Which acts are considered illegal invoice trading in Vietnam? What are judgments related to this issue?

Which acts are considered illegal invoice trading in Vietnam?

Based on Article 2 of Joint Circular 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC guiding the Criminal Code 1999 on the crime of illegal printing, issuing, and trading of invoices, documents for collecting and paying into the state budget. The actions identified as illegal invoice trading include:

- Trading export invoices used in business activities involving exporting goods and services abroad, exporting into non-tariff zones;

- Trading value-added tax invoices (trading red invoices);

- Trading invoices for domestic goods and services sales intended for organizations and individuals declaring value-added tax;

- Trading other invoices including: stamps, tickets, cards, insurance collection receipts, etc., and air freight collection receipts.

The entities identified as committing this crime include:

- Individuals selling goods, providing services, or representatives of business organizations selling goods, providing services;

- Representatives of the organization that receive or place orders for printing invoices;

- Individuals or representatives of organizations purchasing goods, services.

It is acknowledged that according to the current regulations (Article 203 of the Criminal Code of Vietnam 2015, amended and supplemented 2017) the highest penalty frame for the crime of illegal invoice trading is a fine ranging from 200 to 500 million VND or imprisonment from 1 to 5 years in cases such as having an organization, abusing power, dangerous recidivism, etc.

What are judgments related to illegal invoice trading in Vietnam?

Below is a collection of judgments regarding illegal invoice trading prosecuted by courts in Vietnam:

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