At Article 34, 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 VND 4,000,000 for acts of ordering the printing of invoices without signing written contracts on the printing

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

a/ Failing to liquidate printing contracts if exceeding the liquidity time as stipulated under the contract of ordering invoice printing or the time of ending the contracts after invoice issuance notices are made

b/ Failing to destroy under Article 27 of this Decree invoices printed on order which are no longer used before their issuance.

3. A fine of between VND 6,000,000 and 18,000,000 for acts of failing to declare under regulations the loss of invoices before notification of their issuance

4, A fine of between VND 15,000,000 and 45,000,000 for acts of giving away or selling invoices printed on order and not yet issued to other organizations or individuals for use.

5. A fine of between VND 20,000,000 and 50,000,000 for acts of ordering the printing of counterfeit invoices

6. Remedial measures: organizations and individuals that violate regulations under Clause 4 and Clause 5 of this Article shall be forced to destroy invoices printed on order in contravention of regulations.