🧾 1. How are XML files and PDF files different?

⚠️ 2. Why should enterprises not store only PDF files?

Storing only PDF files may expose enterprises to risks in the following situations:

• ❌ The original data file is unavailable when requested by the tax authority;
• ❌ It may be difficult to verify the validity of e-invoices;
• ❌ It may be difficult to reconcile discrepancies between invoice data and the visual representation;
• ❌ There may be a risk of data loss in invoicing systems, email systems or accounting software;
• ❌ It may be difficult to prove the validity of invoices during tax finalization, tax inspection or tax audit.

🔎 3. What should enterprises check when receiving e-invoices?

When receiving e-invoices from suppliers, accountants should not only check the PDF file, but should also
review important information such as:

• ✅ Whether the XML file is fully available;
• ✅ The tax identification number, name and address of the seller and the buyer;
• ✅ Invoice number, invoice symbol and invoice issuance date;
• ✅ Name of goods or services;
• ✅ Value before tax, VAT rate and VAT amount;
• ✅ Total payment amount;
• ✅ Invoice status on the tax authority’s lookup system;
• ✅ Whether the invoice has been adjusted, replaced or cancelled.

💻 4. Current regulations on e-invoices continue to emphasise
the data aspect

From 1 July 2026, Decree No. 254/2026/ND-CP takes effect, providing detailed regulations on e-invoices
and e-documents under Law on Tax Administration No. 108/2025/QH15.

This Decree continues to emphasise the principles of creating, managing and using e-invoices in data format,
and requires invoices to fully and accurately reflect the contents of economic transactions arising.

Therefore, enterprises need to shift from the mindset of “keeping printed copies” to the mindset of managing
e-invoice data.

📌 5. How should enterprises store e-invoices?

To mitigate risks, enterprises should establish an e-invoice storage process as follows:

🚫 6. Common mistakes

In practice, many enterprises still make the following mistakes:

• ❌ Storing only PDF files and not retaining XML files;
• ❌ Receiving invoices by email but failing to download and store the XML files;
• ❌ Failing to check invoice status on the system;
• ❌ Failing to distinguish between original invoices, adjusted invoices and replacement invoices;
• ❌ Storing invoices in a scattered manner, not by tax declaration period;
• ❌ Losing invoice data when accounting personnel leave;
• ❌ Having no process to verify input invoices before tax declaration.

✅ 7. What should enterprises do now?

Enterprises should proactively review their e-invoice processes, particularly by:

• 🔎 Verifying whether all XML files are being properly retained;
• 📂 Reviewing the e-invoice data repository for previous years;
• 🧾 Reconciling input invoices with tax returns and accounting records;
• 📌 Assigning clear responsibility for invoice storage;
• 💻 Establishing procedures for downloading, verifying, storing and backing up invoices;
• ⚠️ Reviewing invoices that are available only in PDF format and determining how to supplement the data,
  if necessary.

💡 Practical perspective from MBA Audit

🤝 How can MBA Audit support enterprises?

MBA Audit supports enterprises with:

• 📌 Reviewing input and output e-invoice dossiers;
• 📌 Checking the storage of XML and PDF files;
• 📌 Reconciling invoices with accounting records and tax returns;
• 📌 Reviewing risks relating to incorrect, cancelled, adjusted and replacement invoices;
• 📌 Advising on e-invoice storage and control processes;
• 📌 Assisting with explanations of invoice dossiers during tax inspections.