According to Decree 310/2025/ND-CP amending Decree 125/2020/ND-CP on administrative sanctions for tax and invoice violations effective from January 16, 2026, the penalty for failure to prepare invoices or invoices at the wrong time for the sale of goods or service provision is as follows:
At the same time, the penalty for failure to prepare invoices or invoices at the wrong time for goods and services used for promotion, advertising, and samples; goods and services used for giving, giving, donating, exchanging, or paying wages to employees and internal consumption (except for domestically traded goods to continue the production process); export goods in the following forms of lending, lending or refunds:
