{"id":8176,"date":"2026-04-10T15:33:35","date_gmt":"2026-04-10T08:33:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8176"},"modified":"2026-04-10T15:40:37","modified_gmt":"2026-04-10T08:40:37","slug":"xu-phat-vi-pham-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/","title":{"rendered":"Here are the latest updated penalties for invoice issuance violations that you should be aware of."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Penalties for invoice issuance violations are a crucial aspect that all businesses, household businesses, and accountants must understand, especially in the context of stricter electronic invoice management starting in 2026. Even a minor error regarding the invoice date, buyer information, tax rate, or delayed notification of errors can result in penalties ranging from several million to tens of millions of VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP, amended and supplemented by Decree 102\/2021\/ND-CP and updated by Decree 70\/2024\/ND-CP, tax authorities apply penalties based on the nature, consequences, and extent of impact of the violation.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\" >Legal basis for penalties for invoice issuance violations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\" >Summary table of penalties for invoice issuance violations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\" >Penalties for issuing invoices at the wrong time.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Truong_hop_chi_bi_canh_cao\" >Cases where only a warning is given<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\" >Fines for issuing invoices at the wrong time.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\" >Penalties for issuing invoices with incorrect or incomplete information.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_nhan_dien\" >Identification information group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_giao_dich\" >Transaction information group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_xac_thuc_dien_tu\" >Electronic authentication information group<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\" >Penalties for issuing invoices with incorrect value-added tax rates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Cach_giam_nhe_muc_xu_phat\" >Ways to mitigate the severity of the penalty.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\" >Penalties for late submission of error notification form 04\/SS-H\u0110\u0110T<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\" >Penalties for issuing illegal invoices.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Doanh_nghiep_co_duoc_mien_xu_phat_khong\" >Are businesses exempt from penalties?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\" >Steps to take when invoice violations are detected.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/xu-phat-vi-pham-xuat-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>Legal basis for penalties for invoice issuance violations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Violations related to invoices are currently regulated primarily by:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">Decree 125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Regarding administrative penalties for violations in the field of taxation and invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-102-2021-ND-CP-sua-doi-Nghi-dinh-xu-phat-vi-pham-hanh-chinh-linh-vuc-thue-494746.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 102\/2021\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> Amend and supplement certain provisions of Decree 125.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-dinh-70-2024-ND-CP-huong-dan-Luat-Can-cuoc-614934.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 70\/2024\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> Instructions for managing electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Circular 78\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> Instructions for handling errors in electronic invoices.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The regulations apply to organizations, businesses, household businesses, and individuals who commit violations during the creation, issuance, use, or storage of invoices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An important principle to note is that tax authorities may prioritize issuing warnings rather than fines if it is a first-time violation, there are mitigating circumstances, or the business proactively rectifies the issue before an inspection.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>Summary table of penalties for invoice issuance violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses easily visualize the level of risk and quickly compare it with real-world situations, below is a summary table of penalties for invoice issuance violations in 2026. The table is organized by each violation, the lowest penalty, the maximum penalty, and the basis for application according to current tax and invoice laws.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of penalties for invoice issuance violations.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Violation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable penalty amount<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Invoices issued at the wrong time.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A warning can result in a fine of up to 8,000,000 VND.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">It depends on whether or not it delays tax obligations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Incorrect information entered, missing required details.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 \u2013 8,000,000 VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This is in accordance with Article 24 of Decree 125.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Incorrect application of VAT rate.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 \u2013 8,000,000 VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax arrears may be incurred.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Late submission of form 04\/SS-H\u0110\u0110T<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A warning can result in a fine of up to 15,000,000 VND.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Calculated based on the number of days of late submission.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Using illegal invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20,000,000 \u2013 50,000,000 VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">They may face criminal charges.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> The above fine applies to organizations. If an individual violates the regulations, the penalty will be the same as the penalty for organizations, as stipulated in Clause 4, Article 7 of Decree 125\/2020\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\"><\/span><b>Penalties for issuing invoices at the wrong time.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Issuing invoices at the wrong time is the most common error when businesses sell goods or provide services. The time of invoice issuance must correspond to the time of transfer of ownership of goods or completion of services.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_bi_canh_cao\"><\/span><b>Cases where only a warning is given<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A business may only receive a warning if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was issued at the wrong time, but this did not delay the filing and payment of taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors can arise from technical malfunctions or first-time violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The unit proactively provided an explanation and there were mitigating circumstances.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">Goods were delivered on March 5, 2026, but the business issued the invoice on March 6 and still declared it correctly, without incurring any tax shortfall. This case is usually considered a warning.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\"><\/span><b>Fines for issuing invoices at the wrong time.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The penalties for issuing invoices at the wrong time are as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A fine of 3,000,000 to 5,000,000 VND will be imposed if the invoice is issued later or earlier than stipulated, but this does not affect tax obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The fine ranges from 4,000,000 to 8,000,000 VND if issuing invoices at the wrong time results in delayed tax payments, delayed tax declarations, or repeated offenses.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to pay special attention to the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices will be issued several days after delivery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue invoices before the transaction actually occurs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Splitting transactions into smaller amounts and issuing multiple invoices is a way to delay revenue collection.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\"><\/span><b>Penalties for issuing invoices with incorrect or incomplete information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8179\" aria-describedby=\"caption-attachment-8179\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8179\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8179\" class=\"wp-caption-text\">Penalties for issuing invoices with incorrect or incomplete information.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Electronic invoices must contain all the required information. If essential information is missing or incorrect, businesses may be fined from 4,000,000 to 8,000,000 VND. The following mandatory information must not be incorrect:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_nhan_dien\"><\/span><b>Identification information group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of the business or individual purchasing the goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax identification numbers of the seller and the buyer.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the tax identification number or business name does not match the business registration data, the tax authorities may determine the invoice to be invalid.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_giao_dich\"><\/span><b>Transaction information group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit of measurement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total amount.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Omitting product names, recording incorrect quantities, or misrepresenting transaction values can all lead to penalties for invoicing violations.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_xac_thuc_dien_tu\"><\/span><b>Electronic authentication information group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller&#039;s digital signature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time of invoice signing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority code for invoices with codes.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If an invoice has not been digitally signed, or is signed after it has been sent to the buyer, the invoice may be considered invalid.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\"><\/span><b>Penalties for issuing invoices with incorrect value-added tax rates.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8178\" aria-describedby=\"caption-attachment-8178\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8178\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8178\" class=\"wp-caption-text\">Penalties for issuing invoices with incorrect value-added tax rates.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Incorrect tax rates are a common risk during the period when many product groups had their VAT rates reduced from 10% to 8%. Simply applying the wrong tax rate can force businesses to adjust invoices while also risking retroactive tax collection and penalties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Common cases include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instead of using 8%, 10% was output.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods that are not eligible for tax reduction are still labeled 8%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrectly recorded tax rate 0%, 5%, or not subject to tax.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The penalty for this violation usually ranges from 4,000,000 to 8,000,000 VND. In addition, if it results in a shortfall in tax payments, the business will also have to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay the remaining tax amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A late payment penalty of 0.03%\/day will be applied to the amount of tax overdue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An additional penalty of 20% may be imposed on the underdeclared tax amount.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_giam_nhe_muc_xu_phat\"><\/span><b>Ways to mitigate the severity of the penalty.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As soon as an incorrect tax rate is discovered, businesses should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue adjustment invoices or replacement invoices in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit form 04\/SS-H\u0110\u0110T to the tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File supplementary tax returns and pay the full amount of outstanding taxes before the tax authorities announce a tax audit decision.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In many cases, if businesses detect and rectify the issue early, the tax authorities may not apply or may significantly reduce the penalty for invoice issuance violations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\"><\/span><b>Penalties for late submission of error notification form 04\/SS-H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form 04\/SS-H\u0110\u0110T is a mandatory form when businesses discover errors in electronic invoices already submitted to the tax authorities. Late submission of this notification is also subject to penalties.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Penalties for late submission of notification and errors in Form 04\/SS-H\u0110\u0110T.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Late submission period<\/b><\/td>\n<td style=\"text-align: center;\"><b>Penalty level\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Delayed by 1 to 10 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A warning will be issued if there are mitigating circumstances.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Delayed by 11 to 20 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 5,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Delayed by 21 to 30 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 \u2013 8,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 31 days or no submission<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 15,000,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Businesses should not wait until the tax authorities send a notice requesting adjustments before making them, because the later the error is discovered, the higher the penalty.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\"><\/span><b>Penalties for issuing illegal invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are the most serious offenses and may not be limited to administrative penalties. Administrative fines range from 20,000,000 to 50,000,000 VND for the following offenses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating fictitious invoices when there are no actual purchase or sale transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling invoices to legitimize expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using invoices from businesses that have ceased operations, abandoned their business address, or had their tax identification number blocked.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuing to use invoices that have expired or have been declared invalid by the tax authorities.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the act results in significant loss of state budget funds or shows signs of tax evasion, the offender may be prosecuted under Article 200 of the Penal Code for the crime of tax evasion.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_mien_xu_phat_khong\"><\/span><b>Are businesses exempt from penalties?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In some cases, businesses may be exempt from or have reduced penalties for invoicing violations if they meet the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect errors yourself before the tax authorities conduct an audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively issue adjustment or replacement invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File supplementary tax returns and pay all taxes and late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are mitigating circumstances such as first-time offense, objective fault, or technical malfunction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial point because many businesses have actually avoided high fines by addressing errors early on.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\"><\/span><b>Steps to take when invoice violations are detected.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When an invoice error is discovered, businesses should immediately follow this procedure:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Inspect and identify the incorrect invoice: Review all related invoices and accurately determine which category the error falls into: incorrect date, incorrect content, incorrect tax rate, or invalid invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Correcting the invoice: Prepare an adjustment invoice or replacement invoice, send Form 04\/SS-H\u0110\u0110T and notify the customer, and keep complete explanatory records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Filing and Paying Additional Taxes: If a tax liability arises, the outstanding amount and late payment penalties must be paid immediately. Proactively addressing the issue not only reduces penalties but also maintains a good tax compliance record for the business.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that do not have an in-house accounting department or are having difficulty reviewing invoices, filing declarations, and handling errors, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan\/\">hire an accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This will significantly reduce the risk of being penalized for invoicing violations. Or consider this option. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It is also a suitable solution for businesses to control documents, invoices, and tax obligations right from the start.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Penalties for invoice violations are being applied more strictly, especially for electronic invoices and actions affecting tax obligations. Businesses should not wait until tax authorities conduct an inspection to take action, but should establish invoice control procedures from the outset, regularly review data, and correct errors promptly.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding regulations correctly, knowing each penalty level, and proactively addressing issues early will help businesses minimize risks, avoid financial losses, and protect their reputation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For any questions regarding electronic invoices or troubleshooting solutions, please contact us. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network via:<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed9i dung m\u1ecdi doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong b\u1ed1i c\u1ea3nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n t\u1eeb n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi mua, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8176"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8176\/revisions"}],"predecessor-version":[{"id":8182,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8176\/revisions\/8182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8177"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}