19:45, 09/07/2024
Invoice is an accounting document created by the organizations and individuals selling goods or providing services, recording information about sales of goods and provision of services in accordance with the Accounting Law in Vietnam. The issuance of invoices by organizations and individuals must be in conformity with the law. Below are all fine amounts for invoice violations when selling goods and services from December 05, 2020 in Vietnam.
Article table of contents
All fine amounts for invoice violations when selling goods and services from December 05, 2020 in Vietnam (Illustration)
Article 24 of Decree 125/2020/ND-CP by the Government of Vietnam stipulating administrative penalties on tax and invoice violations specifies fines for violations in invoice issuance when selling goods and services to be applied from December 5, 2020 (replacing Decree 109/2013/ND-CP as amended and supplemented by Decree 49/2016/ND-CP) as follows:
| No. | Violation | Form and Extent of Penalty | Remedial Measures |
|---|---|---|---|
| 1 | Issuing an invoice at the incorrect time but does not lead to a delay in tax obligations and has mitigating circumstances. | Warning (previously 4,000,000 - 8,000,000 VND) |
None |
| 2 | Issuing continuous invoices from smaller to larger numbers but using a different booklet (using a booklet with a larger serial number while not using a booklet with a smaller serial number) and the organization or individual discovered and canceled the booklets with smaller serial numbers. | Warning (previously 4,000,000 - 8,000,000 VND) |
None |
| 3 | Incorrectly issuing the type of invoice as regulated that has been handed over to the buyer or already declared for tax, but the seller and buyer discovered the mistake and re-issued the correct invoice type before the competent authority announced the decision to audit, check at the taxpayer's premises and without affecting the determination of tax obligations. | Warning (completely new regulation) |
None |
| 4 | Failing to issue aggregate invoices in accordance with regulations on invoices for selling goods and providing services. | 500,000 - 1,500,000 VND (completely new regulation) |
None |
| 5 | Failing to issue invoices for promotional goods, advertising, sample goods, goods, services used for gifts, donations, exchanges, or wage substitutes for employees, except for internal goods transfer, internal consumption to continue the production process. | 500,000 - 1,500,000 VND (completely new regulation) |
None |
| 6 | Issuing the invoice at the incorrect time but does not lead to a delay in tax obligations, except for the case of issuing the invoice at the incorrect time but with mitigating circumstances. | 3,000,000 - 5,000,000 VND (previously 4,000,000 - 8,000,000 VND) |
Compulsory issuance of invoice according to regulations |
| 7 | Issuing the invoice at the incorrect time according to the provisions of law on invoices for selling goods, providing services, except for cases where issuing the invoice at the incorrect time but does not lead to a delay in tax obligations and has mitigating circumstances; issuing the invoice at the incorrect time but does not lead to a delay in tax obligations. | 4,000,000 - 8,000,000 VND (same as before) |
None |
| 8 | Issuing invoices not sequentially from a smaller to a larger number according to regulations, except for a warning for issuing continuous invoices from a smaller to a larger number but using a different booklet (using a booklet with a larger serial number while not using a booklet with a smaller serial number) and the organization or individual discovered and canceled the booklets with smaller serial numbers. | 4,000,000 - 8,000,000 VND (same as before) |
None |
| 9 | Issuing invoices with a date on the invoice prior to the date of purchase from the tax authority. | 4,000,000 - 8,000,000 VND (same as before) |
None |
| 10 | Incorrectly issuing the type of invoice as regulated by law on invoices for selling goods, providing services which has been handed over to the buyer or already declared for tax, except for a warning for issuing the incorrect type of invoice handed over to the buyer or already declared for tax, but the seller and buyer discovered the mistake and re-issued the correct invoice type before the competent authority announced the decision to audit, check at the taxpayer's premises and without affecting the determination of tax obligations. | 4,000,000 - 8,000,000 VND (same as before) |
Compulsory issuance of invoice according to regulations |
| 11 | Issuing electronic invoices without notification of acceptance from the tax authority or before the tax authority's acceptance date for the use of electronic invoices with or without the tax authority's code. | 4,000,000 - 8,000,000 VND (completely new regulation) |
None |
| 12 | Issuing invoices for selling goods, providing services during the suspension of business activities, except for issuing invoices to customers for contracts signed before the announcement of business suspension. | 4,000,000 - 8,000,000 VND (completely new regulation) |
None |
| 13 | Issuing electronic invoices from a cash register without connecting or transmitting electronic data to the tax authority. | 4,000,000 - 8,000,000 VND (completely new regulation) |
None |
| 14 | Failing to issue an invoice when selling goods, providing services to buyers according to regulations, except for failing to issue invoices for promotional goods, advertising, sample goods, goods, services used for gifts, donations, exchanges, or wage substitutes for employees, except for internal goods transfer, internal consumption to continue the production process. | 4,000,000 - 8,000,000 VND (completely new regulation) |
None |
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