Notable Amendments to Penalties on Tax and Invoice Violations under Decree No. 310/2025/ND-CP (Effective from 16 January 2026)

Decree No. 310/2025/ND-CP dated 02 December 2025, issued by the Government, amends and supplements a number of articles of Decree No. 125/2020/ND-CP on administrative penalties for violations related to tax and invoices.

One of the notable changes introduced by this Decree is the revision of penalty levels applicable to the act of issuing invoices at an incorrect time, specifically as follows:

1. For sales invoices for goods and provision of services

Number of invoices issued at an incorrect time	Penalty
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
100 invoices or more	VND 50,000,000 – 70,000,000

2. For invoices related to gifts, promotions, or similar purposes

Number of invoices issued at an incorrect time	Penalty
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
100 invoices or more	VND 15,000,000 – 30,000,000

In addition, the Decree also amends and supplements regulations related to the following matters:

Acts of late submission of tax returns
Late notification of business suspension or cessation
Failure to carry out procedures for tax code termination upon cessation of operations
Failure to provide information as requested by the tax authorities
Acts of incorrect tax declaration, tax evasion, and tax fraud

Accordingly, monetary penalties have been significantly adjusted based on the number of violations and the severity of their consequences, etc.

The Decree shall take effect from 16 January 2026.

Should you require any further consultation or support, please feel free to contact TPM via our hotline or email htdn@tpm.com.vn for timely assistance.

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Notable Amendments to Penalties on Tax and Invoice Violations under Decree No. 310/2025/ND-CP (Effective from 16 January 2026)

1. For sales invoices for goods and provision of services

2. For invoices related to gifts, promotions, or similar purposes

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