The issuance of Decree 310/2025/ND-CP does not take place individually, but is closely linked to the context of business households officially abandoning the presumptive tax mechanism to switch to declaring according to actual revenue. When electronic invoices become the basis for recording revenue, each transaction is digitized and traced in real time. This makes the old penalty approach, which is based on individual acts, no longer appropriate.
In the new management environment, errors are not only seen in "whether there is a violation or not", but also in the level and frequency of violations. A small mistake if repeated continuously will create a large mismatch in management data. Therefore, the penalty frame based on the number of violation invoices is born as a step to adjust thinking: Sanctions are not only for deterrence, but also to accurately reflect the scale and impact of the act.
Layering of penalties and logistics of data management behind
The core point of Decree 310/2025/ND-CP is the stratification of fines based on the number of violating invoices, instead of applying a common level for all cases. For acts of not issuing invoices or issuing invoices at the wrong time, the law sets different thresholds, from one invoice to dozens, even hundreds of invoices. This design shows that electronic invoices are not only accounting documents, but have become a unit measuring risks in tax management.
Data management logic is very clear: The more incorrect invoices, the greater the level of impact on revenue transparency, and the higher the penalty. This is especially important in the context that invoice data is automatically compared, allowing quick identification of systemic errors. The tiered penalty framework is therefore not only for handling consequences, but also for preventing prolonged errors from the beginning.
Household businesses are strongly affected and the problem of adaptation
Household businesses are the group most directly affected by the new penalty mechanism. Most households do not have accounting departments, all operations from selling goods to making invoices are undertaken by one person. Meanwhile, popular business models such as F&B, retail or online sales have high transaction frequency and are prone to errors if the process is not standardized.
The tiered penalty framework sets a clear requirement: Minor errors can be handled at a light level, but repeated errors will quickly push business households into the group of more serious violations. This forces business households to change their operating methods, from making invoices immediately when transactions arise, controlling the number of invoices each day to more stringent data management.
From a policy perspective, Decree 310/2025/ND-CP not only tightens the discipline of electronic invoices, but also sends a signal about a new management stage, where data plays a central role. For business households, understanding the hierarchy mechanism and proactively adapting not only helps avoid penalty risks, but is also a necessary shift to operate transparently and stably in the post-contract tax period.
