At Article 33 , Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

1. A fine of between VND 2,000,000 and 4,000,000 for acts of self-printing and creating e-invoices in contravention of regulations

2. A fine of between VND 4,000,000 and 8,000,000 for the following acts:

a) Self-printing invoices or creating e-invoices while conditions specified are not fully satisfied.

b) Providing self-printing software not fully complying with the principles as stipulated or invoices when being printed not fully meeting sufficient contents as stipulated

3. A fine of between VND 20,000,000 and 50,000,000 for acts of self-printing counterfeit invoices (except for cases of determining that errors are subject to self-printing software) and acts of creating counterfeit e-invoices

4. Forms of additional sanctions: organizations and individuals that violate the regulations under Clause 3 of this Article shall be suspended the right to self-print invoices and create e-invoices from 1 month to 3 months since the effective day of the sanctioning decision.

5. Remedial measures: organizations and individuals that violate regulations under Clause 1, Point a Clause 2, 3 of this Article shall be forced to cancel invoices that are printed and created in contravention of regulations.