In the process of using electronic invoices, many business households, when detecting incorrect invoices, choose to delete them directly on the software, even delete them from the device to "clean up data". This method is quite common, especially for households that do not have dedicated accountants and are used to quickly handling minor errors.
However, according to current legal regulations, electronic invoices are not allowed to be arbitrarily canceled or deleted. The processing of invoices that have been made must comply with the correct order and procedures prescribed by law. If the invoice is canceled or deleted in violation of regulations, business households may be administratively sanctioned, even if tax evasion does not arise.
Canceling electronic invoices incorrectly may be fined up to 15 million VND
According to Decree 125/2020/ND-CP, amended and supplemented by Decree 310/2025/ND-CP, the act of destroying and deleting electronic invoices not in accordance with regulations is considered a violation in the field of taxes and invoices.
Specifically, business households may be fined from 8 – 15 million VND in the following cases:
- Arbitrarily canceling or deleting electronic invoices that have been created without following the correct procedures;
- Canceling invoices but not issuing adjusted or replaced invoices as prescribed;
- Loss of invoice data due to incorrect deletion, not ensuring storage.
The penalty level is applied based on the nature, severity of the violation and the consequences arising, regardless of whether the invoice changes the tax obligation or not.
Confusion when processing invoices is a mistake many households are making
From a legal perspective, it is necessary to clearly distinguish between canceling invoices and adjusting or replacing invoices. Invoice cancellation is only carried out in cases permitted by law, in accordance with procedures and must have sufficient grounds. Meanwhile, with common information errors, the law requires the issuance of adjusted invoices or replacement invoices, and old invoices must not be removed from the system.
The confusion between these handling methods is the reason why many business households unintentionally violate regulations, leading to penalties.
Canceling incorrect invoices can lead to tax arrears risks
Canceling incorrect invoices does not automatically mean tax evasion. However, if the cancellation or deletion of invoices obscures actual revenue, causing discrepancies in declared data, the management agency may reconsider the tax obligations of business households.
In that case, in addition to the administrative fine for invoices, business households may also be:
- Recovering the tax portion declared insufficiently;
- Fine 20% of the tax arrears according to the 2025 Law on Tax Administration;
- Calculate late payment fees according to regulations.
Standardize procedures to avoid penalty risks
To limit risks, business households need to clearly understand the process of processing electronic invoices when there are errors, absolutely do not arbitrarily delete invoices from the system. Using electronic invoice software with clear instructions on adjusting, replacing and storing data will significantly reduce the risk of violations.
In the context of increasingly data-based tax management, canceling electronic invoices that violate regulations is no longer a minor technical error, but can cause business households to face fines of up to 15 million VND. Complying with the correct procedures from the beginning is the most effective way to avoid unnecessary legal risks.
