Table of penalties for violations of regulations on invoice issuance
According to Article 24 of Decree 125/2020/ND-CP (amended in Decree 102/2021/ND-CP), the penalty level for violations of regulations on invoice issuance when selling goods and services is as follows:
(1) Warning for one of the following acts:
- Invoices are issued at the wrong time but do not lead to late payment of tax obligations and there are mitigating circumstances;
- Creating invoices continuously from small numbers to large numbers but different volumes (using volumes with larger serial numbers and not using volumes with smaller serial numbers) and organizations and individuals after discovering have destroyed invoice volumes with smaller serial numbers;
- Creating incorrect types of invoices according to regulations that have been assigned to buyers or have declared taxes, the seller and the buyer detect the creation of incorrect types of invoices and re-establish the correct types of invoices according to regulations before the competent authority announces the inspection and examination decision at the taxpayer's headquarters and does not affect the determination of tax obligations.
(2) A fine of between 500,000 VND and 1,500,000 VND shall be imposed for one of the following acts:
- Not issuing summary invoices according to the provisions of law on invoices for selling goods and providing services.
- Do not issue invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, exchanging, and paying salaries for employees, except for internal circulation goods, internal consumption to continue the production process.
(3) A fine of between VND 3,000,000 and VND 5,000 shall be imposed for the act of making invoices at the wrong time but not leading to late payment of tax obligations, except in cases of making invoices at the wrong time but not leading to late payment of tax obligations and with mitigating circumstances;
(4) A fine of between 4,000 VND and 8,000 VND shall be imposed for one of the following acts:
- Issuing invoices at the wrong time according to the provisions of law on invoices for selling goods and providing services, except in the following cases:
+ Invoices are issued at the wrong time but do not lead to late payment of tax obligations and there are mitigating circumstances;
+ Invoices are issued at the wrong time but do not lead to late payment of tax obligations, except in cases where invoices are issued at the wrong time but do not lead to late payment of tax obligations and there are mitigating circumstances.
- Invoices are issued not in order from small to large according to regulations, except in cases of continuous invoice issuance from small to large but different volumes (using volumes with larger order numbers and not using volumes with smaller order numbers) and organizations and individuals after discovering have destroyed invoice volumes with smaller order numbers;
- Create invoices stating the date on the invoice before the date of purchase of the invoice by the tax authority;
- Creating incorrect types of invoices according to the provisions of law on invoices for sales of goods, service provision and have been delivered to buyers or have declared taxes, except in cases of Creating incorrect types of invoices according to regulations that have been delivered to buyers or have declared taxes, the seller and the buyer detect the creation of incorrect types of invoices and re-establish the correct types of invoices according to regulations before the competent authority announces the inspection and examination decision at the taxpayer's headquarters and does not affect the determination of tax obligations;
- Creating electronic invoices when there is no notice of approval from the tax authority or before the date the tax authority accepts the use of electronic invoices with or without codes from the tax authority;
- Issuing invoices for sale of goods and services during the temporary suspension of business operations, except in cases of issuing invoices to customers to implement contracts signed before the date of notification of temporary suspension of business;
- Creating electronic invoices from cash registers without connection, transferring electronic data to tax authorities.
- Invoices are made without fully recording the mandatory contents on the invoice as prescribed.
(5) A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed for the act of not issuing invoices when selling goods or providing services to buyers as prescribed, except for the act of not issuing invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, exchanging, or paying salaries for employees, except for internal circulation goods, internal consumption to continue the production process.
(6) Remedial measures: Compulsory issuance of invoices according to regulations for acts specified in point d, clause 4, clause 5, Article 24 of Decree 125/2020/ND-CP (amended in Decree 102/2021/ND-CP) when the buyer requests.
* Note: The above fine level applies to violating organizations, in case individuals (including households, business households) have similar violations, the fine level is 1/2 of the fine level of the organization. (According to Clause 4, Article 7 of Decree 125/2020/ND-CP)
Acts prohibited in the field of invoices and documents
The prohibited acts in the field of invoices and documents according to Article 5 of Decree 123/2020/ND-CP are as follows:
1. For tax officials
- Causing trouble and difficulties for organizations and individuals coming to buy invoices and documents;
- Having acts of covering up, colluding with organizations and individuals to use illegal invoices and documents;
- Receiving bribes when inspecting and checking invoices.
2. For organizations and individuals selling and providing goods and services, organizations and individuals have related rights and obligations.
- Committing fraudulent acts such as using illegal invoices, using illegal invoices;
- Obstructing tax officials from performing official duties, specifically acts of obstructing and causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;
- Illegally accessing, falsifying, destroying the information system about invoices and documents;
- Giving bribes or performing other acts related to invoices and documents for illicit profit.
