Q&A · Tax
Penalties for invoice violations in Vietnam 2026: wrong timing, no invoice, lost invoices
Translated from the Vietnamese original; where they differ, the Vietnamese text and the law prevail.
Awaiting review by a lawyer. Each rule cites its source; where the texts are unclear, the page says so.
Short answer: Penalties for invoice violations are still governed by Decree 125/2020/NĐ-CP (Nghị định 125/2020/NĐ-CP), as amended by Decree 102/2021/NĐ-CP (Nghị định 102/2021/NĐ-CP) and Decree 310/2025/NĐ-CP (Nghị định 310/2025/NĐ-CP). This decree remains in force after 1/7/2026 (Article 74(4) of Decree 252/2026 (Nghị định 252/2026/NĐ-CP)). From 16/1/2026, issuing invoices at the wrong time and failing to issue invoices are fined according to the number of invoices involved. The highest brackets are VND 50–70 million for issuing 100 or more invoices at the wrong time when selling goods, and VND 60–80 million for failing to issue 50 or more invoices. These are clauses 2 and 3 of Article 24 of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025. These amounts apply to organisations; household businesses (hộ kinh doanh) are subject to the fines for individuals (Article 7(4)(a) of Decree 125/2020).
Which texts currently set the fines for invoice violations?
Decree 125/2020 governs penalties for tax and invoice violations. Decree 102/2021 amended it first (Article 1). Decree 310/2025 amended it further, in force from 16/1/2026 (Article 4(1) of Decree 310/2025). When Decree 252/2026 replaced the decrees guiding the Law on Tax Administration (Luật Quản lý thuế) from 1/7/2026, it kept Decree 125/2020 until a replacing text is issued (Article 74(4) of Decree 252/2026). Decree 291/2026/NĐ-CP (Nghị định 291/2026/NĐ-CP), issued afterwards, only adds penalties relating to providing information for the exchange of tax information with foreign countries (new Article 19a) and does not amend the articles on invoices (Articles 1, 2 and 3 of Decree 291/2026).
For violations that ended before 16/1/2026, the fines in force at the time of the violation apply. For violations ongoing before that date and discovered after it, the new fines apply (Article 3(1) and (2) of Decree 310/2025). Under Article 8(1)(c) and (d) of Decree 125/2020 (as amended by Article 1(6) of Decree 310/2025), failing to issue invoices (Article 24(3)) is an ongoing violation; issuing an invoice at the wrong time is a violation that ends on the date of issue. The limitation period for penalising invoice violations is 2 years (Article 8(1)(a) of Decree 125/2020, as amended by Article 1(1) of Decree 102/2021).
What is the fine for issuing invoices at the wrong time?
The correct time is when ownership of the goods is transferred or the service is completed, or when payment is received if it is received in advance (Article 9(1) and (2) of Decree 254/2026 (Nghị định 254/2026/NĐ-CP)). Fines under Article 24(2) of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025:
| Number of invoices issued at the wrong time | Goods for promotion, gifts, internal consumption, lending | Sale of goods, provision of services |
|---|---|---|
| 1 | Warning | VND 0.5 – 1.5 million |
| 2 to under 10 | VND 0.5 – 1.5 million | VND 2 – 5 million |
| 10 to under 20 | VND 2 – 5 million | VND 5 – 15 million |
| 20 to under 50 | VND 2 – 5 million | VND 15 – 30 million |
| 50 to under 100 | VND 5 – 15 million | VND 30 – 50 million |
| 100 or more | VND 15 – 30 million | VND 50 – 70 million |
Basis: Article 24(2)(a) to (g) of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025.
If you issue invoices at the wrong time on several occasions and are penalised in the same case, you are fined for only one violation. The bracket corresponds to the number of invoices issued at the wrong time (Article 5(3)(đ) of Decree 125/2020, added by Article 1(3) of Decree 310/2025).
What is the fine for not issuing invoices?
Under Article 24(3) of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025:
| Number of invoices not issued | Goods for promotion, gifts, internal consumption, lending | Sale of goods, provision of services |
|---|---|---|
| 1 | Warning | VND 1 – 2 million |
| 2 to under 10 | VND 1 – 2 million | VND 2 – 10 million |
| 10 to under 20 | VND 2 – 10 million | VND 10 – 30 million |
| 20 to under 50 | VND 2 – 10 million | VND 30 – 50 million |
| 50 to under 100 | VND 10 – 30 million | VND 60 – 80 million |
| 100 or more | VND 30 – 50 million | VND 60 – 80 million |
Basis: Article 24(3)(a) to (e) of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025.
In addition to the fine, you are required to issue the invoices (Article 24(6) of Decree 125/2020, as amended by Article 1(14) of Decree 310/2025). Multiple failures to issue invoices in one case are also fined only once, under the bracket corresponding to the number of invoices (Article 5(3)(e) of Decree 125/2020, added by Article 1(3) of Decree 310/2025).
The old fines for the same violations have been repealed: Article 24(1)(a), Article 24(4)(a) and Article 24(5) of Decree 125/2020 (Article 2(2) of Decree 310/2025). Article 24(4) still imposes VND 4–8 million for other errors, for example: issuing the wrong type of invoice where it has been delivered to the buyer or declared; issuing invoices during a period of business suspension; issuing invoices from a cash register not connected to the tax authority (points d, e and g, clause 4, Article 24 of Decree 125/2020); issuing invoices without all the mandatory contents (point h, added by Article 1(3) of Decree 102/2021).
What is the fine for losing, burning or damaging invoices?
Under Article 26 of Decree 125/2020, with clauses 3 and 4 as amended by Article 1(4) of Decree 102/2021 and point a of clause 3 as amended by Article 1(16) of Decree 310/2025:
- Losing an invoice that was issued incorrectly and has already been replaced by another invoice: a warning (Article 26(1)(b)).
- Losing the customer copy of an issued invoice, where the seller has declared and paid the tax, has documents proving the sale, and there are mitigating circumstances: VND 3–5 million (Article 26(2)).
- Losing invoices bought from the tax authority but not yet issued; losing the customer copy without mitigating circumstances; losing issued invoices not yet declared for tax: VND 4–8 million (Article 26(3)).
- Losing invoices that have been issued and declared for tax, while in use or in storage, not falling under the cases above: VND 5–10 million (Article 26(4)).
Most of these items relate to paper invoices. If the buyer loses the invoice, the seller and the buyer make a record of the incident (Article 26(3) of Decree 125/2020, as amended). Late reporting of the loss of invoices bought from the tax authority but not yet issued is fined under Article 25 of Decree 125/2020 (with the article title as amended by Article 1(15) of Decree 310/2025). From 1/7/2026, invoices printed to order by the tax authority cease to be valid and must be destroyed (Article 44(3) of Decree 254/2026).
How is the specific fine calculated?
The specific fine is the midpoint of the bracket. With one mitigating circumstance, it is reduced by 10% of the midpoint; with one aggravating circumstance, it is increased by 10%. With two or more mitigating circumstances, the minimum applies; with two or more aggravating circumstances, the maximum applies (Article 7(4)(d) of Decree 125/2020, as amended by Article 1(5) of Decree 310/2025). Giving away or selling invoices, losing, burning or damaging invoices, or violating the rules on destroying invoices, involving 10 or more invoices, is treated as a large-scale violation (Article 6(2)(a) of Decree 125/2020, as amended by Article 1(4) of Decree 310/2025). The fines in the tables above are those for organisations; household businesses are subject to the fines for individuals (Article 7(4)(a) of Decree 125/2020).
When to ask a lawyer or tax agent
- The tax authority has made a record covering dozens of invoices issued at the wrong time or not issued, and you need to check how the invoices were counted and which bracket applies.
- The violation continued across the 16/1/2026 mark, and you need to determine whether the old or new fines apply.
- Failing to issue invoices may be treated as concealing revenue, meaning a risk of being dealt with for tax evasion (trốn thuế).
- You want to appeal against the penalty decision or request a reduction of the fine.