VI In what cases can goods and services be purchased without an invoice, but instead required to be recorded as a statement of purchase according to current legal regulations? Is it true that not issuing electronic invoices can result in fines of up to 80 million VND from January 16, 2026? Who are the subjects covered by these regulations on invoices and supporting documents? Let’s explore this further with Pham Consult!
In what cases can goods and services be purchased without an invoice, but instead required to be recorded as a statement of purchase according to current legal regulations?
Based on point b, clause 1, Article 9 of Decree 320/2025/ND-CP, which stipulates deductible expenses when determining taxable income, the following applies:
Deductible expenses when determining taxable income
- Except for non-deductible expenses as stipulated in Article 10 of this Decree, enterprises are allowed to deduct expenses when determining taxable income if they meet the conditions in points a, b, and c below:
- a) The expense actually incurred is related to the production and business activities of the enterprise, including supplementary expenses deductible at a percentage rate based on actual expenses incurred in the tax period related to the enterprise’s research and development activities;
- b) The expense has sufficient invoices and supporting documents as prescribed by law.
For the following cases: Purchasing agricultural, forestry, and aquatic products from producers or fishermen who directly sell them; Purchasing handcrafted products made from jute, sedge, bamboo, reeds, leaves, rattan, straw, coconut shells, coconut husks, or recycled materials from agricultural products directly sold by handicraft producers; purchasing scrap materials directly collected by collectors; purchasing household goods and assets directly sold by households and individuals; purchasing goods and services from individuals and business households (excluding the cases mentioned above) with revenue below the value-added tax threshold must have payment documents in accordance with the law on accounting, invoices, and receipts for the seller (in cases where the value of goods and services purchased on a given day by each household or individual is 5 million VND or more, payment must be made non-cash) and a list of purchased goods and services signed and vouched for by the legal representative or authorized person of the enterprise; c) Non-cash payment vouchers are required for purchases of goods, services, and other individual payments with a value of 5 million VND or more. Non-cash payment vouchers must comply with the regulations of the law on value-added tax.
Therefore, the following cases of purchasing goods and services do not require invoices but instead require a list as per Decree 320:
– Purchasing agricultural, forestry, and aquatic products from producers or fishermen who sell them directly.
– Purchasing handicrafts made from jute, sedge, bamboo, reeds, leaves, rattan, straw, coconut shells, or recycled materials from agricultural products from handicraft producers who sell them directly.
– Purchasing scrap materials from collectors.
– Purchasing household goods and assets from individuals who sell them directly.
– Purchasing goods and services from individuals and household businesses (excluding the cases mentioned above) with revenue below the value-added tax threshold.
However, businesses purchasing goods and services in the 5 cases mentioned above do not need invoices but must have:
– Payment documents in accordance with the law on accounting, invoices, and supporting documents for the seller (for cases where the value of goods and services purchased on the same day by each household or individual is 5 million VND or more, payment must be made non-cash).
– A list of purchased goods and services signed and vouched for by the legal representative or authorized person of the business.
Is it true that failure to issue electronic invoices can result in a fine of up to 80 million VND from January 16, 2026?
According to Clause 3 and Clause 6 of Article 24 of Decree 125/2020/ND-CP, amended by Clause 14 of Article 1 of Decree 310/2025/ND-CP, the penalties for not issuing invoices under the latest regulations in 2026 are as follows:
Penalties for violations of regulations on issuing invoices when selling goods and services:
- The following penalties apply to the following acts of not issuing invoices as prescribed:
- a) A warning penalty for the act of not issuing invoices for goods and services used for promotion, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees and internal consumption (except for goods transferred internally to continue the production process); goods exported in the form of loans, borrowing or returning goods with one invoice;
- b) A fine of VND 1,000,000 to VND 2,000,000 shall be imposed in cases of failure to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 2 to less than 10 invoices; and in cases of failure to issue invoices when selling goods or providing services as prescribed (1 invoice).
- c) A fine of VND 2,000,000 to VND 10,000,000 shall be imposed in cases of failure to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowing, or return of goods from 10 to less than 50 invoices; and in cases of failure to issue invoices when selling goods or providing services as prescribed from 2 to less than 10 invoices;
- d) A fine of VND 10,000,000 to VND 30,000,000 shall be imposed in cases of failure to issue invoices for goods and services used for promotion, advertising, and samples; Goods and services used for giving, gifting, exchanging, paying as compensation to employees, and internal consumption (excluding goods circulated internally to continue the production process); exporting goods in the form of loans, borrowing, or returning goods from 50 to less than 100 invoices, and in cases where invoices are not issued when selling goods or providing services as prescribed, from 10 to less than 20 invoices;
- d) A fine of VND 30,000,000 to VND 50,000,000 will be imposed in cases of not issuing invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as compensation to employees, and internal consumption (excluding goods circulated internally to continue the production process); Exporting goods in the form of loans, borrowings, or returns of goods from 100 invoices or more, and in cases where no invoice is issued when selling goods or providing services as prescribed, from 20 invoices to less than 50 invoices;
- e) A fine of VND 60,000,000 to VND 80,000,000 will be imposed in cases of failure to issue invoices when selling goods or providing services as prescribed for 50 or more invoices.”;
- Remedial measures: Mandatory issuance of invoices as prescribed for the acts specified in Clause 3, Point d, Clause 4 of this Article.
Accordingly, from January 16, 2026, the act of not issuing electronic invoices as prescribed may be fined from VND 1 million to VND 80 million in cases of failure to issue invoices when selling goods or providing services as prescribed for 50 or more invoices. In addition, mandatory issuance of invoices as prescribed will be imposed for the above-mentioned acts.
Who are the subjects to whom these regulations on invoices and supporting documents apply?
Based on Article 2 of Decree 123/2020/ND-CP, supplemented by Clause 1, Article 1 and amended by Clause 3 Article 2 of Decree 70/2025/ND-CP, effective from June 1, 2025, stipulates the subjects of application for regulations on invoices and documents, including:
(1) Organizations and individuals selling goods and providing services, including:
– Enterprises established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam;
– Cooperatives, cooperative unions;
– Household businesses, individual businesses, cooperative groups;
– Public service units that sell goods and provide services;- Organizations that are not enterprises but have business activities.
– Foreign suppliers without a permanent establishment in Vietnam that conduct e-commerce business, business based on digital platforms and other services that voluntarily register to use electronic invoices as prescribed in Decree 123/2020/ND-CP.
(2) Organizations and individuals purchasing goods and services.
(3) Organizations collecting taxes, fees and charges.
(4) Taxpayers of taxes, fees and charges.
(5) Organizations responsible for deducting personal income tax.
(6) Organizations that print invoices and documents; organizations that provide software for self-printing documents; organizations that provide electronic invoice and document services.
(7) Tax authorities including the General Department of Taxation, Tax Departments, and Tax Branches (including regional Tax Branches).
(8) Customs authorities including the General Department of Customs, Customs Departments, Post-Clearance Inspection Departments, and Customs Branches.
(9) Organizations and individuals involved in the management and use of invoices and documents.
