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

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

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

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

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