PENALTIES FOR FAILURE TO ISSUE INVOICES

PENALTIES FOR FAILURE TO ISSUE INVOICES EFFECTIVE FROM JANUARY 16, 2026

On December 02, 2025, the Government issued Decree No. 310/2025/ND-CP amending and supplementing several articles of Decree No. 125/2020/ND-CP dated October 19, 2020 on administrative penalties for violations related to taxation and invoices, including new provisions on penalties for the act of failing to issue invoices.

Accordingly, the act of failing to issue invoices is no longer sanctioned per invoice. The new regulations specify the level of penalties based on particular groups of invoice quantities, with a maximum penalty not exceeding VND 80,000,000.

Penalties are calculated based on two groups of invoices, including:

- Group 1: Issuing invoices for goods and services used for promotion, advertising, samples; goods and services used for giving, gifting, donation, exchange, salary payment in kind for employees, and internal consumption (excluding internal circulation of goods for continued production process); delivery of goods as loan, borrowing, or returned goods.

- Group 2: Issuing invoices when selling goods or providing services.

The penalties for failure to issue invoices applicable from January 16, 2026 are as follows:

(1) Warning imposed for failure to issue invoices for:

Group 1: Failure to issue 01 invoice.

(2) Fine ranging from VND 1,000,000 to VND 2,000,000 imposed for failure to issue invoices for:

- Group 1: Failure to issue from 02 to fewer than 10 invoices. 

- Group 2: Failure to issue 01 invoice.

(3) Fine ranging from VND 2,000,000 to VND 10,000,000 imposed for failure to issue invoices for:

- Group 1: Failure to issue from 10 to fewer than 50 invoices. 

- Group 2: Failure to issue from 02 to fewer than 10 invoices.

(4) Fine ranging from VND 10,000,000 to VND 30,000,000 imposed for failure to issue invoices for:

- Group 1: Failure to issue from 50 to fewer than 100 invoices. 

- Group 2: Failure to issue from 10 to fewer than 20 invoices.

(5) Fine ranging from VND 30,000,000 to VND 50,000,000 imposed for failure to issue invoices for:

- Group 1: Failure to issue from 100 invoices or more.

- Group 2: Failure to issue from 20 to fewer than 50 invoices.

(6) Fine ranging from VND 60,000,000 to VND 80,000,000 imposed for failure to issue invoices for:

Group 1: Failure to issue from 50 invoices or more.