Failure to make an invoice when selling goods can be fined up to 80 million VND

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 12, Article 1, Decree 310/2025/ND-CP Amending and supplementing a number of articles of Decree No. 125/2020/ND-CP regulating administrative sanctions for tax and invoice violations (effective from January 16, 2026) stipulates:

3. The act of not making invoices according to regulations is punished as follows:

a) Warning against not making invoices for goods and services used for promotion, advertising, and samples; goods and services used for giving, donating, exchanging, paying wages to employees and internal consumption (except for domestically circulated goods to continue the production process); export goods in the form of lending, lending or returning goods with 01 number of invoices;

b) Fine from 1 million VND to 2 million VND in case of not making invoices for goods and services used for promotion, advertising, samples; goods and services used for giving, giving, exchanging, paying wages to employees and domestic consumption (except for domestically traded goods to continue the production process); export goods in the form of lending, lending or returning goods from 02 to under 10 invoices and cases of not making invoices when selling goods or providing services according to regulations 01 invoice number;

c) Fine from VND 2 million to VND 10 million in the case of not making invoices for goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, exchanging, or paying wages to employees and domestic consumption (except for domestically traded goods to continue the production process); export goods in the form of lending, lending or returning goods from 10 invoices to under 50 invoices and in the case of not making invoices when selling goods or providing services according to regulations from 02 invoices to under 10 invoices;

d) Fine from 10 million VND to 30 million VND in case of not making invoices for goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, exchanging, or paying wages to employees and domestic consumption (except for domestically traded goods to continue the production process); export goods in the form of lending, lending or returning goods from 50 to under 100 invoices and cases of not making invoices when selling goods or providing services according to regulations from 10 to under 20 invoices;

d) Fine from VND 30 million to VND 50 million in the case of not making invoices for goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, exchanging, or paying wages to employees and domestic consumption (except for domestically traded goods to continue the production process); export goods in the form of lending, lending or returning goods with 100 or more invoices and in the case of not making invoices when selling goods or providing services according to regulations from 20 or less invoices to less than 50 invoices;

e) Fine from 60 million VND to 80 million VND in case of not making an invoice when selling goods or providing services according to regulations with 50 or more invoices.

Thus, depending on the number of invoices not issued when selling, the fine will be different, but the highest level is 80 million VND according to the above regulations.