After gradually removing the fixed tax, business households switch to tax declaration based on actual revenue and use electronic invoices for all sales and service transactions. In that context, the obligation to store and provide electronic invoices when functional agencies inspect becomes a mandatory requirement, but it is a stage that many business households are still confused about.
In many cases, invoices have been made valid, but when requested for inspection, business households cannot present electronic invoices due to data loss, software errors, equipment changes or not knowing how to retrieve them. This error can lead to administrative penalties, even if tax evasion does not arise.
How to be penalized for not providing electronic invoices
According to Decree 125/2020/ND-CP, amended and supplemented by Decree 310/2025/ND-CP, the act of not being able to provide electronic invoices when requested by competent authorities is an administrative violation in the field of taxes and invoices.
Household businesses may be fined from 5 - 10 million VND in cases:
- Cannot store electronic invoices as prescribed;
- Not presenting or not being able to provide electronic invoices during inspection and examination;
- Invoice data is lost, faulty without recovery or backup measures.
This fine is applied independently of whether the invoice has been issued or not. In other words, if an invoice has been issued but cannot be provided when inspected, it will still be penalized.
Distinguishing between no invoices and no invoices can be provided
It is necessary to clearly distinguish between two situations that are often confused in practice:
In case of not issuing invoices when transactions arise, business households may be fined at a much higher level, even up to tens of millions of VND depending on the number of violating invoices.
Meanwhile, in cases where valid invoices have been issued but cannot be provided upon inspection, the fine is lower, ranging from 5 - 10 million VND, but it is still a significant risk for small business households.
This distinction is very important, because many households believe that "already issued invoices, it's okay", while the obligation to store and provide invoices is an independent legal obligation.
When invoices cannot be provided, they are considered more severely.
According to the 2025 Law on Tax Administration, management agencies can consider the nature, severity and frequency of violations. If the failure to provide invoices only occurs due to technical errors, loss of individual data and business households are willing to remedy it, this can be considered a mitigating circumstance.
Conversely, if this situation is repeated many times, prolonged or accompanied by a large difference between invoices and declared revenue, functional agencies may expand the scope of inspection, leading to greater tax risks.
Business households need to standardize invoices to avoid being fined
To limit risks, business households need to pay attention to three key points. First, choose electronic invoice software that has the ability to store and retrieve data stably, avoiding total dependence on one device. Second, perform periodic invoice data backup, especially when changing phones, computers or upgrading software. Third, proactively grasp the process of retrieving and providing electronic invoices when required for inspection.
In a data-based tax management environment, invoicing is not enough. Proper storage and timely provision are the factors that help business households avoid unnecessary penalties.
