Tax-free-fee IN HANOI, VIETNAM

Summary of penalties for invoice-related violations applied in Vietnam from December 05, 2020

08:50, 24/10/2020

Recently, the Government of Vietnam has issued the Decree No. 125/2020/NĐ-CP regulating administrative penalties for tax or invoice-related violations. This Decree has specified provisions on common invoice-related violations, applied in Vietnam from December 05, 2020.

Vietnam: Summary of 19 violations against regulations on externally printed invoices printing of externally ordered invoices and release of invoices

hóa đơn, Nghị định 125/2020/NĐ-CP

Specifically, according to the Decree No. 125/2020/NĐ-CP of Vietnam’s Government replacing Decree No. 109/2013/NĐ-CP (amended by Decree No. 49/2016/NĐ-CP), penalties for invoice-related violations are specified as follows:

No.	Violations	Decree No. 125/2020/NĐ-CP	Decree No. 109/2013/NĐ-CP amended by Clause 1 Article 3 of Decree No. 49/2016/NĐ-CP
Violations against regulations on externally printed invoices
1	Failing to sign invoice printing service contracts or printing externally ordered invoices for use without obtaining any invoice printing decision from representatives	VND 500.000 - VND 1.500.000	A fine of from VND 500.000 to VND 1.500.000 shall be imposed for ordering of invoice printing without signing contracts
2	Ordering the service of printing of invoices after receipt of the supervisory tax authority’s written notice of ineligibility to order the invoice printing service	VND 2.000.000 - VND 4.000.000 Compelling the cancellation of invoices	VND 2.000.000 - VND 4.000.000
3	Ordering the service of printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol	VND 20.000.000 - VND 50.000.000 Compelling the cancellation of invoices	No regulation
Violations against regulations on printing of externally ordered invoices
4	Printing externally ordered invoices without signing any written printing service contract	VND 500.000 - VND 1.500.000	No regulation
5	Reporting on the printing of invoices for at least 6 days after the regulated reporting deadline	VND 2.000.000 - VND 4.000.000	VND 2.000.000 - VND 4.000.000
6	Failing to cancel damaged or redundant printouts upon termination of printing contracts	VND 4.000.000 - VND 8.000.000 Compelling the cancellation of printouts/invoices	Phạt tiền từ 04 - 08 triệu đồng
7	Rendering the service of the printing of externally ordered invoices despite failing to meet the prescribed eligibility requirements for printing of invoices	VND 6.000.000 - VND 18.000.000	VND 6.000.000 - VND 18.000.000
8	Failing to report on the loss of invoices occurring before delivery to clients	VND 6.000.000 - VND 18.000.000	VND 6.000.000 - VND 18.000.000
9	Transferring the entire printing process or any stage in the printing process to other printing establishments	VND 10.000.000 - VND 20.000.000	VND 10.000.000 - VND 20.000.000
10	Printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol	VND 20.000.000 - VND 50.000.000 Suspending the printing service for the period 01 - 03 months Compelling the cancellation of printouts/invoices	No regulation
Act of giving and selling invoices
11	Giving or selling externally ordered invoices which have not yet been released	VND 15.000.000 - VND 45.000.000 Compelling the cancellation of invoices and disgorgement of illegal gains from commission of administrative violations	No regulation
12	Giving or selling invoices ordered by clients to other entities or persons		No regulation
13	Giving or selling invoices bought from tax authorities, but not yet been issued	VND 20.000.000 - VND 50.000.000 Compelling the cancellation of invoices and disgorgement of illegal gains from commission of administrative violations	VND 20.000.000 - VND 50.000.000 Compelling the cancellation of invoices
Violations against regulations on issuance of invoices upon sale of goods or provision of services
14	Failing to issue general invoices in accordance with laws on invoices for sale of goods or provision of services	VND 500.000 - VND 1.500.000	No regulation
15	Failing to invoice promotional, advertising or sample goods or services; goods and services used as gifts, donations, presents, swaps or employee’s payment-in-kind wages	VND 500.000 - VND 1.500.000	No regulation
16	Issuing invoices at the wrong time, but not to the extent of causing any deferred payment of tax obligations, except for any mitigating circumstance	VND 3.000.000 - VND 5.000.000	No regulation
17	Issuing invoices at the wrong time in breach of laws on invoices for sale of goods or provision of services	VND 4.000.000 - VND 8.000.000	VND 4.000.000 - VND 8.000.000
18	Issuing invoices without conforming to the statutory ascending numerical sequence, except when the penalty in the form of caution
	Issuing invoices with the invoicing dates coming ahead of the dates of purchase of invoices from tax authorities
19	Issuing invoices not conforming to classifications prescribed in laws on invoices for sale of goods and provision of services if these invoices have already been handed to buyers or used for the completion of tax declaration procedures		No regulation
20	Issuing e-invoices when having not yet receiving notices of consent from tax authorities or before the dates of consent to using e-invoices with/without tax authority’s codes from supervisory tax authorities
21	Issuing invoices for sale of goods and provision of services during the period of temporary business closure, except when issuing invoices to clients for the purpose of implementing contracts signed before the date of notification of such temporary business closure
22	Issuing e-invoices by using cash registers without network connection or transfer of electronic data to tax authorities
23	Failing to issue invoices upon sale of goods or provision of services to buyers as required by laws	VND 10.000.000 - VND 20.000.000	A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for failing to issue invoices for the goods or services valued at 200,000 VND or more to the buyer
Violations against regulations on the transfer of e-invoice data
24	Transferring e-invoice data to tax authorities from 01 to 05 working days after expiry of the regulated time limit	VND 2.000.000 - VND 5.000.000	No regulation
25	Transferring electronic invoice data to tax authorities from 06 to 10 working days after expiry of the regulated time limit	VND 5.000.000 - VND 8.000.000
26	Transferring general charts of electronic invoice data containing the inadequate number of invoices issued within invoicing periods	VND 5.000.000 - VND 8.000.000 Compelling the transfer of e-invoice data to tax authorities
27	Transferring electronic invoice data to tax authorities at least 11 working days after expiry of the regulated time limit	VND 10.000.000 - VND 20.000.000
28	Failing to transfer electronic invoice data to tax authorities within the regulated time limit	VND 10.000.000 - VND 20.000.000 Compelling the transfer of e-invoice data to tax authorities
Violations against regulations on the provision of invoice services
29	Providing internally printed invoice software that does not conform to principles or prints out invoices of which contents are not fully consistent with those prescribed in laws on invoices	VND 4.000.000 - 8.000.000	No regulation
30	Providing e-invoicing software in contravention of the principles set forth in laws on invoices	VND 4.000.000 - 8.000.000	No regulation

Note: The above-mentioned penalties are applied to violating organizations.

Thus, according to the above regulations, in general, penalties for invoice-related violations of Decree No. 125/2020/NĐ-CP are not changed compared to the previous regulations. In addition, Decree No. 125/2020/NĐ-CP of Vietnam’s Government also added a number of violations on invoices compared to the previous one.

Ty Na

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn

148 lượt xem

Address:	19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
Phone:	(028) 7302 2286
E-mail:	info@lawnet.vn