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Issuing invoices at the correct time is a mandatory requirement for all organizations and businesses when selling goods or providing services. In practice, however, the violation of issuing invoices at the wrong time still occurs frequently. Under Decree 125/2020/ND-CP, this violation is currently regulated, and starting from January 16, 2026, penalties will significantly increase in accordance with Decree 310/2025/ND-CP, reflecting stricter enforcement of e-invoice regulations.
1. Current Penalties Under Decree 125/2020/ND-CP (Effective Until January 15, 2026)
Warning
Applied when:
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The invoice is issued at the wrong time with mitigating circumstances,
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No delay in tax obligations, and
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The invoice has been fully and promptly issued.
Fine From VND 3,000,000 To 5,000,000
Applied when:
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Issuing an invoice at the wrong time without qualifying for a warning.
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The fine is applied per violation, not per invoice.
Fine From VND 4,000,000 To 8,000,000
Applied when:
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The violation is discovered during a tax inspection or audit,
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And the invoice has been delivered to the buyer or declared for tax purposes.
2. New Penalties Effective From January 16, 2026 (Under Decree 310/2025/ND-CP)
The new Decree significantly increases penalties, especially for violations involving a large number of invoices.
Fine From VND 50,000,000 To 70,000,000
Applied when:
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Issuing invoices at the wrong time,
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Involving 100 invoices or more.
Fine Up To VND 80,000,000
Applied when:
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Failing to issue invoices for transactions,
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With 50 transactions or more.
3. Important Notes for Businesses
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The penalty amounts above apply to organizations.
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Individuals are generally fined 50% of the penalty imposed on organizations.
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Corrective measures may also be required, including:
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Issuing invoices properly as prescribed,
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Adjusting tax declarations when necessary,
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Reviewing internal processes to prevent future violations.
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