Some notes when issuing invoices for business households with insufficient information?
According to Official Dispatch 312/TCS6-NVDTPC of the Base Tax Department of 6 provinces of Dong Nai, in the process of management, the tax authority discovered many cases when transacting with business households that have not yet complied with regulations on invoicing. To avoid legal risks, taxpayers need to especially remember:
Fully record the identity: It is necessary to clearly state the name of the business household, the exact business address according to the license.
Mandatory identification information: Must have a tax identification number or citizen identification card (CCCD) number of the business household owner. Absolutely do not write it in general or leave it blank.
Obligation to make invoices: When selling goods or providing services, it is mandatory to make invoices to deliver to buyers, regardless of whether the transaction value is large or small.
Consequences of lack of information: The act of making incomplete invoices is not only a violation of the law but is also considered an act of assisting in evading tax obligations.
Penalties for invoice violations for business households in 2026
The tax authority will strengthen periodic and unscheduled inspections, and if violations are detected, they will be strictly handled according to the following penalty frames:
For the act of not issuing invoices: An administrative fine of up to 80,000 VND may be imposed depending on the number of violating invoices. At the same time, taxpayers are also penalized for tax evasion with a fine of 1 to 3 times the amount of tax evaded.
For the act of issuing invoices without mandatory content: Failure to fully state the name, address, tax identification number or CCCD of the business household will be fined from 4,000 VND to 8,000 VND for each violation.
What are the general principles in building invoice and document information?
Based on Article 41 of Decree 123/2020/ND-CP, the management of invoice information of business households must comply with the principles:
The information system must be built and managed uniformly from central to local levels, ensuring national information security and safety.
Data must be collected and updated regularly to ensure accuracy, truthfulness and objectivity, serving timely tax management.
The invoice database is connected and shared on the electronic environment to serve convenient and effective information exploitation for functional agencies.
What are the principles of searching, providing, and using electronic invoice information currently?
The use of electronic invoice information of business households is strictly regulated in Article 44 of Decree 123/2020/ND-CP as follows:
Electronic invoice information is applied to carry out tax procedures, bank payments and prove the legality of goods on the market.
The provision of information must ensure the right subjects, accuracy and timeliness.
The information user must ensure the correct professional purpose and comply with regulations on protecting state secrets.
