In the process of switching to using comprehensive electronic invoices, many business households have made mistakes when entering buyer information such as writing the wrong name, wrong tax identification number or address. Many cases believe that this is just a simple technical error, which can be ignored if it does not change the tax amount.
However, according to current regulations, issuing invoices with incorrect mandatory information is still an administrative violation in the field of tax and invoices, even if it does not cause a shortage of tax payable.
Incorrect invoice content, fines can be up to 12 million VND
According to Decree 125/2020/ND-CP, amended and supplemented by Decree 310/2025/ND-CP, the act of making invoices not in accordance with regulations may be penalized as follows:
- A fine of 4 – 8 million VND if the invoice has information errors but not serious enough.
- A fine of 8 – 12 million VND if errors affect tax obligations or cause confusion in determining transactions.
The specific penalty level will be based on the nature, severity of the violation and the number of incorrect invoices.
Distinguish between adjustable errors and penalized violations
The law allows adjustment or replacement of electronic invoices if errors are detected after making them. In case business households proactively detect and make adjusted invoices in accordance with regulations and do not make tax shortfalls, functional agencies may consider mitigating circumstances.
Conversely, if errors are detected during inspection and are not handled according to the correct procedure (not issuing adjusted invoices, not notifying according to regulations), business households may be penalized according to the above framework.
The boundary between invoice errors and tax arrears
If the invoice records incorrect information that distorts the nature of the transaction or conceals revenue, the management agency can determine the act of incorrect or insufficient tax declaration. In that case, in addition to the administrative fine, business households can also:
- Being retroactively collected the remaining tax arrears;
- Be fined 20% of the tax declared insufficiently according to the 2025 Law on Tax Administration;
- Being charged late payment according to regulations.
Standardizing invoices to avoid penalty risks
To limit violations, business households need to carefully check customer information before issuing electronic invoices, especially tax codes and unit names. Using software with automatic tax code checking function or integrating lookup data will significantly reduce the risk of errors.
In a tax management environment based on data, incorrect invoice information is no longer a simple technical error, but can become a basis for penalties if not handled promptly and in accordance with regulations.
