Official Letter No. 585/TCT-CS dated 13/02/2025 from the General Department of Taxation regarding the issuance of invoices at the incorrect time
In cases where a company issues an invoice at the incorrect time as stipulated in Clause 2, Article 9 of Decree No. 123/2020/NĐ-CP but does not fall under the cases specified in Clause 9, Article 3 of Decree No. 123/2020/NĐ-CP (regarding the use of illegal invoices and documents, and the unlawful use of invoices and documents), and the invoice fully complies with the form and content requirements of Decree No. 123/2020/NĐ-CP, it will be considered a valid invoice.
However, if a company issues an invoice at the incorrect time, it will be subject to penalties for violating regulations on invoice issuance when selling goods or services, as prescribed in Article 24 of Decree No. 125/2020/NĐ-CP.
