🚨 PART 1 | FROM 16 JANUARY 2026, INVOICE-RELATED VIOLATIONS
MAY BE SUBJECT TO PENALTIES FOR UP TO 2 YEARS!
Do you think an incorrect invoice from last year will no longer be reviewed or penalised?
❌ Don’t be complacent!
Under Decree No. 310/2025/NĐ-CP amending Decree No 125/2020/NĐ-CP, several regulations on tax and
invoice-related administrative penalties have been tightened.
🔥 3 key changes enterprises should know:
1️⃣ The statute of limitations for invoice-related penalties has been increased
from 1 year to 2 years.
This means that invoice errors arising within the last two years may still be reviewed and penalised by the tax authority.
2️⃣ Invoices missing mandatory information may still be subject to penalties.
Issuing an invoice does not necessarily mean it complies with the regulations.
🧾 Enterprises should check:
- Tax Code;
- Buyer information;
- Description of goods or services;
- VAT rate and VAT amount;
- Invoice issuance date;
- Digital signature…
3️⃣ Issuing invoices at the wrong time may result in penalties based on
the number of non-compliant invoices.
The more invoices issued incorrectly, the higher the potential penalty.
⚠️ Common mistakes include:
- Issuing invoices only after goods have been delivered.
- Issuing invoices for completed services only after receiving customer payment.
- Issuing invoices only at the end of the month or quarter.
👉 Regular invoice reviews can help enterprises significantly reduce risks during tax inspections or tax audits.
⚖️ PART 2 | NOT ALL VIOLATIONS WILL NECESSARILY RESULT
IN PENALTIES!
Many enterprises believe that any violation will automatically result in penalties.
In fact, the new regulations introduce several important points that enterprises should note.
🔥 4 NOTABLE CHANGES
✅ 1. Additional force majeure cases
If the delay in fulfilling tax obligations is due to:
- Natural disasters;
- Epidemics;
- Fire;
- Accidents;
- Other objective events that cannot be remedied…
… the enterprise may be considered under the applicable regulations.
📌 However, complete supporting documentation is required.
✅ 2. Clarification of penalty principles where multiple violations occur.
Cases involving multiple violations will be handled under the new principles, helping avoid inconsistent interpretations.
✅ 3. Electronic minutes still require timely explanations.
Enterprises should regularly check:
- 💻 eTax;
- 📩 Notices from the tax authority;
- 📂 Electronic dossiers and records.
Do not miss the explanation deadline simply because the system was not monitored.
✅ 4. Adjustment of penalty-imposing authority.
Certain regulations have been amended to align with the new organisational structure of the tax authority.
👉 A proper understanding of the regulations will help enterprises protect their rights when working with the tax authority.
✅ PART 3 | CHECKLIST TO HELP ENTERPRISES AVOID TAX
AND INVOICE-RELATED PENALTIES
Don’t wait until you receive a tax inspection decision to start reviewing your records!
Start with the following 6 key tasks:
✔️ 1. Check invoice issuance timing.
Ensure invoices are issued at the correct time in accordance with regulations.
✔️ 2. Check all mandatory invoice information.
Do not let small errors turn into significant penalties.
✔️ 3. Perform periodic data reconciliation.
Cross-check the following:
- 📄 Contracts;
- 📦 Delivery Notes;
- 🤝 Delivery and handover records;
- 💰 Revenue;;
- 🧾 Tax Returns;
- 💻 E-invoices.
✔️ 4. Regularly monitor your electronic tax account.
Do not miss any notices or requests for explanation from the tax authority.
✔️ 5. Maintain complete explanation dossiers.
These serve as an important basis for protecting the enterprise when disputes arise.
✔️ 6. Review Global Minimum Tax obligations, if applicable.
This is especially important for enterprises that are part of multinational groups.
🎯 Key message:
The new regulations not only tighten tax administration but also require enterprises to proactively
control risks throughout their accounting and invoicing processes.
👉 A periodic review today can help enterprises avoid unnecessary penalties in the future.
📞 MBA AUDIT IS READY TO SUPPORT ENTERPRISES
MBA AUDIT is ready to support enterprises in:
- ✅ Reviewing invoices and tax dossiers.
- ✅ Assessing penalty risks.
- ✅ Supporting explanations and responses to the tax authority.
- ✅ Advising on compliance with new regulations.
💬 Follow MBA AUDIT for timely and accurate updates on the latest tax changes.
Legal basic: Decree No. 310/2025/ND-CP dated 2 December 2025 of the Government amending and supplementing
certain provisions of Decree No. 125/2020/ND-CP dated 19 October 2020 on administrative penalties for tax and
invoice-related violations, effective from 16 January 2026.
- 📑 New Legal Basis for VAT
-
📢 Borrowing from Shareholders at 0% Interest Rate – Beware of the Risk of Tax Assessment
- Late Payment — Can You Re-Claim Input VAT Deduction?
- GUIDANCE ON PERSONAL INCOME TAX (PIT) FOR GIFTS TO EMPLOYEES & COLLABORATORS
- Fines of VND 10–20 Million for Failing to Issue E-Invoices Per Sale
