VI Summary of new points of Decree 310/2025/ND-CP on administrative sanctions for tax and invoice violations, this is the content that many individuals and businesses are interested in in order to promptly grasp the new regulations related to handling violations in the field of tax as well as managing and using invoices in accordance with the law. Let’s learn more with Pham Consult!
Summary of New Points in Decree 310/2025/ND-CP on Sanctions for Administrative Violations in Taxes and Invoices?
On December 2, 2025, the Government issued Decree 310/2025/ND-CP, which amends and supplements some articles of Decree 125/2020/ND-CP regulating sanctions for administrative violations in taxes and invoices.
Accordingly, the new points of Decree 310/2025/ND-CP on sanctions for administrative violations in taxes and invoices are summarized as follows:
(1) Expanding and Clarifying the Concept of Administrative Violations in Taxes
Decree 310/2025/ND-CP amends and supplements Clause 1, Article 2 of Decree 125/2020/ND-CP, expanding and clarifying the concept of administrative violations in taxes.
According to the regulation, an administrative violation in taxes is a faulty act committed by an organization or individual that violates the provisions of the law on tax administration, tax law, and other revenue items belonging to the state budget managed by the tax authority (land use fees; land/water surface rent; mineral exploitation right fees; water resource exploitation right fees; remaining after-tax profit after setting aside funds for state-owned enterprises holding 100% of charter capital; dividends, profits distributed for the state’s capital contribution in joint-stock companies, two-member limited liability companies or more; revenue items as prescribed by the law on state capital management and investment in enterprises) that does not constitute a crime and, according to the provisions of law, must be sanctioned for an administrative violation.
Adding Cases of Force Majeure in Sanctions for Administrative Violations in Taxes and Invoices
In addition, Decree 310/2025/ND-CP supplements Clause 10 after Clause 9, Article 2, regulating the cases of force majeure in sanctions for administrative violations in taxes and invoices: Natural disasters, catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or events occurring objectively that could not be foreseen and the taxpayer could not overcome despite having applied all necessary and possible measures.
(2) Supplementing Regulations on Subjects of Sanctions
Decree 310/2025/ND-CP also supplements regulations on the subjects of sanctions. Specifically, Decree 310/2025/ND-CP amends and supplements Point a, Clause 1, Article 3 of Decree 125/2020/ND-CP, regulating the subjects sanctioned for administrative violations in taxes and invoices.
According to the new regulation, taxpayers who commit administrative violations in taxes and invoices:
In cases where the taxpayer authorizes another organization or individual to perform tax obligations where the law on taxes and tax administration stipulates the obligation and responsibility of the authorized party to perform on behalf of the taxpayer, if the authorized party commits an administrative violation specified in this Decree, the authorized organization or individual shall be sanctioned according to this Decree. In cases where, according to the provisions of tax law and tax administration, an organization or individual is obligated to register for tax, declare, and pay tax on behalf of the taxpayer, and the organization or individual performing tax registration, declaration, and payment on behalf of the taxpayer commits an administrative violation specified in this Decree, the organization or individual performing tax registration, declaration, and payment on behalf of the taxpayer shall be sanctioned for the administrative violation in taxes as prescribed in this Decree. In cases where, according to the global anti-base erosion provisions, the responsible constituent entity has the obligation to register for tax, submit a tax return, and pay supplementary corporate income tax, or the constituent entity assigned by the Group the responsibility to send a notification of the responsible constituent entity and a list of constituent entities subject to Resolution 107/2023/QH15 commits an administrative violation in this Decree, they shall be sanctioned as prescribed in this Decree.
(3) Amending Regulations on Sanctions for Administrative Violations in Taxes for Related Organizations and Individuals
Decree 310/2025/ND-CP amends Article 19 of Decree 125/2020/ND-CP on sanctions for administrative violations in taxes for related organizations and individuals as follows:
A fine from 2,000,000 VND to 6,000,000 VND for the act of providing information, documents related to determining tax obligations, or the taxpayer’s account as prescribed by law or upon request of the tax authority exceeding the prescribed deadline by 05 days or more. A fine from 6,000,000 VND to 10,000,000 VND for one of the following acts:
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Providing inaccurate information related to assets, rights, asset obligations of the taxpayer held by them; information, documents related to determining the taxpayer’s tax obligations as prescribed by law or upon request of the tax authority;
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Providing inaccurate information related to the taxpayer’s account at credit institutions, the State Treasury, or foreign bank branches as prescribed by law or upon request of the tax authority;
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Providing inaccurate information related to salary, wages, or income of the taxpayer held by them as prescribed by law or upon request of the tax authority. A fine from 10,000,000 VND to 16,000,000 VND for one of the following acts:
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Failing to provide information related to assets, rights, asset obligations of the taxpayer held by them; information, documents related to determining the taxpayer’s tax obligations as prescribed by law or upon request of the tax authority;
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Failing to provide information related to the taxpayer’s account at credit institutions, the State Treasury, or foreign bank branches as prescribed by law or upon request of the tax authority;
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Failing to provide information related to salary, wages, or income of the taxpayer held by them as prescribed by law or upon request of the tax authority;
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Colluding, sheltering the taxpayer from tax evasion, failing to implement a decision on administrative tax enforcement, except for the act of failing to deduct and transfer money from the taxpayer’s account specified in Article 18 of Decree 125/2025/ND-CP. According to the new regulation, the act of lending or selling invoices is subject to a fine from 20,000,000 VND to 50,000,000 VND.
(4) Sanctioning the Act of Issuing Invoices at the Wrong Time
Additionally, Decree 310/2025/ND-CP also amends and supplements Clause 2, Article 24 of Decree 125/2020/ND-CP, regulating sanctions for the act of issuing invoices at the wrong time as prescribed by law, as follows:
A warning for the act of issuing an invoice at the wrong time for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods for 01 invoice number. A fine from 500,000 VND to 1,500,000 VND in cases of issuing invoices at the wrong time for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 02 invoice numbers to less than 10 invoice numbers, and in cases of issuing an invoice at the wrong time when selling goods, providing services for 01 invoice number. A fine from 2,000,000 VND to 5,000,000 VND in cases of issuing invoices at the wrong time for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 10 invoice numbers to less than 50 invoice numbers, and in cases of issuing an invoice at the wrong time when selling goods, providing services from 02 invoice numbers to less than 10 invoice numbers. A fine from 5,000,000 VND to 15,000,000 VND in cases of issuing invoices at the wrong time for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 50 invoice numbers to less than 100 invoice numbers, and in cases of issuing an invoice at the wrong time when selling goods, providing services from 10 invoice numbers to less than 20 invoice numbers. A fine from 15,000,000 VND to 30,000,000 VND in cases of issuing invoices at the wrong time for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 100 invoice numbers or more, and in cases of issuing an invoice at the wrong time when selling goods, providing services from 20 invoice numbers to less than 50 invoice numbers. A fine from 30,000,000 VND to 50,000,000 VND in cases of issuing an invoice at the wrong time when selling goods, providing services from 50 invoice numbers to less than 100 invoice numbers. A fine from 50,000,000 VND to 70,000,000 VND in cases of issuing an invoice at the wrong time when selling goods, providing services from 100 invoice numbers or more.
(5) Fine Levels for Failing to Issue Invoices as Prescribed
Decree 310/2025/ND-CP also amends and supplements Clause 3, Article 24 of Decree 125/2020/ND-CP, regulating sanctions for the act of failing to issue invoices as prescribed, as follows:
A warning for the act of failing to issue an invoice for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods for 01 invoice number. A fine from 1,000,000 VND to 2,000,000 VND in cases of failing to issue an invoice for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 02 invoice numbers to less than 10 invoice numbers, and in cases of failing to issue an invoice when selling goods, providing services as prescribed for 01 invoice number; A fine from 2,000,000 VND to 10,000,000 VND in cases of failing to issue an invoice for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 10 invoice numbers to less than 50 invoice numbers, and in cases of failing to issue an invoice when selling goods, providing services as prescribed from 02 invoice numbers to less than 10 invoice numbers. A fine from 10,000,000 VND to 30,000,000 VND in cases of failing to issue an invoice for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 50 invoice numbers to less than 100 invoice numbers, and in cases of failing to issue an invoice when selling goods, providing services as prescribed from 10 invoice numbers to less than 20 invoice numbers. A fine from 30,000,000 VND to 50,000,000 VND in cases of failing to issue an invoice for goods/services used for promotions, advertising, samples; goods/services used for giving, presenting, exchanging, paying wages to employees, and internal consumption (except for internal circulation of goods for continued production); goods issued in the form of loans, borrowings, or returning goods from 100 invoice numbers or more, and in cases of failing to issue an invoice when selling goods, providing services as prescribed from 20 invoice numbers to less than 50 invoice numbers. A fine from 60,000,000 VND to 80,000,000 VND in cases of failing to issue an invoice when selling goods, providing services as prescribed from 50 invoice numbers or more.
(6) Transitional Provisions
Decree 310/2025/ND-CP takes effect from January 16, 2026. The Decree clearly states that if an administrative violation in taxes or invoices was concluded before the effective date of Decree 310/2025/ND-CP, the regulations in the legal document on sanctions for administrative violations in taxes and invoices in effect at the time the violation was committed shall apply. If an administrative violation in taxes or invoices is ongoing before the effective date of Decree 310/2025/ND-CP and the administrative violation is discovered after the effective date of this Decree, the regulations in this Decree shall apply. For administrative violations in taxes and invoices that were sanctioned before the effective date of Decree 310/2025/ND-CP and the individual or organization still has complaints or lawsuits, they shall be resolved according to the provisions of the law on sanctions for administrative violations in taxes and invoices and related legal provisions in effect at the time the violation was committed.
What acts are prohibited in the field of invoices?
Based on Article 5 of Decree 123/2020/ND-CP, as amended by Clause 4, Article 1 of Decree 70/2025/ND-CP, the prohibited acts in the field of invoices include:
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For tax officials
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Causing trouble or difficulties for organizations or individuals who purchase invoices or documents;
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Having acts of sheltering or colluding with organizations or individuals to use illegal invoices or documents;
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Accepting bribes during inspection or examination of invoices.
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For organizations and individuals selling goods, providing services, and related organizations and individuals with rights and obligations
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Committing fraudulent acts such as using illegal invoices, illegally using invoices; forging invoices or documents to carry out illegal acts;
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Obstructing tax officials from performing their duties, specifically: acts of obstruction causing harm to the health or dignity of tax officials during the inspection or examination of invoices and documents;
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Illegally accessing, falsifying, or destroying the information system on invoices and documents;
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Giving bribes or performing other acts related to invoices and documents for unjust gain;
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Failing to transmit electronic data to the tax authority as prescribed in Decree 123/2020/ND-CP.
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Effectiveness of Decree 310
The effectiveness is stipulated in Article 4 of Decree 310/2025/ND-CP, specifically as follows:
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Decree 310/2025/ND-CP shall take effect from January 16, 2026.
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Ministers, Heads of Ministerial-Level Agencies, Heads of Government Agencies, Chairpersons of People’s Committees of provinces and centrally run cities, and related organizations and individuals are responsible for implementing Decree 310/2025/ND-CP.
