Vietnam’s tax authority is utilizing a “K-factor” system to identify and address electronic invoice fraud. This system flags potentially fraudulent activity based on calculated risk indicators. The sectors currently receiving the most scrutiny through this method are commerce, construction, and real estate. The K-factor serves as a key tool in the authority’s efforts to improve tax compliance and reduce revenue loss. Details on the specific calculations of the K-factor were not provided in the source. This approach aims to enhance the detection of irregularities in electronic invoicing practices. The system’s implementation reflects a broader move towards digital tax administration and fraud prevention.