Increasing the administrative penalty amount for invoice issuance violations

On December 2nd, 2025, The Government promulgates the Decree No. 310/2025/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoices, as follows:

According to the Decree No. 310/2025/ND-CP, the concept of administrative tax violations has been expanded, and cases of exemption/reduction of penalties due to force majeure have been added. Of particular note are the penalties for tax violations and for invoice issuance violations as follows:

Table of Contents

1. 1. A penalty of up to VND 70,000,000 shall be imposed for the act of issuing invoices at an incorrect time.
2. 2. A penalty of up to VND 80,000,000 shall be imposed for the act of failing to issue invoices as prescribed.

1. A penalty of up to VND 70,000,000 shall be imposed for the act of issuing invoices at an incorrect time.

The specific penalty amount for each category is as follows:

Category 1: The act of issuing invoices at incorrect time for goods or services used for promotion, advertising, or as samples; for goods or services used for giving, gifting, donating, exchanging, or paying wages to employees and for internal consumption (except for goods internally circulated for continued production); issuing goods in the form of lending, borrowing, or returning goods.
Category 2: The act of issuing invoices at the incorrect time when selling goods or providing services.

NO.	PENALTY AMOUNT	NUMBER OF INVOICES AND ACT
1	Warning	Act: Category 1 Violated number of invoices: 01 invoice number
2	VND 500,000 – 1,500,000	Act: Category 1 with a violated number of invoices: 02–<10 invoice numbers Act: Category 2 with a violated number of invoices: 01 invoice number
3	VND 2,000,000 – 5,000,000	Act: Category 1 with a violated number of invoices: 10 –<50 invoice numbers Act: Category 2 with a violated number of invoices: 02 –<10 invoice numbers
4	VND 5,000,000 – 15,000,000	Act: Category 1 with a violated number of invoices: 50 –<100 invoice numbers Act: Category 2 with a violated number of invoices: 10 –<20 invoice numbers
5	VND 15,000,000 – 30,000,000	Act: Category 1 with a violated number of invoices: ≥100 invoice numbers Act: Category 2 with a violated number of invoices: 20 –<50 invoice numbers
6	VND 30,000,000 – 50,000,000	Act of category 2 with a violated number of invoices involving 50 –<100 invoice numbers
7	VND 50,000,000 – 70,000,000	Act of category 2 with a violated number of invoices involving ≥100 invoice numbers

2. A penalty of up to VND 80,000,000 shall be imposed for the act of failing to issue invoices as prescribed.

The specific penalty amount for each category are as follows:

Category 1: The act of failing to issue invoices for goods or services used for promotion, advertising, or as samples; for goods or services used for giving, gifting, donating, exchanging, or paying wages to employees and for internal consumption (except for goods internally circulated for continued production); issuing goods in the form of lending, borrowing, or returning goods.
Category 2: The act of failing to issue invoices when selling goods or providing services.

NO.	PENALTY AMOUNT	NUMBER OF INVOICES AND ACT
1	Warning	Act of category 1 with a violated number of invoices involving 01 invoice number
2	VND 1,000,000 – 2,000,000	Act of category 1 with a violated number of invoices involving 02–<10 invoice numbers Act of category 2 with a violated number of invoices involving 01 invoice number3
	VND 2,000,000 – 10,000,000	Act of category 1 with a violated number of invoices involving 10–<50 invoice numbers Act of category 2 with a violated number of invoices involving 02–<10 invoice numbers
4	VND 10,000,000 – 30,000,000	Act of category 1 with a violated number of invoices involving 50 –<100 invoice numbers Act of category 2 with a violated number of invoices involving 10–<20 invoice numbers
5	VND 30,000,000 – 50,000,000	Act of category 1 with a violated number of invoices involving ≥100 invoice numbers Act of category 2 with a violated number of invoices involving 20–<50 invoice numbers
6	VND 60,000,000 – 80,000,000	Act of category 2 with a violated number of invoices involving 50 or more invoice numbers

We hereby have only quoted some regulations regarding penalties for the act of issuing invoices at the incorrect time and the act of failing to issue invoices as prescribed. The Decree also stipulates many other provisions that businesses need to be aware of. We hope to have the opportunity to update more in future articles.

*** Note:-The translation is for reference only.

Increasing the administrative penalty amount for invoice issuance violations