{"id":999982065,"date":"2026-08-14T10:39:54","date_gmt":"2026-08-14T03:39:54","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999982065"},"modified":"2026-08-14T10:39:54","modified_gmt":"2026-08-14T03:39:54","slug":"5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/","title":{"rendered":"5 criteria for identifying high-risk taxpayers when registering to use electronic invoices."},"content":{"rendered":"<figure id=\"attachment_999982066\" aria-describedby=\"caption-attachment-999982066\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999982066 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi.webp\" alt=\"\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999982066\" class=\"wp-caption-text\">5 criteria for identifying high-risk taxpayers when registering to use electronic invoices.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">From July 1st, 2026, Article 7 of Circular 91\/2026\/TT-BTC stipulates five indicators to identify high-risk taxpayers during the electronic invoice registration process. These indicators focus on the representative\/owner, suspicious transactions, registered address, the status of the related taxpayer, and other risk management indicators. However, the appearance of one indicator should not be interpreted as immediate rejection of the registration; the process still includes steps for explanation, additional information, or verification as per Article 6.<\/span><\/p>\n<p><b>Basis for applying this article<\/b><\/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 eztoc-toggle-hide-by-default' ><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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#5_tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_khi_dang_ky_HDDT\" >5 criteria for identifying high-risk taxpayers when registering for electronic invoices.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Nguoi_dai_dienchu_so_huu_lien_quan_gian_lan_mua_ban_hoa_don\" >The representative\/owner involved in the fraud and trading of invoices.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Nguoi_dai_dienchu_so_huu_thuoc_danh_sach_co_giao_dich_dang_ngo\" >The representative\/owner on the list has engaged in suspicious transactions.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Dia_chi_tru_so_thuoc_truong_hop_co_dau_hieu_rui_ro\" >The registered address is considered to be at risk.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Nguoi_dai_dienchu_so_huu_lien_quan_NNT_co_trang_thai_hoac_vi_pham_rui_ro\" >The representative\/owner associated with the taxpayer has a risk status or violation.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Dau_hieu_khac_theo_co_che_quan_ly_rui_ro\" >Other indicators according to the risk management mechanism<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Co_mot_trong_5_dau_hieu_doanh_nghiep_co_bi_tu_choi_dang_ky_HDDT_ngay_khong\" >If a business exhibits one of these five signs, will its application for e-invoices be immediately rejected?<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Doi_chieu_thong_tin_dang_ky\" >Verify registration information<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Phat_hien_dau_hieu_rui_ro\" >Detecting signs of risk<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Giai_trinhbo_sung_hoac_xac_minh\" >Explanation\/Supplementation or Verification<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Ket_qua_chap_nhan_hoac_khong_chap_nhan\" >The result is either accepted or rejected.<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Doanh_nghiep_nen_ra_soat_gi_truoc_khi_dang_ky_su_dung_HDDT\" >What should businesses review before registering to use e-invoices?<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Chu_so_huu_va_nguoi_dai_dien\" >Owners and representatives<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Dia_chi_tru_so\" >Head office address<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Phap_nhan_co_lien_quan\" >Related legal entities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Du_lieu_phuc_vu_giai_trinh\" >Data for explanation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Khi_nhan_yeu_cau_giai_trinh_hoac_xac_minh_doanh_nghiep_nen_lam_gi\" >What should businesses do when they receive requests for explanation or verification?<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#5_tieu_chi_nay_co_phai_toan_bo_tieu_chi_danh_gia_rui_ro_hoa_don_rui_ro_thue\" >Are these five criteria the complete criteria for assessing invoice risk and tax risk?<\/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\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/5-criteria-for-identifying-high-risk-taxpayers-when-registering-to-use-electronic-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Tax Administration 108\/2025\/QH15<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 254\/2026\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 91\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 94\/2026\/TT-BTC<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_khi_dang_ky_HDDT\"><\/span><b>5 criteria for identifying high-risk taxpayers when registering for electronic invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Starting July 1, 2026, the tax authorities will implement an automated data reconciliation mechanism to identify high-risk cases early. Here are five specific signs:<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">Criteria<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Content to understand<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Entity under consideration<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Regarding the fraudulent activities involving the buying and selling of invoices, a conclusion has been reached.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Owner\/Representative<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Included in the list of suspicious transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Owner\/Representative<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The registered office address is considered a risk indicator.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Address<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Related to other taxpayers with tax identification number status or violations of regulations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Owner\/Representative + Related Taxpayer<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other indicators according to the risk management mechanism and with notification.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxpayer<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_lien_quan_gian_lan_mua_ban_hoa_don\"><\/span><b>The representative\/owner involved in the fraud and trading of invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This criterion does not simply assess whether a person is listed as the owner of multiple businesses. The decisive factor is that the person simultaneously holds a role in a taxpayer for which a competent state authority has concluded that the individual engaged in fraudulent activities or the buying and selling of invoices. According to Article 7, the subjects considered are the owner or representative of the registered business. It is important to note that there must be an official written &quot;conclusion.&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_thuoc_danh_sach_co_giao_dich_dang_ngo\"><\/span><b>The representative\/owner on the list has engaged in suspicious transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The second indicator relates to the list of suspicious transactions under anti-money laundering laws, not all transactions of large value or occurring frequently. This provision refers to anti-money laundering laws and applies to the owner or representative of the business.<\/span><\/p>\n<p><b>This should not be misunderstood:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Making large, non-automatic transfers carries risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legitimate international payment transactions are not considered risky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The high frequency of transactions due to industry specifics does not necessarily mean they are suspicious.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dia_chi_tru_so_thuoc_truong_hop_co_dau_hieu_rui_ro\"><\/span><b>The registered address is considered to be at risk.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The registered address is identified as risky when it falls into two main categories: having no specific address within administrative boundaries; or being located in an apartment building, except for areas\/apartments legally permitted for business purposes. In this case, the regulations note an exception for individual businesses.<\/span><\/p>\n<p><b>Businesses can review:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the registration address specific enough?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are the address details consistent across the records?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the office is located in an apartment building, is that area permitted for business use?.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_lien_quan_NNT_co_trang_thai_hoac_vi_pham_rui_ro\"><\/span><b>The representative\/owner associated with the taxpayer has a risk status or violation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The evaluation model for this criterion is as follows:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Company A is registering<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Owner\/Representative X<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193 (also)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Business owner\/representative B<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B falls under the state or behavior defined in Article 7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The cases mentioned currently include businesses that have ceased operations but have not completed the procedures for terminating their tax identification number (TIN), businesses not operating at their registered address, or businesses engaging in tax, invoice, or document violations as stipulated in Circular 94\/2026\/TT-BTC. This connection may lead to the registration being considered under criterion 4 if it meets the conditions of Article 7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_hieu_khac_theo_co_che_quan_ly_rui_ro\"><\/span><b>Other indicators according to the risk management mechanism<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The fifth criterion should not be interpreted as meaning that the tax authority can freely add any indicators. Article 7 links this group to the compliance management and risk management mechanism under Circular 94\/2026\/TT-BTC and requires notification for taxpayers to be aware and provide explanations. Circular 94\/2026\/TT-BTC is the current document on compliance management and risk management in tax administration effective from July 1, 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So, if any of the above signs appear, will the tax authorities immediately refuse the registration of the electronic invoice?<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_mot_trong_5_dau_hieu_doanh_nghiep_co_bi_tu_choi_dang_ky_HDDT_ngay_khong\"><\/span><b>If a business exhibits one of these five signs, will its application for e-invoices be immediately rejected?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The appearance of a mark in Article 7 should not be interpreted as automatically leading to the refusal of electronic contract registration. Article 7 refers this case to the procedure in point c, clause 2, Article 6, which includes mechanisms for explanation, supplementary information\/documents, and verification.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_thong_tin_dang_ky\"><\/span><b>Verify registration information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The new process includes an automated data reconciliation step; current sources describe this step as being completed within one business day of receiving the registration. Businesses can refer to additional information on this process. <\/span><a href=\"https:\/\/bizzi.vn\/quy-trinh-dang-ky-hoa-don-dien-tu\/\"><span style=\"font-weight: 400;\">Electronic invoice registration process<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_dau_hieu_rui_ro\"><\/span><b>Detecting signs of risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If indications under Article 7 appear, the tax authorities will proceed to the risk assessment step as stipulated in Article 6.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_trinhbo_sung_hoac_xac_minh\"><\/span><b>Explanation\/Supplementation or Verification<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Circular 91 stipulates a deadline of 3 working days from the date of receiving the notification for taxpayers to provide explanations and supplementary information and documents.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>The result is either accepted or rejected.<\/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;\">If the explanation is accepted or verified that the business is operating at the address, the tax authority will issue an acceptance notice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to provide an explanation, failure to provide an explanation within the specified timeframe, or inability to verify the activity at the address may result in a rejection notice stating the reasons as required by regulations.<\/span><\/li>\n<\/ul>\n<p><b>Registration \u2794 Comparison and verification of Article 7 \u2794 Explanation\/verification \u2794 Results<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_ra_soat_gi_truoc_khi_dang_ky_su_dung_HDDT\"><\/span><b>What should businesses review before registering to use e-invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chu_so_huu_va_nguoi_dai_dien\"><\/span><b>Owners and representatives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses can proactively verify whether the registration information is accurate and consistent. A key point to note is to examine the legal entities that the individual manages\/owns, thereby identifying any related legal entities with unusual circumstances that the business is aware of.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dia_chi_tru_so\"><\/span><b>Head office address<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses can review:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the registration address specific enough?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are the address details consistent across the records?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the office is located in an apartment building, is that area permitted for business use?.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Phap_nhan_co_lien_quan\"><\/span><b>Related legal entities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In this case, the business needs to review to ensure it does not violate any related risks; you can refer to additional information on this topic. <\/span><a href=\"https:\/\/bizzi.vn\/dau-hieu-rui-ro-hoa-don-la-gi\/\"><span style=\"font-weight: 400;\">invoice risk indicators<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_lieu_phuc_vu_giai_trinh\"><\/span><b>Data for explanation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Since Article 6 allows tax authorities to request clarification and additional information, businesses should ensure that legal data, addresses, and actual operations related to the registration content can be verified when necessary.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nhan_yeu_cau_giai_trinh_hoac_xac_minh_doanh_nghiep_nen_lam_gi\"><\/span><b>What should businesses do when they receive requests for explanation or verification?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Step 1. Read the instructions carefully.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Clearly identify which data needs to be explained, the deadline, and the content\/documents requested by the tax authorities.<\/span><\/p>\n<p><b>Step 2. Identify the information to be compared.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Focus on verifying the representative, owner, address, operational status, and related information to ensure they meet the requirements.<\/span><\/p>\n<p><b>Step 3. Prepare data within the correct scope.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">You should only prepare information and documents that are within the scope required for verification, avoiding submitting unnecessary documents.<\/span><\/p>\n<p><b>Step 4. Meet the deadline.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In cases where regulations stipulate, businesses have 3 working days from the date of receiving the notification to provide an explanation.<\/span><\/p>\n<p><b>Step 5. Monitor the results.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Continue monitoring the tax authority&#039;s processing results to see whether your application has been accepted or rejected according to the procedure.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_tieu_chi_nay_co_phai_toan_bo_tieu_chi_danh_gia_rui_ro_hoa_don_rui_ro_thue\"><\/span><b>Are these five criteria the complete criteria for assessing invoice risk and tax risk?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">No. The five indicators in Article 7 have a specific scope of registering for the use of electronic invoices. Tax risk management and identifying risky invoices during operations have a much broader scope.<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">Content<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Scope<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><b>5 signs of Article 7<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Steps to register for e-invoices<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/bizzi.vn\/bo-tieu-chi-rui-ro-hoa-don-la-gi\/\"><b>Invoice risk criteria<\/b><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Invoice-related activities and transactions<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/bizzi.vn\/quan-ly-rui-ro-ve-thue\/\"><b>Tax risk management<\/b><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Broader scope of tax compliance\/risk management<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>Frequently asked questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Is it sufficient to meet just one of the five criteria to be considered under the risk assessment mechanism?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 7, yes, the appearance of any indication will cause the file to be transferred to the risk management mechanism.<\/span><\/p>\n<p><b>Does having an office in an apartment building automatically mean a higher risk?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">No. The scope and exceptions to criterion 3 must be considered correctly (such as the area permitted for business or exceptions for individual businesses).<\/span><\/p>\n<p><b>Is it considered risky for a representative to simultaneously own and manage multiple companies?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">It&#039;s not just about representing multiple businesses. Specific conditions outlined in the relevant criteria must be met.<\/span><\/p>\n<p><b>When asked to provide an explanation, how long do taxpayers have to do so?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In the case referred to in point c, clause 2, Article 6, the deadline is 3 working days from the date of receiving the notification.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the course of operations, businesses can apply technological solutions to manage invoice risks safely and automatically. <\/span><a href=\"https:\/\/bizzi.vn\/\"><span style=\"font-weight: 400;\">Bizzi Bot<\/span><\/a><span style=\"font-weight: 400;\"> To proactively cross-check data with partners.<\/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;\">The five criteria in Article 7 of Circular 91\/2026\/TT-BTC help businesses identify cases that may be subject to risk assessment when registering to use electronic invoices. However, the appearance of a warning sign does not necessarily mean the application will be immediately rejected; businesses still need to proactively review legal information, representatives, addresses, related legal entities, and prepare complete and timely explanatory data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During operations, as the number of partners and invoices increases, manual verification can make it difficult for businesses to detect anomalies early. Bizzi Bot \u2013 an invoice processing and invoice risk management solution \u2013 helps businesses centralize data, reconcile invoice and supplier information, thereby enabling the Finance and Accounting department to proactively identify risks and improve compliance control.<\/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>Invoice Processing<\/b><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>From July 1st, 2026, Article 7 of Circular 91\/2026\/TT-BTC stipulates 5 indicators to identify taxpayers with high risk in the tax year\u2026<\/p>","protected":false},"author":66,"featured_media":999982066,"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-999982065","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\/999982065","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=999982065"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982065\/revisions"}],"predecessor-version":[{"id":999982067,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982065\/revisions\/999982067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999982066"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999982065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999982065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999982065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}