The Government has just issued Decree No. 310/2025/ND-CP amending and supplementing a number of articles of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government stipulating penalties for administrative violations related to taxes and invoices.
This Decree has many new points, detailing the principles and penalties, especially for violations of invoices.
Ms. Nguyen Thi Lan Anh, Head of the Legal Department of the Tax Department, said that in one case, if a business makes many invoices at the wrong time or does not make many invoices, it will still be fined but only fined for one corresponding act and the fine level will be based on the number of violating invoices.
The act of not issuing invoices as prescribed shall be penalized as follows:
- Warning for the act of not issuing invoices for goods and services used for promotion, advertising, sample goods; goods and services used for giving, giving away, giving away, exchanging, paying salaries on behalf of employees and internal consumption (except for internally circulated goods to continue the production process); exporting goods in the form of lending, borrowing or returning goods 01 number of invoices;
- A fine of between VND 1,000,000 and VND 2,000,000 shall be imposed in case of not issuing invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, giving away, donating, exchanging, paying salaries on behalf of employees and internal consumption (except for internally circulated goods to continue the production process); exporting goods in the form of lending, borrowing or returning goods from 02 invoice numbers to less than 10 invoice numbers and in case of not issuing invoices when selling goods or providing services according to 01 invoice number;
- A fine of between VND 2,000,000 and VND 10,000,000 shall be imposed in case of not issuing invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, giving away, donating, exchanging, paying salaries on behalf of employees and internal consumption (except for internally circulated goods to continue the production process); exporting goods in the form of lending, borrowing or returning goods from 10 invoices to less than 50 invoices and in case of not issuing invoices when selling goods or providing services as prescribed from 02 invoices to less than 10 invoices;
- A fine of VND 10,000,000 to VND 30,000,000 in case of not issuing invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, giving away, donating, exchanging, paying salaries on behalf of employees and internal consumption (except for internally circulated goods to continue the production process); exporting goods in the form of lending, borrowing or returning goods from 50 invoices to less than 100 invoices and in case of not issuing invoices when selling goods and providing services according to regulations from 10 invoices to less than 20 invoices;
- A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed in case of not issuing invoices for goods and services used for promotions, advertising, sample goods; goods and services used for giving, giving away, donating, exchanging, paying salaries on behalf of employees and internal consumption (except for internally circulated goods to continue the production process); exporting goods in the form of lending, borrowing or returning goods from 100 invoices or more and in case of not issuing invoices when selling goods or providing services as prescribed from 20 invoices to less than 50 invoices;
- A fine of between 60,000,000 VND and 80,000,000 VND in case of not making invoices when selling goods or providing services as prescribed from 50 invoice numbers or more.";
The measure to remedy the consequences is to force the issuance of invoices according to regulations.
According to Mr. Vu Hoang Long - Deputy Chief of Hanoi City Tax Department, the correct, sufficient, and timely implementation of tax obligations demonstrates the responsibility of people and businesses towards the country.
He emphasized that the State's regulations on administrative violations are not aimed at collecting fines but at creating a level playing field in the implementation of tax obligations among all taxpayers.
The level of administrative violation according to the assessment of the tax authority is large and higher than the level of compliance if taxpayers strictly implement from the beginning. Therefore, people, individual households, business households as well as businesses and organizations need to study and understand tax policies and laws, tax administrative procedures, and regularly update changes in policies and laws.
In the process of implementation, it is necessary to control the declaration and issuance of invoices; at the same time, when there are errors, it is necessary to correct and replace them promptly to avoid being sanctioned for administrative violations.
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