How much is the penalty for not reporting lost invoices before delivering them to customers?

Point b Clause 5 Article 21 of Decree 125/2020/ND-CP (Effective from December 5, 2020) stipulates penalties for violations regarding printing pre-printed invoices as follows:

"5. A fine ranging from 6,000,000 VND to 18,000,000 VND shall be imposed on any of the following acts:

b) Failure to report the loss of invoices before handing them over to customers."

According to Clause 4 Article 7 of this Decree, principles for applying fines are stipulated as follows: The fines specified in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2 of Article 19, and Chapter III of this Decree are applicable to organizations.

Since Article 21 belongs to Chapter III of Decree 125/2020/ND-CP, the fine specified in Article 21 is applicable to organizations.

Thus, in the case where an organization fails to report the loss of invoices before handing them over to customers, it shall be fined from 6 million to 18 million VND.

Sincerely!