Maximum bonus of 10 million VND per case
From July 1, 2026, consumers who denounce sellers for not making and delivering electronic invoices when selling goods or providing services may be considered for rewards.
The new regulation is mentioned in Article 41 of Decree 254/2026/ND-CP of the Government, detailing a number of articles of the Law on Tax Administration on electronic invoices and electronic documents.
According to the Decree, the level of reward for consumers who provide information reflecting acts of not making and issuing invoices does not exceed 10% of the amount of administrative violation fines, and at the same time a maximum of 10 million VND for each case.
Thus, the actual bonus level is not defaulted to 10 million VND but depends on the fine amount for the seller.
For example, if the seller is fined 20 million VND, the maximum bonus at a rate of 10% is 2 million VND. In case the fine amount is 150 million VND, 10% is equivalent to 15 million VND, but the bonus level still does not exceed the ceiling of 10 million VND per case.
The Minister of Finance will specifically stipulate the bonus level, form, order, procedures for commendation as well as the management and use of funds.
In case many people provide information about the same violation, the tax authority will only consider rewarding the first person to provide information or the person with the most complete and valuable information. Each case is only considered for rewarding once.
It's not like just reflecting is rewarding
To be considered for commendation, consumer information provided must be truthful, accurate, timely and have a basis to determine the time, location, and person who committed the violation.
The reflected content must be consistent with the actual situation arising, with sufficient basis for the tax authority to determine the nature and extent of violations, conduct inspections and verifications.
In particular, the complainant is only considered for commendation when, based on the information provided, the tax authority has issued a decision to sanction administrative violations related to taxes and invoices.
Therefore, the fact that buyers only reflect that the store does not issue invoices does not mean they will receive a bonus. The tax authority must verify the violation and issue a decision to sanction according to regulations.
Denunciation information must include the name, address or tax code of the seller; information about goods and services transactions or acts of not making or not delivering invoices. Consumers can include payment invoices, images, text messages and related documents and evidence if any.
Denouncers must also provide their names, phone numbers and personal identification numbers for tax authorities to contact, inspect, and verify. Commendation must ensure publicity, transparency, and the right beneficiaries, while ensuring information confidentiality of the provider.
Can be reported via eTax Mobile
Consumers can report the act of not making and delivering electronic invoices through the Electronic Invoice System or the Tax Administration Information System, including the eTax Mobile application.
Information can also be sent via the National Public Service Portal; official email or electronic information receiving system of the tax authority; sent directly at the headquarters of the tax authority or in writing as prescribed.
Decree 254/2026/ND-CP takes effect from July 1, 2026. This is the first time the mechanism for rewarding consumers who denounce sellers for not making and delivering electronic invoices has been specifically regulated in the decree on invoices and documents.
