The latest regulations on sanctioning of administrative violations on invoices in Vietnam

A NUMBER OF PROVISIONS ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS ABOUT INVOICES

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According to the provisions of Decree 125/2020/ND-CP dated October 19, 2020
No	VIOLATIONS	PENALTIES
I	Penalties for violations against regulations on making invoices when selling goods or services (Article 24, Decree 125/2020/NĐ-CP).
1	Invoicing is not made at the right time but does not lead to delay in tax performance and with mitigating circumstances.	Warnings
2	Making continuous invoices from small to large numbers but different books (using books with larger serial numbers and not using books with smaller serial numbers) and organizations and individuals, after discovering, destroying the invoice book has a smaller serial number.
3	Making the wrong type of invoice as prescribed to the buyer or declared tax, the seller and the buyer discover the making of the wrong type of invoice and repeat the correct invoice type before the competent authority the right to announce inspection and examination decisions at taxpayers' offices and without prejudice to the determination of tax obligations.
4	Failure to issue general invoices as prescribed by law on invoices for selling goods and providing services.	A fine of between VND 500,000 and 1,500,000
5	Failure to issue invoices for goods or services used for promotion, advertising or sample goods; goods and services used to give, donate, present, exchange, or pay on behalf of employees, except for goods circulated internally, for internal consumption to continue the production process.	A fine of between VND 500,000 and 1,500,000
6	Making an invoice at the wrong time but which does not lead to slow performance of the tax obligation, except for the case specified at Point 1.	A fine of between VND 3,000,000 and 5,000,000
7	Invoicing not on time as prescribed by law on invoices for selling goods or providing services, except for the cases specified at Point 1, Point 6.	A fine of between VND 4,000,000 and VND 8,000,000
8	Making invoices out of order from small to large numbers as prescribed, except for the case of a warning fine under Point 2.
9	Making dated invoices before the date of buying invoices from the tax authority.
10	Making incorrect types of invoices as prescribed by law on invoices for selling goods or providing services and delivered to buyers or declared tax, except for the case of a warning under Point 3.
11	Make an e-invoice without the approval of the tax authority or before the date the tax authority accepts the use of an electronic invoice with or without the code of the tax authority.
12	Making invoices for selling goods or services during the period of business suspension, except for cases of making invoices for customers to perform signed contracts before the date of notification of business suspension.
13	Making electronic invoices from a cash register without connection or transferring electronic data with the tax authority.
14	Failing to issue invoices when selling goods or providing services to buyers as prescribed, except for the acts specified at Point 5.	A fine of between VND 10,000,000 and 20,000,000
II	Penalties for giving and selling invoices (Article 22, Decree 125/2020/NĐ-CP).
1	Give or sell unreleased pre-printed invoices.	A fine of between VND 15,000,000 and 45,000,000
2	Giving or selling ordered invoices of customers who ordered printing invoices to other organizations or individuals.	A fine of between VND 15,000,000 and 45,000,000
3	Giving or selling purchased invoices from tax offices but have not yet been used.	A fine of between VND 20,000,000 and VND 50,000,000
III	Penalties for violations against regulations on making, sending notices and reports on invoices (Article 29, Decree 125/2020/NĐ-CP).
1	Submitting notices or reports on invoices 1 to 5 days behind schedule, as from the date of expiration of the prescribed time limit, there are mitigating circumstances.	A warning
2	Submit a notice or report on an invoice from 01 day to 10 days behind schedule, from the expiration of the time limit as prescribed, except for the case specified in Point 1.	A fine of between VND 1,000,000 and 3,000,000
3	Making incorrect or incomplete contents of notices or reports on invoices according to regulations and sending them to tax authorities. In case organizations or individuals self-detect errors and make replaceable notices and reports in accordance with regulations and send them to tax agencies before tax agencies or competent agencies issue tax inspection or examination decisions Taxes at taxpayers' offices are not sanctioned.	A fine of between VND 1,000,000 and 3,000,000
4	Submitting notices or reports on invoices to the tax agency 11 days to 20 days behind schedule, from the date of expiration of the prescribed time limit.	A fine of between VND 2,000,000 and VND 4,000,000
5	Submitting notices or reports on invoices to tax agencies 21 to 90 days behind schedule, from the date of expiration of the prescribed time limit.	A fine of between VND 4,000,000 and VND 8,000,000
6	Submit notices and reports on invoices to the tax authority 91 days or more behind schedule, from the expiration of the prescribed time limit.	A fine of between VND 5,000,000 and 15,000,000
7	Failure to submit notices or reports on invoices to the tax authority as prescribed.	A fine of between VND 5,000,000 and 15,000,000
IV	Penalties for violations against regulations on issuance of invoices (Article 23, Decree 125/2020/NĐ-CP).
1	Submit a notice of adjustment of information in the notice of invoice issuance to the supervisory tax authority when the change of business address results in change of the supervisory tax authority or when the name is changed past the deadline. from 10 days to 20 days from the date you started using invoices at the new address or started using invoices under a new name.	A fine of between VND 500,000 and 1,500,000
2	Submit a list of unused invoices to the tax authority of the place of destination when the change of business address results in change of the supervisory tax authority from 10 days to 20 days from the commencement date. use invoices at the new address.
3	Using invoices that have been notified and issued to the tax authorities but have not expired yet.
4	Make a notice of invoice issuance with incomplete contents as prescribed by the tax agency and notify the organization or individual in writing to make adjustments but the organization or individual has not made any adjustments. Invoices delivered to customers;	A fine of between VND 2,000,000 and 4,000,000
5	Failure to post up the notice of invoice issuance as prescribed.
6	Submit the notice of information modification in the notice of invoice issuance to the supervisory tax authority when the change of business address results in change of the supervisory tax authority or when the name is changed past the deadline. 21 days or more, from the date the invoice was started at the new address or started using the invoice under the new name
7	Submit a list of unused invoices to the tax authority of the destination when the change of business address results in the change of the supervisory tax authority 21 days or more behind schedule, from the date of commencement of use the invoice at the new address.
8	Failure to make invoice issuance notices before invoices are put into use if these invoices are associated with arising economic operations and already in use. tax declaration or payment or not yet reached the prescribed tax declaration and payment period.	A fine of between VND 6,000,000 and VND 18,000,000
V	Penalties for the act of using illegal invoices or using invoices illegally (Article 28, Decree 125/2020/NĐ-CP)
	Using invoices illegally or illegally using invoices as prescribed. Except for the cases: a)Using illegal invoices and documents to record the value of purchased goods or services to reduce the payable tax amount or increase the refundable tax, exempt or reduced tax, but when tax inspection, inspection, detection, the buyer proves that the error of using illegal invoices and vouchers belongs to the seller and the buyer has made full accounting under regulations (Point dd Clause 1 Article 16). b)Using illegal invoices; Illegally using invoices to declare tax reduces payable tax or increases refundable tax, exempted or reduced tax (Point d Clause 1 Article 17).	A fine of between VND 20,000,000 and VND 50,000,000
	1.Using invoices and vouchers in the following cases is the act of using illegal invoices and vouchers (Clause 1, Article 4, Decree 125/2020/NĐ-CP). a) Fake invoices and vouchers. b) Invoices and vouchers are not yet valid and out of use value. c) Invoices are stopped using during the enforcement period by stopping using invoices, unless they are permitted to use according to the tax authorities' notices. d) E-invoices are not registered for use with tax authorities. e) E-invoices without the tax authority's code, for cases of using e-invoices with the tax authority's code. f) The invoice of buying goods and services has a date on the invoice from the date the tax authority determines that the seller does not operate at the business address registered with a competent state agency. g) Invoices and vouchers of purchase of goods and services with the date on which the invoice or document is issued before the date on which the invoice issuer is determined, documents are not operating at the business address registered with the state agency. The authority or no notification of the tax authority on the fact that the invoicing party does not operate at the business address registered with the competent authority but the tax authority or the police or other Other functions have concluded that invoices and documents are not legal. 2. Using invoices and vouchers in the following cases is the act of using illegal invoices and vouchers (Clause 2, Article 4, Decree 125/2020/NĐ-CP): a) Invoices and vouchers do not contain all compulsory contents as prescribed; invoices erased or corrected improperly. b) Invoices or vouchers are false (invoices and vouchers with items and contents of economic operations recorded but the purchase and sale of goods or services is partially or wholly untrue); Invoices that incorrectly reflect actual value arising or issue false invoices or fake invoices. c) There is any difference in the value of goods or services or between the mandatory criteria between copies of the invoice. d) Turn-around invoices when transporting goods in circulation or use invoices of these goods or services to prove other goods or services. e) Invoices and vouchers of other organizations and individuals (except invoices issued by tax authorities and authorized to issue invoices) to validate purchased goods or services or sold goods or services. f) Invoices and vouchers that the tax authority or the police or other authorities have concluded are illegal use of invoices and documents.

Note:

1.Organizations and individuals that commit many acts of administrative violation shall be sanctioned for each violation, except the following cases:

a) In case the taxpayer incorrectly declares one or more items on the tax dossiers of the same tax at the same time, the act of making false declaration in the case of tax procedure sanction is only sanctioned for one act. incorrectly declaring the criteria on the tax dossier with the highest fine bracket among the acts that have been carried out under the provisions of this Decree and applying the violation aggravating circumstances many times;

b) If the taxpayer is late in submitting multiple tax declaration dossiers for multiple tax periods at the same time but the same tax period, only one act of late submission of tax declaration dossiers with the highest fine bracket in the number of acts that have been carried out under the provisions of this Decree and repeatedly aggravated circumstances are applied.

If the late-filing tax declaration dossier is in the case of tax evasion, it shall be separated to sanction the act of tax evasion;

c) If a taxpayer is late in submitting multiple notices or reports of the same type on invoices at the same time, the taxpayer will be sanctioned for one act of late submission of notices and reports on invoices with a high fine bracket. Most of the acts have been implemented in accordance with this Decree and the aggravating circumstances are applied many times;

d) The acts of violation on illegal use of invoices or illegal use of invoices which are sanctioned under Articles 16 and 17 of this Decree will not be sanctioned according to Article 28 of this Decree.

2. In cases where in an administrative procedure there are many components of the dossier, which are prescribed more than one act of administrative violation in this Decree, the violating organization or individual shall be sanctioned for each act of violation.

Refer to Decree 125/2020/ND-CP dated 19/10/2020 (Show detail)

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