Decree No. 310/2025/NĐ-CP dated 02 December 2025 of the Government amending and supplementing several articles of Decree No. 125/2020/NĐ-CP on administrative sanctions for tax and invoice violations
One of the notable changes introduced under this Decree concerns the penalty framework for issuing invoices not in accordance with the prescribed timing, specifically:
(i) Issuing invoices at an incorrect time for invoices related to the sale of goods and provision of services
| Number of invoices issued at an incorrect time | Penalty amount |
| 01 invoice | VND 500,000 – 1,500,000 |
| 02 – fewer than 10 invoices | VND 2,000,000 – 5,000,000 |
| 10 – fewer than 20 invoices | VND 5,000,000 – 15,000,000 |
| 20 – fewer than 50 invoices | VND 15,000,000 – 30,000,000 |
| 50 – fewer than 100 invoices | VND 30,000,000 – 50,000,000 |
| From 100 invoices and above | VND 50,000,000 – 70,000,000 |
(ii) Issuing invoices at an incorrect time for promotional, gifting, or sample invoices
| Number of invoices issued at an incorrect time | Penalty amount |
| 01 invoice | Warning |
| 02 – fewer than 10 invoices | VND 500,000 – 1,500,000 |
| 10 – fewer than 50 invoices | VND 2,000,000 – 5,000,000 |
| 50 – fewer than 100 invoices | VND 5,000,000 – 15,000,000 |
| From 100 invoices and above | VND 15,000,000 – 30,000,000 |
In addition, the Decree also revises and supplements regulations relating to:
- Late submission of tax declaration dossiers
- Late notification of business suspension / temporary suspension of business operations
- Failure to carry out procedures for tax code deregistration upon cessation of business operations
- Failure to provide information as requested by tax authorities
- Incorrect tax declaration, tax evasion, and tax fraud
- Penalty amounts significantly adjusted based on the number of violations and the severity of consequences, etc.
The Decree takes effect from 16 January 2026.
For detailed information, please refer to the link.
