The Government has just issued Decree No. 310/2025/ND-CP amending and supplementing Decree No. 125/2020/ND-CP on sanctioning administrative violations in the field of taxes and invoices. The new Decree takes effect from January 16, 2026, which tightens and clarifies sanctions for violations of regulations on destroying invoices, especially related to invoices ordered and purchased from tax authorities.
Penalties for violations of invoice destruction
According to Article 27 of Decree 310/2025/ND-CP, violations of regulations on the destruction of invoices will be penalized according to the following levels:
A warning shall be imposed for cases of destroying invoices that are overdue for 1–5 working days, from the date of expiration of the period to be destroyed according to regulations and with mitigating circumstances.
A fine of 2–4 million VND shall be imposed for the following acts:
Destruction not in accordance with regulations. Invoices ordered and printed for purchase from tax authorities are not continued to be used, and are no longer valid for use as notified by the tax authority;
Do not destroy printed invoices purchased from tax authorities that are no longer used or have no validity for use;
Destroy invoices overdue from 1-10 working days, unless only warned.
A fine of 4–8 million VND shall be imposed for more serious violations, such as: Destruction of invoices overdue for 11 working days or more; Failure to destroy invoices according to the provisions of law; Destruction of invoices in the wrong order and procedures; Destruction of invoices in incorrect cases that must be destroyed according to regulations.
In addition to fines, the tax authority also applies remedial measures, forcing the destruction of invoices for non-destructive acts as prescribed.
Notable new points compared to old regulations
Compared to Decree 125/2020/ND-CP, Decree 310/2025/ND-CP has many important adjustments, correctly reflecting the current invoice management practice:
Completely remove the concept of "invoice cancellation", only apply the term "invoice destruction", in order to unify the understanding and application of the law.
Eliminate acts related to "annuling issued invoices but not yet prepared", only adjusting for printed invoices purchased from tax authorities, in the context that paper invoices are no longer common.
Abolish sanctions against electronic invoices made incorrectly, because currently errors in electronic invoices are handled in the form of adjustment or replacement according to Decree 123/2020/ND-CP.
Abolishing the regulation on "annulling pre-printed invoices not yet issued", because it is no longer suitable for the current tax management reality.
Regarding remedial measures, the new regulation only requires the destruction of invoices, instead of "destruction or destruction" as before.
Tax experts recommend that business households and individuals still using printed invoices purchased from tax authorities need to carefully review the deadline and order for destroying invoices, avoiding subjective psychology because the penalties according to new regulations are higher and stricter. Complying with regulations not only helps avoid being penalized but also limits legal risks in the process of finalization and tax inspection.
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