Failure to issue invoices or issue them at the wrong time will be heavily fined
Decree 310/2025/ND-CP amending Decree 125/2020/ND-CP on administrative sanctions in the field of taxes and invoices will take effect from January 16, 2026. In particular, business households are the group directly affected when fines for invoices and tax declarations have increased sharply, especially for the act of not making invoices or making them at the wrong time.
Accordingly, a fine of VND 60,000,000 to VND 80,000,000 shall be imposed in the case of not making an invoice when selling goods or providing services according to regulations with 50 or more invoices.
In case the seller does not make an invoice since selling less than 50 invoices, the retailer will be punished according to the following specific penalties:
For regular sales, the penalty is as follows:
Failure to issue invoices from 20 to under 50 invoices will be subject to an administrative penalty with a fine of VND 30 million to VND 50 million.
Failure to issue invoices from 10 to under 20 invoices will be subject to an administrative penalty with a fine of VND 10 million to VND 30 million.
Failure to issue invoices from 2 invoices to less than 10 invoices will be subject to an administrative penalty with a fine of 2 million VND to 10 million VND.
Failure to make 1 invoice will be subject to an administrative fine of 1 million VND to 2 million VND.
Failure to create 1 loan, loan or goods refund 01 bill will be subject to warning.
Failure to set invoices when selling goods used for promotion, advertising for gifts and gifts will be subject to penalties at the following levels:
Failure to issue invoices from 10 invoices to less than 50 invoices will be subject to an administrative penalty with a fine of VND2 million to VND10 million.
Failure to issue invoices from 2 invoices to less than 10 invoices will be subject to an administrative penalty with a fine of 1 million VND to 2 million VND.
Failure to make a number of invoices will be subject to a warning.
Fine of 20% of the under-declared tax for incorrect declaration leading to tax shortage
According to Article 16 of Decree 125/2020/ND-CP (amended by Decree 310/2025/ND-CP), business households will be fined 20% of the underlying tax or the tax exemption, reduction, or refund higher than the regulations if they commit one of the following acts:
Incorrectly opening the basis for tax calculation, causing a shortage of tax payable or tax increases that are exempted, reduced, or refunded, even if the books and documents are complete.
The incorrect declaration reduces the amount of tax payable, but the violator first declared and paid the full tax before the tax authority issued a decision to sanction.
Explaining errors in the related transactions, but having prepared a file to determine market prices according to regulations.
Using an illegal invoice to account for the input, but proving that the fault belongs to the seller, while the buyer has a complete accounting record.
Remedial measures: Forced to pay full underlying taxes and late payment fees; If the statute of limitations for sanctions expires, no fines will be imposed, but still have to pay full underlying taxes and late payment fees; Forced to adjust the number of losses or input VAT deducted (if any).
In addition, business households that conceal their revenue and do not declare sufficient taxable revenue may be fined VND 10,000,000 - VND 20,000,000 (Article 16). Depending on the level, it can be considered a tax evasion (at that time the fine is higher).
Using illegal invoices will be fined VND 20,000,000 - VND 50,000,000 (Article 28). At the same time, it is required to pay full taxes and collect deducted input VAT (if any).
The act of making invoices with incorrect content, tax code, and name - address will be fined VND 3,000,000 - VND 5,000,000 (Article 24, Point b); If there are errors but the tax amount is not changed, there will be no fines if the invoices are corrected immediately.
Decree 310/2025/ND-CP tightens the hand for violations of invoices and tax declarations, especially for business households. In the context that all transactions must use electronic invoices, business households need to strictly manage books, invoices, revenue, prepare invoices at the right time and proactively review to avoid being fined up to 20% of the missing tax or being fined according to the number of violating invoices.
