Penalty for invoicing at the wrong time

The Government has just issued Decree No. 310/2025/ND-CP amending and supplementing a number of articles of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government regulating administrative sanctions for violations of tax and invoices. Decree 310/2025/ND-CP amends and supplements Clause 2, Article 24, stipulating that the act of issuing invoices at the wrong time according to the provisions of law is subject to penalties as follows:

Warning penalty for the act of issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of lending, borrowing or returning goods with 01 invoice number.

Fines from VND 500,000 to VND 1,500,000 shall be imposed in case of issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); issuing goods in the form of lending, borrowing or returning goods from 02 invoice numbers to less than 10 invoice numbers and in case of issuing invoices at the wrong time when selling goods, providing services with 01 invoice number.

Fines from VND 2,000,000 to VND 5,000,000 shall be imposed in case of issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); issuing goods in the form of lending, borrowing or returning goods from 10 to less than 50 invoice numbers and in case of issuing invoices at the wrong time when selling goods, providing services from 02 to less than 10 invoice numbers.

Fines from VND 5,000,000 to VND 15,000,000 in case of issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); issuing goods in the form of loans, lending or returning goods from 50 to less than 100 invoices and cases of issuing invoices at the wrong time when selling goods, providing services from 10 to less than 20 invoices.

Fines from VND 15,000,000 to VND 30,000,000 shall be imposed in case of issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); issuing goods in the form of loans, lending or returning goods from 100 invoices or more and in case of issuing invoices at the wrong time when selling goods, providing services from 20 invoices to less than 50 invoices.

Fine from 30,000,000 VND to 50,000,000 VND in case of issuing invoices at the wrong time when selling goods or providing services from 50 to less than 100 invoice numbers.

Fines from VND 50,000,000 to VND 70,000,000 in case of issuing invoices at the wrong time when selling goods or providing services with 100 or more invoices.

Source: https://ninhbinh.gov.vn/kinh-te/phat-hanh-vi-lap-hoa-don-khong-dung-thoi-diem-359931