The Lao Dong Newspaper Legal Consulting Office replied:
Clause 13, Article 1, Decree 310/2025/ND-CP (effective from January 16, 2026) Amending Clause 2, Article 22 of Decree No. 125/2020/ND-CP regulating administrative sanctions for tax and invoice violations, stipulates as follows:
Fine from 20 million VND to 50 million VND for the act of giving and selling invoices.
Thus, from January 16, 2026, the sale of invoices may be subject to a fine of up to VND 50 million according to the above regulations.
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