- Decree 310 introduces tiered penalties for invoice violations, distinguishing between sales and non-sales cases.
- Penalties for issuing invoices at the incorrect time range from a warning to fines between 500,000–50,000,000 VND (US$19–US$2,000), depending on the number and type of invoices.
- Penalties for failure to issue invoices also range from a warning to fines between 1,000,000–50,000,000 VND (US$38–US$2,000), based on the number and type of invoices.
- Non-sales cases (promotions, samples, gifts, internal use, lending/borrowing/returns) generally incur lower penalties than sales-related violations.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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