Decree 310/2025/ND-CP, officially effective from January 16, 2026, amends and supplements a series of important regulations on administrative penalties in the field of taxation and invoices. Through Official Letter 6175/CT-PC of 2025, the Tax Department clarified the core new points related to the scope of penalties, principles for applying penalty levels, violations of electronic invoice regulations, and the authority of tax authorities to impose penalties in the context of digital tax management. This article focuses on a detailed analysis of the key changes in Decree 310/2025/ND-CP, assessing its practical impact on businesses, household businesses, and tax accountants, while providing important compliance guidelines to help taxpayers proactively reduce legal risks from 2026 onwards.
Legal basis and time of application
The new regulations on tax and invoice penalties are issued on the basis of:
- Decree 125/2020/ND-CP on administrative penalties for violations related to taxes and invoices.
- Decree amending and supplementing Decree 125/2020/ND-CP, effective from January 16, 2026.
- Official document 6175/TCT-PC dated December 22, 2025, from the General Department of Taxation, introduces and provides guidance on new content related to tax penalties and invoices.
From this point onwards, all violations will be assessed and handled according to the new legal framework, including those that previously only resulted in warnings or minor penalties.
Key new points in Decree 310/2025/ND-CP
Compared to Decree 125/2020/ND-CP, Decree 310/2025/ND-CP has made several important adjustments to improve the legal framework for administrative penalties in the tax and invoice fields. Below are the key new points detailed by the Tax Department in Official Letter 6175/CT-PC, focusing on the scope of application, principles of penalties, violations, and the authority to handle them, directly impacting compliance with tax laws from 2026 onwards.
Expanding the scope of regulation and violations.
To help taxpayers, businesses, and accounting departments easily understand and correctly apply the new regulations, the following are the key points of Decree 310/2025/ND-CP, as outlined in Official Letter 6175/CT-PC, that require special attention from 2026 onwards:
- Decree 310/2025/ND-CP expands the scope of regulation by adding other revenue items under tax management – such as revenue items stipulated in regulations on the management and investment of state capital in enterprises, which are assigned to tax authorities for collection and penalties for violations.
- The new penalty-paying entities are added to the list of constituent units responsible for declaring and paying taxes according to Resolution 107/2023/QH15, including the responsibility to notify the list of constituent units subject to this penalty if they are late or fail to notify.
- The regulations address violations related to organizations providing electronic invoicing services if they fail to ensure that the solutions for generating, storing, and processing data comply with legal standards.
The expansion of the scope of regulation and the addition of new violations demonstrate an increasingly stringent and comprehensive approach to tax management. However, to ensure fairness, transparency, and avoid overlapping sanctions in practice, Decree 310/2025/ND-CP simultaneously adjusts and refines the principles for administrative penalties related to taxes and invoices.
New penalty principles
To address overlapping penalties and ensure fairness and consistency in the application of tax laws, Decree 310/2025/ND-CP has adjusted and clarified several principles for administrative penalties. The following new principles form the basis for determining violations, penalty levels, and application methods in practice from 2026 onwards.
- Taxpayers who incorrectly declare multiple items on the same day will only be penalized for one violation at the highest penalty rate, instead of being penalized separately for each error.
- Abolishing the aggravating circumstance of "repeated violations" in many specific cases will reduce the burden of overlapping penalties.
- In cases where a taxpayer commits multiple acts of issuing invoices at the wrong time or failing to issue invoices, they will only be penalized for the primary act, with the fine corresponding to the total number of infringing invoices.
In parallel with amending the principles of penalties, Decree 310/2025/ND-CP also adjusts regulations on aggravating circumstances, thereby clearly classifying the level of violations and applying sanctions more appropriately to the nature and scale of the act.
Changes in secretion
The new decree clearly defines two cases in which the aggravating circumstance of "large-scale administrative violations" applies if:
- Committing an invoice violation involving 10 or more invoices.
- Committing an act of tax evasion involving an amount of tax evaded of VND 100,000,000 or more will result in the case being transferred for administrative sanctions as prescribed.
Besides clarifying the criteria for determining aggravating circumstances to ensure that penalties are applied proportionally to the severity of the violation, Decree 310/2025/ND-CP also expands and specifies the legal responsibilities of relevant organizations and individuals in providing information and documents for tax management. This is an important content aimed at enhancing transparency and accountability in coordinating with tax authorities during law enforcement.
Regulations on penalties for organizations and individuals involved.
Close coordination and collaboration between state management agencies and the credit institution system play a crucial role in improving tax management efficiency. According to Decree 310/2025/ND-CP, foreign bank branches and credit institutions will be subject to administrative penalties if they provide incomplete, inaccurate, or delayed customer account information as requested by the tax authorities. Furthermore, individuals and organizations who intentionally conceal, fail to provide, or provide false information and documents related to taxpayers' tax obligations will also be subject to penalties. These regulations aim to ensure that data serving tax management is updated promptly, accurately, and transparently, contributing to enhanced tax management efficiency during the digital transformation period.
Amend the penalty framework for issuing invoices at the wrong time.
Decree 310/2025/ND-CP has adjusted the penalty framework to accurately reflect the scale of violations:
- Issuing invoices at the wrong time continues to be identified as one of the most frequent violations occurring in businesses, especially during the tax declaration and settlement process.
- Decree 310/2025/ND-CP The penalty framework has been adjusted to more accurately reflect the actual level and scale of violations, instead of being applied rigidly as before.
- The amount of the fine is determined based on the total number of infringing invoices discovered during the same inspection or audit by the tax authorities.
- The penalty framework increases progressively with the number of violating invoices, aiming to curb businesses from intentionally delaying invoice issuance to prolong tax payment deadlines or improperly optimize cash flow.
The new regulations clearly distinguish the nature of violations between:
- Cases where invoices are issued at the wrong time but do not result in late tax payments; and
- In cases where invoices are issued at the wrong time, leading to tax evasion or late payment, corresponding penalties will be applied to ensure fairness and reflect the true nature of the offense.
Change of authority to impose penalties
In order to optimize the system and expedite the process of handling violations, the Decree has implemented changes to the authorized personnel:
- Expanding the authority of tax officials to impose penalties: Tax officials are empowered to impose fines for certain simple violations with clearly defined legal elements, enabling timely handling of violations during tax inspection and management.
- Adjusting and redefining the authority of the head of the tax agency: The Decree clarifies the scope and corresponding penalty levels of the Director and Head of the Tax Department, ensuring consistency with the organizational structure and tax management model towards a modern and streamlined approach.
- Streamlining the authority to impose penalties in the tax field: Abolishing the penalty-imposing authority of the Chairman of the District People's Committee and some other administrative positions, thereby centralizing the handling of violations to the tax agency, improving specialization and reducing overlap in the application of the law.
Amend regulations on the procedures for imposing penalties.
Clause 22, Article 1 of Decree 310/2025/ND-CP amends the provisions in point a, clause 1, Article 37 of Decree 125/2020/ND-CP. According to the regulations, taxpayers have the right to provide explanations when administrative violations related to taxes or invoices fall within the penalty framework with a maximum fine of VND 15 million or more for individuals and VND 30 million or more for organizations. The right to provide explanations also applies in cases where administrative violation reports are drawn up electronically, as well as for violations stipulated in Articles 16, 17, and 18 of Decree 125/2020/ND-CP.
Adjusting and abolishing certain administrative penalties related to invoices.
According to Decree No. 310/2025/ND-CP, the Government has officially removed several groups of administrative violations related to invoices that were previously regulated in Decree No. 125/2020/ND-CP. Specifically, the following acts are no longer subject to penalties:
- Violation of regulations regarding printed invoices;
- Violations occurred during the process of printing ordered invoices;
- The act of selling pre-printed invoices;
- Violation of regulations regarding invoice issuance;
- Actions related to invoice cancellation.
The abolition of these regulations reflects the new management direction of the state agency, in line with the digital transformation roadmap and the nationwide application of electronic invoices.
Conclude
As can be seen, through Official Letter 6175/CT-PC of 2025, the Tax Department has clarified and standardized the implementation of new contents in Decree 310/2025/ND-CP, thereby reshaping the framework for administrative penalties in the field of tax and invoices in a streamlined manner, consistent with the practical realities of digital tax management from 2026. These changes not only directly impact businesses and business households but also require accounting and tax departments to proactively review the declaration and invoicing processes and comply with the law to minimize the risk of penalties.
In the context of constantly updated tax policies, correctly understanding and promptly applying Decree 310/2025/ND-CP is a key factor in ensuring stable and legally secure business operations. If you need in-depth advice, tax and invoice compliance review, or updates on new policies according to Official Letter 6175/CT-PC, proactively contact MAN – Master Accountant Network – a reputable tax consulting firm for timely and effective support.
Contact MAN – Master Accountant Network for detailed support and advice on the updated policies for 2026.
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Other services
- Auditing: Auditing Services, Construction Auditing Services, Financial statement audit services
- Accounting and Taxation: Tax accounting services, Tax report, Transfer Pricing Advisory. Tax Accounting Services, Tax reporting services, Transfer Pricing Service, Affiliate Trading Service
- Legal aspects: Work permit services, Business registration certification services, Investment Certificate
- Other: Transfer Pricing Service, Affiliate Trading Service, Business Operations Consulting Services
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Source: Official document No. 6175/CT-PC December 22, 2025, from the Tax Department regarding the introduction of new content in Decree 310/2025/ND-CP.
MAN Editorial Board – Master Accountant Network
