Failure to destroy invoices as prescribed can be fined up to 8 million VND

The Lao Dong Newspaper Legal Consulting Office replied:

Article 17, Decree 310/2025/ND-CP (effective from January 16, 2026) Amending Article 27 of Decree No. 125/2020/ND-CP regulating administrative sanctions for tax and invoice violations, stipulating penalties for violations of regulations on invoice destruction as follows:

1. A warning for the act of destroying invoices that are overdue from 01 to 05 working days, from the date of expiration, the invoice must be destroyed according to regulations with mitigating circumstances.

2. Fine from 2 million VND to 4 million VND for one of the following acts:

a) Destroying the purchase order invoice of the tax authority that is no longer in use or no longer valid according to the notice of the tax authority in violation of regulations;

b) Not to destroy invoices that are printed by tax authorities and continue to be used or are no longer valid according to the tax authority's notice;

c) Destroying an expired invoice from 01 to 10 working days from the expiration date must destroy the invoice according to regulations, except for the case specified in Clause 1 of this Article.

3. Fine from 4 million VND to 8 million VND for one of the following acts:

a) Destroying invoices that are overdue for 11 working days or more, from the date of expiration, the invoice must be destroyed according to regulations;

b) Not destroying invoices as prescribed by law;

c) Destroying invoices that are not in accordance with the procedures prescribed by law;

d) Destroy invoices that are not in accordance with the prescribed cases.

4. Remedial measures: Forced destruction of invoices for the acts specified in Point b, Clause 2, Point b, Clause 3 of this Article.

Thus, from January 16, 2026, failure to destroy invoices as prescribed by law may be subject to a fine of up to 8 million VND as prescribed above.