/td>\n<td style=\"width: 35.9662%;\"><span style=\"font-weight: 400;\">Tax Accountant<\/span><\/td>\n<td style=\"width: 33.2862%;\"><span style=\"font-weight: 400;\">Audit trail history and exception approval process<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6065%;\"><span style=\"font-weight: 400;\">Risk management<\/span><\/td>\n<td style=\"width: 35.9662%;\"><span style=\"font-weight: 400;\">Chief Financial Officer (CFO) \/ Chief Accountant<\/span><\/td>\n<td style=\"width: 33.2862%;\"><span style=\"font-weight: 400;\">Internal control regulations and partner classification<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Khoang_trong_tuan_thu_thuong_xuat_hien_o_dau\"><\/span><b>Where do compliance gaps typically appear?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compliance gaps are bottlenecks between legal regulations and operational practices. Delays in transferring acceptance reports from the project team to the accounting department create the risk of incorrect invoicing; similarly, the failure of ERP data to automatically update customer tax identification numbers can easily lead to the issuance of illegal invoices. These breakpoints require direct intervention through technological processes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_sach_va_quy_trinh_hoa_don_can_cap_nhat_nhung_gi\"><\/span><b>What updates are needed to the invoicing policies and procedures?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The financial regulations need to clarify the time limit (SLA) for delivering valid original documents, assign authority to approve adjustment invoices, and establish a separate processing flow for exceptional transactions such as gifts and promotions. Management can standardize these steps through documentation. <\/span><a href=\"https:\/\/bizzi.vn\/moi-dieu-ban-can-biet-ve-luong-xu-ly-hoa-don\/\"><span style=\"font-weight: 400;\">invoice processing flow<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_lieu_va_he_thong_nao_can_kiem_tra_lai\"><\/span><b>Which data and systems need to be reviewed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the data verification stage, businesses need to compare the consistency between the file format exported from the ERP system and the XML standard of the General Department of Taxation. At this step, digital solutions like Bizzi Bot can participate in the pre-processing of input documents through optical character recognition (OCR) technology and payment process automation (AP Automation). From there, invoice data and related documents are authenticated according to a centralized workflow, minimizing manual data entry for accountants and enhancing the ability to trace cash flow.<\/span><\/p>\n<p><b>Priority Allocation Table for Review (Proposed Governance Framework)<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Level P1 (Highest Priority \u2013 Direct Violation Risk):<\/b><span style=\"font-weight: 400;\"> Fix XML file formatting errors, digital signature delays, and review discrepancies between invoice creation dates and actual acceptance reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Level P2 (Internal Control Not yet synchronized):<\/b><span style=\"font-weight: 400;\"> Update departmental coordination regulations, standardize adjustment invoice processing forms, and review the integrity of Master Data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Level P3 (Heavy manual workload):<\/b><span style=\"font-weight: 400;\"> Evaluate the performance of accounting personnel and consider automating data entry processes to prevent errors caused by manual operations.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_loi_nao_de_xay_ra_khi_doanh_nghiep_trien_khai_quy_dinh_moi\"><\/span><b>What mistakes are most likely to occur when businesses implement new regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the transition period, departments can easily fall into the trap of &quot;new policies but old procedures.&quot;.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 31.1707%;\"><b>Failure Point<\/b><\/th>\n<th style=\"width: 35.402%;\"><b>Financial\/Legal Risks<\/b><\/th>\n<th style=\"width: 33.2863%;\"><b>How to Check &amp; Troubleshoot<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 31.1707%;\"><span style=\"font-weight: 400;\">Operating personnel used outdated checklists, resulting in delays in handing over acceptance reports.<\/span><\/td>\n<td style=\"width: 35.402%;\"><span style=\"font-weight: 400;\">Penalties for issuing invoices at the wrong time; Partner&#039;s expenses are excluded from tax calculation.<\/span><\/td>\n<td style=\"width: 33.2863%;\"><span style=\"font-weight: 400;\">Establish a 24-hour internal document handover SLAs and implement cross-departmental electronic signatures.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.1707%;\"><span style=\"font-weight: 400;\">ERP systems do not automatically update required data fields (Master Data is outdated).<\/span><\/td>\n<td style=\"width: 35.402%;\"><span style=\"font-weight: 400;\">Issuing invoices containing incorrect information, or invoices that have been illegally classified.<\/span><\/td>\n<td style=\"width: 33.2863%;\"><span style=\"font-weight: 400;\">Use the API mechanism to automatically cross-check tax identification numbers before issuing invoices.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.1707%;\"><span style=\"font-weight: 400;\">Storing fragmented document data, only saving PDF files instead of the original XML.<\/span><\/td>\n<td style=\"width: 35.402%;\"><span style=\"font-weight: 400;\">A lack of integrity in the digital signature renders it legally invalid during a tax audit.<\/span><\/td>\n<td style=\"width: 33.2863%;\"><span style=\"font-weight: 400;\">Initialize a dual-storage cloud repository with attached system logs.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_doanh_nghiep_can_ra_soat_sau_ngay_01072026\"><\/span><b>Checklist businesses need to review after July 1, 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Accounting department can use the following audit framework to measure compliance readiness:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding Policy:<\/b><span style=\"font-weight: 400;\"> Have the reference documents (Decree 254\/Circular 91) been updated in the internal regulations? Have the types of civil deposit payments that are exempt from invoice issuance been clearly defined?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding the Process:<\/b><span style=\"font-weight: 400;\"> Has the department responsible for handing over the documents been clearly identified? Is there a process for handling electronic agreement minutes for invoice adjustments?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding the Data:<\/b><span style=\"font-weight: 400;\"> Has the Master Data source been cleaned and cross-checked with the National Business Portal?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>About the System:<\/b><span style=\"font-weight: 400;\"> Is the output XML structure fully compatible? Are the audit trails for digital signature operations stored securely?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding Control:<\/b><span style=\"font-weight: 400;\"> Is there a mandatory end-of-period reconciliation mechanism between the quantity of goods shipped, the project completion report, and the list of issued electronic invoices?<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_nen_so_hoa_xu_ly_hoa_don\"><\/span><b>When should businesses digitize their invoice processing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As transaction frequency increases, relying on human effort to review the timing of invoice creation and data entry will create a critical tax loophole. Management should initiate a digital transformation project for the document flow when the system shows signs of: an excessively large volume of electronic invoices making centralized reconciliation difficult, manual data entry resulting in a high error rate (exception), or accountants spending too many working days cleaning up closing period data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Solutions like Bizzi Bot support the processing of invoices and input documents through OCR technology and Accounts Payable Automation (AP Automation). This ensures a seamless and centralized workflow for document approval. Accounting teams are freed from manual typing, shifting their focus to reconciliation, expense validation, and budget risk analysis. Learn more about this mechanism through the platform. <\/span><a href=\"https:\/\/bizzi.vn\/phan-mem-xu-ly-hoa-don-ai\/\"><span style=\"font-weight: 400;\">AI invoice processing software<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_254_va_Thong_tu_91\"><\/span><b>Frequently Asked Questions about Decree 254 and Circular 91<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_254_va_Thong_tu_91_co_hieu_luc_tu_ngay_nao\"><\/span><b>When did Decree 254 and Circular 91 take effect?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Both of these legal documents officially come into effect on July 1, 2026, completely replacing Decree 123\/2020\/ND-CP and all previous regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_254_thay_doi_gi_so_voi_quy_dinh_HDDT_truoc_day\"><\/span><b>What changes does Decree 254 bring compared to previous regulations on electronic invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Besides expanding the group of entities eligible to use electronic invoices without codes (financial and healthcare sectors), the biggest breakthrough is the exclusion of deposit payments securing civil contracts from the obligation to issue invoices and the more detailed regulations on exemption items in Article 7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_91_khac_Nghi_dinh_254_o_diem_nao\"><\/span><b>How does Circular 91 differ from Decree 254?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 254 establishes the macroeconomic policy framework; while Circular 91 is a detailed operational guidance document from the Ministry of Finance, including the XML file structure, symbol formatting procedures, and procedures for registering and handling erroneous invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_cap_nhat_quy_trinh_nao_truoc_tien\"><\/span><b>Which processes should businesses update first?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The top priority is to establish an internal SLAs to control the delay in document transmission between the Operations\/Projects and Accounting departments, ensuring that the revenue recognition date coincides with the date of digitally signing and issuing outgoing invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"ERP_va_phan_mem_HDDT_can_kiem_tra_nhung_du_lieu_nao\"><\/span><b>What data needs to be checked by ERP and e-invoicing software?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The IT and Accounting departments need to ensure that the XML file format is fully compatible with the standards of Circular 91, update customer Master Data, check the stability of the API connection flow, and verify the system log logging capability (Audit Trail).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_lap_sai_sau_01072026_xu_ly_theo_quy_dinh_nao\"><\/span><b>What regulations govern the handling of incorrectly issued invoices after July 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Strictly adhere to Article 10 of Circular 91. Errors in identification (Name, address) only require sending Notification Form 04\/SS-H\u0110\u0110T; errors in significant data (Amount, tax rate, tax code) require issuing an adjusted or replacement invoice with an attached agreement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_doanh_nghiep_co_the_bi_ngung_su_dung_HDDT\"><\/span><b>Under what circumstances can a business be suspended from using electronic invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When a tax identification number is closed, the business abandons its business address, is subject to tax debt enforcement, or is on a high-risk list and cannot provide a valid explanation of its supply chain origin to tax inspectors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_chung_minh_doanh_nghiep_da_trien_khai_quy_dinh_moi\"><\/span><b>How can a business prove it has implemented the new regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to maintain a closed, digitized audit trail: new document flow regulations, Master Data update history, electronic adjustment records, and simultaneously retain XML\/PDF files attached to system approval logs.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 254 and Circular 91 impose many new requirements on electronic invoices, but compliance goes beyond simply updating regulations. Businesses need to simultaneously review their invoice creation and processing procedures, data, access control, and document storage and reconciliation mechanisms to minimize errors and tax risks during operation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For businesses with a large volume of invoices, digitization through the application of technology helps to automatically collect, process, and manage incoming invoices and documents on a centralized system, reducing manual data entry and supporting accounting in controlling and reconciling data more effectively.<\/span><\/p>\n<p><b>Register here to receive consultation and experience solutions from Bizzi:<\/b><a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\"><b> Matching Invoices &amp; Documents<\/b><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u1eadp nh\u1eadt ph\u00e1p l\u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i&#8230;<\/p>","protected":false},"author":66,"featured_media":999981928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[372],"tags":[],"class_list":["post-999981925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981925","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\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981925"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981925\/revisions"}],"predecessor-version":[{"id":999982018,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981925\/revisions\/999982018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981928"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}