The Government has issued Decree No. 310/2025/ND-CP amending and supplementing a number of articles of Decree No. 125/2020/ND-CP regulating penalties for administrative violations related to taxes and invoices.
Decree 310 not only expands the scope of regulation of subjects being penalized in administrative violations on taxes but also details the principles and levels of penalties, especially for violations of invoices and the responsibilities of related parties.
Ms. Nguyen Thi Lan Anh, Head of the Legal Department (Tax Department) said that Decree 310 focuses on perfecting the legal framework in a very clear, transparent and consistent direction with tax management practices.
The Decree has some new points such as supplementing the scope of regulation including other revenues managed by tax management agencies. Specifically, this revenue is related to the management and investment of state capital in enterprises. This regulation will ensure fairness between economic types.
The Decree also supplements the subjects of penalties. For example, companies formed under multinational corporations must pay supplementary corporate income tax according to Resolution 107 if these companies formed do not declare and pay taxes in accordance with legal regulations.
Decree 310 also clarifies the principles of penalties to ensure the strictness of the law and especially to ensure feasibility.
In Decree 310, in a violation case, the maximum fine for the act of making invoices at the wrong time is 70 million VND and the maximum fine for the act of not making invoices is 80 million VND.
For the act of making invoices at the wrong time, the penalties are divided according to each threshold from warning to a fine of 500,000 VND to 70,000,000 VND for organizations and 1/2 for individuals.
Taxpayers may not make invoices or make invoices at the wrong time for 100 invoices or over 100 invoices, and will also be fined at that level.
The Decree takes effect from January 16, 2026.
Clause 14, Article 1 of Decree 310/2025/ND-CP amending and supplementing Article 24 of Decree 125/2020/ND-CP stipulates the penalty level for the act of making invoices at the wrong time as prescribed by law as follows:
- Warning for the act of making invoices at the wrong time for goods and services used for promotion, 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 01 number of invoices;
- A fine of 500,000 VND to 1,500,000 VND in case of making invoices at the wrong time for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, exchanging, paying salaries on behalf of employees and internal consumption (except for internally rotated 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 cases of making invoices at the wrong time when selling goods, providing 01 invoice number service;
- A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed in case of making invoices at the wrong time for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, 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 making invoices at the wrong time when selling goods and providing services from 02 invoices to less than 10 invoices;
- A fine of between 5,000,000 VND and 15,000,000 VND in case of making invoices at the wrong time for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, 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 cases of making invoices at the wrong time when selling goods and providing services from 10 invoices to less than 20 invoices;
- A fine of between VND 15,000,000 and VND 30,000,000 shall be imposed in case of making invoices at the wrong time for goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, 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 making invoices at the wrong time when selling goods and providing services from 20 invoices to less than 50 invoices;
- A fine of between 30,000,000 VND and 50,000,000 VND in case of making invoices at the wrong time when selling goods or providing services from 50 invoice numbers to less than 100 invoice numbers;
- A fine of between 50,000,000 VND and 70,000,000 VND in case of making invoices at the wrong time when selling goods or providing services from 100 invoice numbers or more.
The above fine level applies to organizations, the fine level for individuals is 1/2 of the fine level for organizations.
