New Regulations on Administrative Penalties for Tax Violations and Invoicing

New Regulations on Administrative Penalties for Tax and Invoice Violations

Expanding and Clarifying the Concept of Tax Administrative Violations

Decree No. 310/2025/NĐ-CP amends and supplements Clause 1, Article 2 of Decree No. 125/2020/NĐ-CP to expand and clarify the concept of tax administrative violations.

According to the regulations, a tax administrative violation is an act of fault committed by an organization or individual that violates the provisions of tax administration laws, tax laws, and other state budget revenues managed by tax authorities (land use fees, land and water surface rental fees, mineral exploitation rights fees, water resource exploitation rights fees, remaining profits after tax of state-owned enterprises, dividends and profits distributed to state-owned capital in joint-stock companies and limited liability companies with two or more members, and other revenues as prescribed by law) that does not constitute a criminal offense and is subject to administrative penalties as prescribed by law.

Adding Force Majeure Cases in Administrative Penalties for Tax and Invoice Violations

Additionally, Decree No. 310/2025/NĐ-CP adds Clause 10 after Clause 9 of Article 2, specifying force majeure cases in administrative penalties for tax and invoice violations: natural disasters, catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or events that occur objectively and unpredictably, and the taxpayer cannot overcome despite applying all necessary and possible measures.

Adding Regulations on Penalized Subjects

Decree No. 310/2025/NĐ-CP also adds regulations on penalized subjects. Specifically, it amends and supplements Point a, Clause 1, Article 3 of Decree No. 125/2020/NĐ-CP regarding subjects penalized for tax and invoice administrative violations.

According to the new regulations, taxpayers who commit tax and invoice administrative violations:

If a taxpayer authorizes another organization or individual to perform tax obligations as prescribed by tax and tax administration laws, and the authorized party is responsible for performing these obligations on behalf of the taxpayer, if the authorized party commits an administrative violation as specified in this Decree, the authorized organization or individual shall be penalized according to this Decree.

If, as prescribed by tax and tax administration laws, an organization or individual is responsible for tax registration, declaration, and payment on behalf of the taxpayer, and this organization or individual commits an administrative violation as specified in this Decree, they shall be penalized for tax administrative violations as prescribed in this Decree.

In cases of global anti-base erosion rules, if a constituent entity responsible for tax declaration is obligated to register, file, and pay additional corporate income tax, and the constituent entity designated by the group to submit the notification of the constituent entity responsible for tax declaration and the list of constituent entities subject to Resolution No. 107/2023/QH15 commits an administrative violation as specified in this Decree, they shall be penalized according to this Decree.

Amending Regulations on Administrative Penalties for Tax Violations by Related Organizations and Individuals

Decree No. 310/2025/NĐ-CP amends Article 19 on Administrative Penalties for Tax Violations by Related Organizations and Individuals as follows:

A fine of VND 2,000,000 to VND 6,000,000 shall be imposed for providing information or documents related to determining tax obligations or taxpayer accounts as prescribed by law or requested by tax authorities more than 5 days late.

A fine of VND 6,000,000 to VND 10,000,000 shall be imposed for one of the following acts:

– Providing inaccurate information related to assets, asset rights, and obligations of the taxpayer held by the provider; information or documents related to determining the taxpayer’s obligations as prescribed by law or requested by tax authorities;

– Providing inaccurate information related to the taxpayer’s accounts at credit institutions, state treasuries, or foreign bank branches as prescribed by law or requested by tax authorities;

– Providing inaccurate information related to the taxpayer’s wages, salaries, or income held by the provider as prescribed by law or requested by tax authorities.

A fine of VND 10,000,000 to VND 16,000,000 shall be imposed for one of the following acts:

– Failing to provide information related to assets, asset rights, and obligations of the taxpayer held by the provider; information or documents related to determining the taxpayer’s obligations as prescribed by law or requested by tax authorities;

– Failing to provide information related to the taxpayer’s accounts at credit institutions, state treasuries, or foreign bank branches as prescribed by law or requested by tax authorities;

– Failing to provide information related to the taxpayer’s wages, salaries, or income held by the provider as prescribed by law or requested by tax authorities;

– Colluding with or shielding taxpayers from tax evasion or non-compliance with tax administrative coercion decisions, except for the act of failing to transfer money from the taxpayer’s account as specified in Article 18 of Decree 125/2025/NĐ-CP.

According to the new regulations, the act of giving or selling invoices is subject to a fine of VND 20,000,000 to VND 50,000,000.

Penalties for Issuing Invoices at the Wrong Time

Additionally, Decree 310/2025/NĐ-CP amends and supplements Clause 2, Article 24, specifying penalties for issuing invoices at the wrong time as follows:

A warning shall be issued for issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms for 1 invoice.

A fine of VND 500,000 to VND 1,500,000 shall be imposed for issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 2 to under 10 invoices, and for issuing invoices at the wrong time when selling goods or providing services for 1 invoice.

A fine of VND 2,000,000 to VND 5,000,000 shall be imposed for issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 10 to under 50 invoices, and for issuing invoices at the wrong time when selling goods or providing services from 2 to under 10 invoices.

A fine of VND 5,000,000 to VND 15,000,000 shall be imposed for issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 50 to under 100 invoices, and for issuing invoices at the wrong time when selling goods or providing services from 10 to under 20 invoices.

A fine of VND 15,000,000 to VND 30,000,000 shall be imposed for issuing invoices at the wrong time for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 100 invoices or more, and for issuing invoices at the wrong time when selling goods or providing services from 20 to under 50 invoices.

A fine of VND 30,000,000 to VND 50,000,000 shall be imposed for issuing invoices at the wrong time when selling goods or providing services from 50 to under 100 invoices.

A fine of VND 50,000,000 to VND 70,000,000 shall be imposed for issuing invoices at the wrong time when selling goods or providing services from 100 invoices or more.

Penalties for Failing to Issue Invoices as Prescribed

Decree 310/2025/NĐ-CP also amends and supplements Clause 3, Article 24, specifying penalties for failing to issue invoices as prescribed as follows:

A warning shall be issued for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms for 1 invoice.

A fine of VND 1,000,000 to VND 2,000,000 shall be imposed for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 2 to under 10 invoices, and for failing to issue invoices when selling goods or providing services as prescribed for 1 invoice.

A fine of VND 2,000,000 to VND 10,000,000 shall be imposed for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 10 to under 50 invoices, and for failing to issue invoices when selling goods or providing services as prescribed from 2 to under 10 invoices.

A fine of VND 10,000,000 to VND 30,000,000 shall be imposed for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 50 to under 100 invoices, and for failing to issue invoices when selling goods or providing services as prescribed from 10 to under 20 invoices.

A fine of VND 30,000,000 to VND 50,000,000 shall be imposed for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements, and internal consumption (except goods transferred internally for continued production); and goods issued under loan, borrowing, or return forms from 100 invoices or more, and for failing to issue invoices when selling goods or providing services as prescribed from 20 to under 50 invoices.

A fine of VND 60,000,000 to VND 80,000,000 shall be imposed for failing to issue invoices when selling goods or providing services as prescribed from 50 invoices or more.

Transitional Provisions

Decree 310/2025/NĐ-CP takes effect from January 16, 2026.

The Decree specifies that for tax and invoice administrative violations that ended before the effective date of this Decree, the provisions of the legal documents on administrative penalties for tax and invoice violations in effect at the time of the violation shall apply.

For tax and invoice administrative violations that were ongoing before the effective date of this Decree and are discovered after the effective date, the provisions of this Decree shall apply.

For tax and invoice administrative violations that were penalized before the effective date of this Decree and are still subject to complaints or lawsuits, they shall be resolved according to the provisions of the law on administrative penalties for tax and invoice violations and related laws in effect at the time of the violation.