Government Issues New Regulations on Administrative Penalties for Tax and Invoice Violations

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

Under the regulations, an administrative tax violation is an act committed with fault by an organization or individual that breaches laws on tax management, tax laws, or other state budget revenues managed by tax authorities (such as land use fees; land or water rental fees; fees for mineral exploitation rights; fees for water resource exploitation rights; post-tax profits remaining after setting up enterprise funds wholly owned by the State; dividends or profits distributed to the State’s capital in joint-stock companies or limited liability companies with two or more members; and other revenues as prescribed by laws on State capital management and investment in enterprises) that does not constitute a criminal offense and is subject to administrative penalties under the law.

At the same time, Decree No. 310/2025/ND-CP adds Clause 10 after Clause 9, Article 2, specifying cases of force majeure in administrative penalties for tax and invoice violations: natural disasters, catastrophes, epidemics, fires, unexpected accidents, war, riots, strikes, or other objectively unforeseeable events that taxpayers cannot prevent or mitigate despite having applied all necessary and feasible measures.

Decree No. 310/2025/ND-CP also introduces provisions on the subjects subject to penalties. Specifically, it amends and supplements Point a, Clause 1, Article 3 of Decree No. 125/2020/ND-CP regarding entities liable for administrative penalties for tax and invoice violations.

Under the new regulations, taxpayers who commit administrative violations related to tax and invoices are subject to penalties as follows:

If a taxpayer authorizes another organization or individual to fulfill tax obligations, and tax law or tax management regulations assign the authorized party the duty and responsibility to act on behalf of the taxpayer, then if the authorized party commits an administrative violation as specified in this Decree, that organization or individual will be penalized under this Decree.

In cases where, under tax law and tax management regulations, an organization or individual is obligated to register, declare, and pay taxes on behalf of a taxpayer, if that organization or individual commits an administrative violation as specified in this Decree, they will be subject to administrative penalties for tax violations under this Decree.

In cases under the global minimum tax anti-erosion rules, a constituent entity responsible for tax declaration, registration, and the payment of additional corporate income tax, which is assigned by the Group to notify constituent entities responsible for declaration and provide a list of constituent entities subject to Resolution No. 107/2023/QH15, will be penalized under this Decree if any such constituent entity commits an administrative violation specified herein.

Decree No. 310/2025/ND-CP amends Article 19 on administrative penalties for tax violations by organizations and individuals as follows:

A fine of VND 2,000,000 to VND 6,000,000 applies to the act of providing information or documents related to determining tax obligations or taxpayer accounts, as required by law or requested by tax authorities, after the prescribed deadline by five days or more.

A fine of VND 6,000,000 to VND 10,000,000 applies to any of the following acts:

- Providing inaccurate information related to the assets, rights, or obligations of a taxpayer under one’s control; or providing inaccurate information or documents related to determining the taxpayer’s tax obligations as required by law or requested by the tax authorities.

- Providing inaccurate information regarding the taxpayer’s accounts at credit institutions, the State Treasury, or foreign bank branches, as required by law or requested by the tax authorities.

- Providing inaccurate information related to the wages, salaries, or income of a taxpayer under one’s control, as required by law or requested by the tax authorities.

A fine of VND 10,000,000 to VND 16,000,000 applies to any of the following acts:

- Failing to provide information related to the assets, rights, or obligations of a taxpayer under one’s control; or failing to provide information or documents related to determining the taxpayer’s tax obligations as required by law or requested by the tax authorities.

- Failing to provide information regarding the taxpayer’s accounts at credit institutions, the State Treasury, or foreign bank branches, as required by law or requested by the tax authorities.

- Failing to provide information related to the wages, salaries, or income of a taxpayer under one’s control, as required by law or requested by the tax authorities.

- Colluding with or covering up for a taxpayer in tax evasion, or failing to implement administrative tax enforcement decisions, except for the act of not transferring funds from the taxpayer’s account as specified in Article 18 of Decree 125/2020/ND-CP.

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

At the same time, Decree 310/2025/ND-CP amends and supplements Clause 2, Article 24, stipulating that issuing invoices at the wrong time, as prescribed by law, will be penalized as follows:

A warning applies to issuing invoices at the wrong time for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements, for a single invoice.

A fine of VND 500,000 to VND 1,500,000 applies in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements, for 2 to less than 10 invoices, as well as for issuing a single invoice at the wrong time when selling goods or providing services.

A fine of VND 2,000,000 to VND 5,000,000 applies in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements, for 10 to less than 50 invoices, as well as issuing invoices at the wrong time when selling goods or providing services for 2 to less than 10 invoices.

A fine of VND 5,000,000 to VND 15,000,000 applies in cases of issuing invoices at the wrong time for the same categories of goods and services as above, for 50 to less than 100 invoices, and issuing invoices at the wrong time when selling goods or providing services for 10 to less than 20 invoices.

A fine of VND 15,000,000 to VND 30,000,000 applies in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements for 100 invoices or more, as well as issuing invoices at the wrong time when selling goods or providing services for 20 to less than 50 invoices.

A fine of VND 30,000,000 to VND 50,000,000 applies in cases of issuing invoices at the wrong time when selling goods or providing services for 50 to less than 100 invoices.

A fine of VND 50,000,000 to VND 70,000,000 applies in cases of issuing invoices at the wrong time when selling goods or providing services for 100 invoices or more.

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

A warning applies to failing to issue an invoice for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements, for a single invoice.

A fine of VND 1,000,000 to VND 2,000,000 applies in cases of failing to issue invoices for goods and services used for promotions, advertising, or samples; goods and services given, gifted, exchanged, used as employee compensation, or for internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements, for 2 to less than 10 invoices, as well as failing to issue a single invoice when selling goods or providing services as required.

A fine of VND 2,000,000 to VND 10,000,000 applies in cases of failing to issue invoices for the same categories of goods and services, for 10 to less than 50 invoices, as well as failing to issue 2 to less than 10 invoices when selling goods or providing services as required.

A fine of VND 10,000,000 to VND 30,000,000 applies in cases of failing to issue invoices for goods and services used for promotions, advertising, or samples; goods and services used for giving, gifting, exchanging, paying in lieu of wages for employees, and internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements from 50 invoices to less than 100 invoices, and in cases of failing to issue invoices when selling goods or providing services as prescribed from 10 invoices to less than 20 invoices.

A fine of VND 30,000,000 to VND 50,000,000 applies in cases of failing to issue invoices for goods and services used for promotions, advertising, or samples; goods and services used for giving, gifting, exchanging, paying in lieu of wages for employees, and internal consumption (excluding goods circulating internally to continue the production process); and goods delivered under lending, borrowing, or return arrangements from 100 invoices or more, and in cases of failing to issue invoices when selling goods or providing services as prescribed from 20 invoices to less than 50 invoices.

A fine of VND 60,000,000 to VND 80,000,000 applies in cases of failing to issue invoices when selling goods or providing services as prescribed for 50 invoices or more.

Decree 310/2025/ND-CP takes effect on January 16, 2026.The Decree specifies that if an administrative tax or invoice violation ended before this Decree took effect, the provisions in the legal document on administrative penalties for tax and invoice violations in effect at the time of the violation shall apply.

If an administrative tax or invoice violation is being carried out before this Decree takes effect and the violation is discovered after the Decree comes into force, the provisions of this Decree shall apply.

For administrative tax or invoice violations that were already penalized before this Decree took effect, if individuals or organizations still have complaints or file lawsuits, they shall be resolved according to the legal regulations on administrative penalties for tax and invoice violations and related laws in effect at the time the violation occurred.