The Tax Authority has just issued a handbook to guide business households to promote the use of input invoices.
Accordingly, common fraudulent acts include: Fake invoices, invoices that have expired, invoices that have been stopped in use, unregistered electronic invoices, invoices of businesses that do not operate at business addresses before issuing invoices; invoices with incorrect information, tax rates, or not true to transaction practice; invoices of businesses showing signs of fraud, or having a legal representative to stop operations...
In case the competent authority inspects the business household's purchase, issuance and use of illegal invoices, in fact not trading in goods and services... will be handled according to the provisions of Decree No. 125/2020/ND-CP dated October 21, 2020 and Decree No. 102/2021/ND-CP dated November 16, 2021 of the Government amending and supplementing a number of articles of the Decrees on administrative sanctions in the field of taxes, invoices...
Warning that in case a business household does not have an input invoice leading to failure to prove the origin of goods may be subject to penalties according to the provisions of Article 17 of Decree 98/2020/ND-CP amended by Clause 3, Article 1 of Decree 24/2025/ND-CP and amended by Clause 7, Article 147 of Decree 96/2023/ND-CP as follows:
The act of trading in goods of unknown origin and source can be punished as follows:
(1) A warning or a fine of VND 300,000 to VND 500,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth less than VND 1,000,000.
(2) Fine from VND 500,000 to VND 1,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 1,000,000 to less than VND 3,000,000.
(3) Fine from VND 1,000,000 to VND 3,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 3,000,000 to less than VND 5,000,000.
(4) Fine from VND 3,000,000 to VND 5,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 5,000,000 to less than VND 10,000,000.
(5) Fine from VND 5,000,000 to VND 7,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 10,000,000 to less than VND 20,000,000.
(6) Fine from VND 7,000,000 to VND 10,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 20,000,000 to less than VND 30,000,000.
(7) Fine from VND 10,000,000 to VND 15,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 30,000,000 to less than VND 40,000,000.
8. Fine from VND 15,000,000 to VND 20,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 40,000,000 to less than VND 50,000,000.
9. Fine from VND 20,000,000 to VND 30,000,000 for violations specified in Clause 1 of this Article in cases where the violating goods are worth from VND 50,000,000 to less than VND 70,000,000.
(10) Fine from VND 30,000,000 to VND 40,000,000 for the act of trading in goods of unknown origin in cases where the violating goods are worth from VND 70,000,000 to less than VND 100,000,000.
(4) Fine from VND 40,000,000 to VND 50,000,000 for trading in goods of unknown origin in cases where the violating goods are worth VND 100,000,000 or more
12. Fines twice the fine for items (1) to (4) for manufacturers and importers who commit administrative violations or goods in violation in one of the following cases:
- As food, food additives, food processing aids, food preservatives, disease prevention drugs and medicines, pharmaceutical ingredients, cosmetics, medical equipment;
- Are cleaning substances, chemicals, insecan repellent, disinfectants used in the fields of household appliances and health, aquaculture environmental treatment products, livestock waste treatment products, veterinary drugs, pesticides, fertilizers, cement, growth stimulants, plant varieties, animal varieties, aquatic species, aquatic feed or minerals that are not common construction materials according to the provisions of law;
In addition, an additional fine may be imposed for confiscating exhibits for violations of the provisions of this Article, except in cases where remedial measures are applied to force the destruction of exhibits
Remedial measures:
- Forced destruction of exhibits that violate the health of people, livestock, crops and the environment for the business of goods of unknown origin.
- Forced to return any illegal profits obtained from committing a violation of regulations.
