Fines of VND 10–20 Million for Failing to Issue E-Invoices Per Sale
Update: Aug 26, 2025 • Basis: Official Letter 3082/CT-PC dated Aug 12, 2025
The Tax Authority highlights the obligation to issue an e-invoice for every sale/service. Non-compliance may be fined up to VND 20 million.
1) Relevant Legal Bases
| Provision | Core content |
|---|---|
| Clause 1 Article 90 – Law on Tax Administration 2019 |
|
| Clause 5 Article 24 – Decree 125/2020/ND-CP | Failure to issue invoices when selling goods or providing services: fine from VND 10–20 million. |
2) Guidance from the Tax Department
Official Letter 3082/CT-PC confirms: businesses must issue e-invoices for each sale. Otherwise, administrative penalties apply as above.
Earlier, Official Letter 216/TCT-CT (Jan 15, 2025) also guided handling of invoice violations and aggravating circumstances.
3) What Should Businesses Do to Avoid Fines?
- Review internal process: Ensure every transaction results in an e-invoice.
- Train sales & accounting staff: No missed invoices in any scenario.
- Adopt e-invoice software: Integrate with POS/ERP to auto-issue invoices.
- Track legal updates: Stay compliant on time and in full.
Conclusion
The VND 10–20 million fine is a strong warning. Proactively control e-invoicing today to avoid risks and unnecessary costs.
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