From July 1, 2026, consumers providing information to help functional agencies detect acts of not making and delivering electronic invoices when selling goods and providing services may be considered for commendation according to the provisions of Decree 254/2026/ND-CP.
According to point d, clause 1, Article 6 of Decree 254/2026/ND-CP, business households and individual businesses with revenue of over 1 billion VND/year or business households and individual businesses selling assets must register ownership and usage rights and are subject to mandatory use of electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
Meanwhile, Article 41 of Decree 254/2026/ND-CP stipulates the reward of consumers who denounce acts of not making and delivering electronic invoices.
Consumers are considered for commendation when providing truthful, accurate, timely information and having a basis to determine the time, location as well as the violator.
According to Clause 5, Article 41 of Decree 254/2026/ND-CP, the reward level for one case is not more than 10% of the administrative violation fine amount, but not more than 10 million VND/case.
The Decree also assigns the Minister of Finance to specifically regulate the level of commendation, forms, order, procedures for commendation as well as the management and use of funds.
Thus, from July 1, 2026, consumers who denounce business households for not making and issuing electronic invoices may be considered for reward with a maximum level of 10% of the administrative fine amount, but not exceeding 10 million VND for each case, if they fully meet the conditions according to regulations.
