Decree No. 51/2010/ND-CP on invoices for goods sales and service provision 51/2010/NĐ-CP

✦ 스마트 요약

Decree No. 51/2010/ND-CP stipulates the printing, issuance, and use of invoices for goods sales and service provision in Vietnam. It applies to sellers of goods and service providers, organizations receiving invoice printing, tax management agencies, and buyers of goods and services. It specifies types of invoices, procedures for creating and issuing invoices, and administrative penalties for violations.

적용 범위

Sellers of goods and service providers; organizations receiving invoice printing; tax management agencies; buyers of goods and services

핵심 사항

Sellers of goods and service providers → are entitled to print invoices or create electronic invoices if they meet the required conditions → Fine from VND 1,000,000 to VND 50,000,000
Organizations receiving invoice printing → must be enterprises with a Permit to Operate the Printing Industry; may not subcontract the printing process to other organizations → Fine from VND 2,000,000 to VND 15,000,000
Tax management agencies → conduct inspections and audits of invoice creation, issuance, and use; widely publicize issued invoice types → No specific fine amount
Buyers of goods and services → request sellers to issue invoices when purchasing goods and services → Fine from VND 1,000,000 to VND 5,000,000 if lost invoices are used to account for transactions
Fake or illegal invoices → are subject to fines from VND 20,000,000 to VND 100,000,000; violators must destroy non-compliant invoices

🌐 이 문서의 사회적 영향

Facilitate citizens and businesses in printing, issuing, and using invoices
Reduce tax evasion through strict control of invoices
Fines for invoice violations create pressure to comply with legal regulations

❓ 자주 묻는 질문

When can sellers of goods and services print their own invoices?

Sellers of goods and services are entitled to print invoices if they meet the conditions set forth in this Decree.

What conditions must organizations receiving invoice printing meet?

Organizations receiving invoice printing must be enterprises with a Permit to Operate the Printing Industry and may not subcontract the printing process to other organizations.

What responsibilities does the tax management agency have in managing invoices?

The tax management agency conducts inspections and audits of invoice creation, issuance, and use; widely publicizes issued invoice types.

What rights do buyers of goods and services have regarding sellers?

Buyers of goods and services have the right to request sellers to issue and provide invoices when purchasing goods and services.

Which violation concerning invoices will result in a fine from VND 20,000,000 to VND 100,000,000?

Issuing blank invoices or giving or selling issued but unused invoices will be fined from VND 20,000,000 to VND 100,000,000.

전문

DECREE

Provisions on sales invoices for goods and service supply

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Based on the Accounting Law dated June 17, 2003;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Based on the Administrative Violations Handling Ordinance dated July 2, 2002 and the Ordinance amending and supplementing certain articles of the Administrative Violations Handling Ordinance dated April 2, 2008;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the printing, issuance, and use of sales invoices for goods and service supply (hereinafter referred to collectively as invoices); administrative penalties for violations related to invoices; tasks and authorities of tax management agencies at all levels and relevant agencies and organizations regarding the printing, issuance, and use of invoices; rights, obligations, and responsibilities of agencies, organizations, and individuals in the printing, issuance, and use of invoices.

Article 2. Applicability

1. Sellers of goods and providers of services include:

a) Vietnamese organizations and individuals engaged in selling goods and supplying services (collectively referred to as selling goods and services) in Vietnam or exporting goods;

b) Foreign organizations and individuals engaged in selling goods and services in Vietnam or producing and operating in Vietnam and exporting goods;

c) Vietnamese or foreign organizations and individuals not engaged in business but selling goods and services in Vietnam

2. Organizations accepting invoice printing.

3. Organizations and individuals purchasing goods and services

4. Tax management agencies at all levels and relevant organizations and individuals involved in the printing, issuance, and use of invoices

Article 3. Explanation of Terms

1. An invoice is a document created by the seller recording information about the sale of goods and services according to the provisions of the law.

2. Creating an invoice is the activity of making an invoice for use in the sale of goods and services by organizations and individuals engaged in business; including: printing from machines and equipment at enterprises; commissioning enterprises with the necessary conditions to print invoices; initiating electronic invoices according to the Law on Electronic Transactions.

3. Issuing an invoice is the act of fully recording the contents of the invoice as prescribed when selling goods and services.

4. A lawful invoice is an invoice that complies with the form and content requirements as stipulated in this Decree.

5. A fake invoice is an invoice printed or initiated according to the model of an invoice already issued by another organization or individual, or printed or initiated with the same serial number of the same type of invoice.

6. An invoice without usage value is an invoice that has been printed or initiated according to the provisions of this Decree but has not yet completed the announcement of issuance.

7. An expired invoice is an invoice that has completed the issuance procedures but the issuing organization or individual announces it will no longer be used; types of invoices lost after issuance announcement, reported as lost by the issuing organization or individual to the directly managing tax authority; invoices of organizations and individuals who have ceased using their taxpayer identification number (also called closing the taxpayer identification number).

8. Illegally using an invoice is the act of using a fake invoice, an invoice without usage value, or an expired invoice; or using an invoice of another organization or individual (except those issued by the tax authority) to issue when selling goods and services, for accounting records, tax declaration, or budget payment.

9. Illegally using an invoice is the act of issuing a fictitious invoice; providing or selling an unissued invoice to another organization or individual to issue when selling goods and services; providing or selling an issued invoice to another organization or individual for accounting records, tax declaration, or budget payment; issuing an invoice without fully recording the required contents; issuing an invoice with discrepancies between the contents of its parts; using an invoice for one type of goods or service to prove another type of goods or service; using a circular invoice when transporting goods during circulation.

10. A fictitious invoice is an invoice that is issued but the recorded content does not exist partially or entirely.

Article 4. Types, forms, and contents of invoices

1. Invoices prescribed in this Decree include the following types:

a) Export invoice is an invoice used in export activities of goods and services to foreign countries or into duty-free zones.

b) Value-added tax invoice is an invoice for selling domestic goods and services intended for organizations and individuals who declare value-added tax under the deduction method.

c) Sales invoice is an invoice for selling domestic goods and services intended for organizations and individuals who declare value-added tax under the direct payment method.

d) Other types of invoices, including tickets, cards, or other documents with different names but having the form and content specified in Clauses 2 and 3 of this Article.

2. Invoices are presented in the following forms:

a) Self-printed invoice is an invoice printed by organizations and individuals engaged in business on information technology devices, cash registers, or other machines when selling goods and services.

b) Electronic invoice is a set of electronic data messages about selling goods and services, created, issued, sent, stored, and managed in accordance with the Law on Electronic Transactions and guiding documents.

c) Printed invoice is an invoice printed according to a model by organizations and individuals engaged in business for their business activities, or printed by tax authorities according to a model to issue and sell to organizations and individuals.

3. An invoice must contain the following information:

a) Name of the invoice, invoice code, invoice number, name of the invoice copy. For printed invoices, the name of the organization that printed the invoice must also be recorded.

b) Name, address, taxpayer identification number of the seller;

c) Name, address, taxpayer identification number of the buyer.

d) Name, unit of measurement, quantity, unit price of goods and services; total amount before value-added tax, value-added tax rate, and amount of value-added tax in case it is a value-added tax invoice.

đ) Total payment amount, buyer's signature, seller's signature, seller's stamp (if any), and date of issuance of the invoice.

The Ministry of Finance shall specify in detail the requirements for invoices that do not need to fully comply with the provisions of this Clause.

4. Invoices shall be expressed in Vietnamese characters. For export invoices or other types of invoices requiring foreign language, the foreign language shall be placed in parentheses () to the right or directly below the Vietnamese text and in a smaller font size than the Vietnamese text.

5. Where international treaties to which Vietnam is a party provide for different contents and forms of invoices from those stipulated in Clauses 2 and 3 of this Article, such provisions shall apply.

Chapter II

CREATION AND ISSUE OF INVOICES

Article 5. Principles of creation and issuance of invoices

1. Organizations and individuals engaged in business meeting the conditions prescribed in Articles 6 and 7 of this Decree may print invoices themselves or create electronic invoices for use in selling goods and services.

2. Organizations and individuals engaged in business with taxpayer identification numbers but not meeting the conditions prescribed in Clause 1 of this Article must have invoices printed to serve their own sales activities of goods and services.

3. Provincial or municipal tax authorities (hereinafter referred to as the Provincial Tax Department) shall print and issue invoices to issue and sell to organizations and individuals according to the provisions of Article 10 of this Decree.

4. Enterprises meeting the conditions prescribed in Article 22 of this Decree may print invoices for other organizations and individuals.

5. Organizations and individuals may simultaneously use multiple types of invoices. The State encourages the use of electronic invoices.

6. Organizations and individuals must not print duplicate numbers in invoices with the same code when printing invoices.

7. Organizations and individuals must notify the issuance of invoices for selling goods and services in accordance with Articles 11 and 12 of this Decree before using them.

Article 6. Self-printed invoices

1. Enterprises established in accordance with the law in industrial parks, economic zones, export processing zones, high-tech zones; enterprises with charter capital as prescribed by the Ministry of Finance; public service units engaged in production and business activities in accordance with the law shall be entitled to self-print invoices from the date they obtain tax registration numbers.

2. Organizations and individuals engaged in business operations, except for cases stipulated in Clause 1 of this Article, may self-print invoices for use in selling goods and services if they meet the following conditions:

a) Have been issued a tax registration number;

b) Have revenue from goods sales and service provision;

c) Not have been penalized for violations of tax laws at levels prescribed by the Ministry of Finance within 365 consecutive days up to the date of notification of self-printed invoice issuance;

d) Have systems ensuring the printing and creation of invoices when selling goods and services;

d) Being an accounting unit as prescribed by the Accounting Law and having software for selling goods and services integrated with accounting software, ensuring that printing and issuing invoices can only be carried out when accounting transactions occur.

3. Self-printed invoices must ensure the principle that each invoice number can only be issued once. The number of invoice copies printed shall be based on the specific requirements of sales transactions. Organizations and individuals are responsible for specifying in writing the number of invoice copies.

Article 7. Electronic invoices

1. Electronic invoices are created, issued, and processed on the computer systems of organizations and individuals engaged in business operations after obtaining tax registration numbers when selling goods and services, and are stored on the computers of the parties involved in accordance with the law on electronic transactions.

2. Electronic invoices shall be used in accordance with the laws on electronic transactions.

Article 8. Pre-printed invoices

1. Pre-printed invoices are printed in a pre-printed format containing the contents prescribed in Clause 3 of Article 4 of this Decree. Notably, pre-printed invoices ordered by Tax Departments must have the name of the Tax Department at the top left corner of the invoice.

2. Organizations and individuals engaged in business operations with tax registration numbers are entitled to order pre-printed invoices for use in their sales and service activities.

3. Tax Departments order pre-printed invoices to sell and issue to organizations and individuals within the scope prescribed in Article 10 of this Decree.

All subordinate units of Tax Departments sell and issue the same type of pre-printed invoices issued by the Tax Department.

Article 9. Printing of pre-printed invoices

1. Pre-printed invoices are printed according to contracts between organizations and individuals engaged in goods and services trading or Tax Departments and printing enterprises meeting the conditions prescribed in Article 22 of this Decree.

2. Invoice printing contracts must be documented in writing, clearly stating the quantity, code, serial number of pre-printed invoices, and accompanied by sample invoices.

3. In cases where printing enterprises print pre-printed invoices for their own use in selling goods and services, they must have a printing decision issued by the head of the unit. The printing decision must comply with the provisions set forth in Clause 2 of this Article.

Article 10. Sale and issuance of pre-printed invoices ordered by Tax Departments

1. Pre-printed invoices ordered by Tax Departments are sold at prices sufficient to cover actual costs. The Director of the Tax Department decides and publicly announces the sale price based on this principle. Tax authorities at all levels are not allowed to collect any additional fees beyond the announced sale price.

2. Pre-printed invoices ordered by Tax Departments are only sold to organizations that are not enterprises but engage in business activities, households, and individual businesses located in the locality.

3. Pre-printed invoices ordered by Tax Departments are issued to organizations that are not enterprises, households, and individuals who do not engage in business but have activities selling goods and services requiring invoices to be provided to customers.

Article 11. Issuance of invoices by organizations and individuals engaged in business activities

1. Organizations and individuals engaged in business activities must prepare an Invoice Issuance Notification before using invoices for selling goods or providing services.

2. The contents of the Invoice Issuance Notification include: sample invoice, date of commencement of use, date of issuance of the Invoice Issuance Notification, and signature of the legal representative.

3. A sample invoice is a printed copy containing all the information on the invoice to be issued to the buyer, with the invoice number being a series of zeros and the word "Sample" printed on the invoice.

4. The Invoice Issuance Notification must be sent to the tax authority where the organization or individual issuing the notification has its main office within ten days from the date of signing the Invoice Issuance Notification and posted immediately at the places where invoices are used to sell goods or provide services throughout the period of use.

5. In case there is a change in the content that has been notified for issuance, organizations and individuals engaged in business activities must follow the procedures for issuing a new Invoice Issuance Notification as stipulated in Clauses 2, 3, and 4 of this Article.

Article 12. Issuance of invoices by the Tax Department

1. Invoices printed by the Tax Department for sale or issuance prior to the first sale or issuance must have an Invoice Issuance Notification prepared.

2. The contents of the Invoice Issuance Notification and the sample invoice are defined as in Clause 2 and 3 of Article 11.

3. The Invoice Issuance Notification must be sent to all Tax Departments nationwide within ten days from the date of preparation of the Invoice Issuance Notification and posted immediately at the subordinate establishments of the Tax Department during the period of use. If the Tax Department has already published the contents of the Invoice Issuance Notification on its website, it does not need to send the Notification to other Tax Departments.

4. In case there is a change in the content that has been notified for issuance, the Tax Department must follow the procedures for issuing a new Invoice Issuance Notification as stipulated in Clause 2 and 3 of this Article.

Article 13. Identification of invoices

1. When printing and issuing invoices, organizations and individuals must record identification marks on the invoices they issue to facilitate the identification of fake invoices during use.

2. Upon request from competent state authorities regarding confirmation of the legality of invoices, organizations and individuals printing and issuing invoices must provide a written response within ten days from receipt of the request.

Chapter III

USE OF INVOICES

Article 14. Principles for using invoices

1. Organizations and individuals engaged in business activities may only issue and deliver to buyers the types of invoices as prescribed in this Decree.

2. When issuing invoices, organizations and individuals engaged in business activities must record complete information and accurately reflect actual business transactions.

3. An invoice must be issued in multiple copies including: one copy given to the buyer, one retained by the seller, and additional copies as required by business operations. The content of the invoice must be consistent across all copies bearing the same number.

4. During the use period, if organizations and individuals engaged in business activities discover lost or unissued invoices, they must report to the directly managing tax authority for timely handling.

5. Business establishments within the same accounting unit as prescribed by the Accounting Law shall use invoices of the main establishment.

Article 15. Issuing invoices

1. When selling goods or providing services, the seller must issue an invoice. When issuing an invoice, all required information must be recorded according to this Decree.

2. Invoices must be issued in numerical order from low to high. The Ministry of Finance will specify the sequence of issuing invoices for cases where multiple establishments under the same accounting unit share the same type of invoice with the same name and code.

3. The date of issuance of the invoice is the date when the seller and buyer complete the procedures for recording the transfer of ownership or usage rights of goods or services. In cases where the law stipulates that the transfer of ownership or usage rights becomes effective upon registration, the date of issuance of the invoice is the date of delivery of the goods.

Where goods are delivered in multiple shipments or services are handed over in stages, an invoice must be issued for each shipment or stage corresponding to the quantity and value of the goods or services delivered.

4. In cases of selling goods over the phone, through the internet, or selling goods or services simultaneously to multiple consumers, when issuing an invoice, the seller or buyer does not need to sign according to the regulations of the Ministry of Finance.

5. An electronic invoice is completed after both the seller and buyer have signed to confirm the transaction in accordance with the law on electronic transactions.

6. The Ministry of Finance will specify the procedures for issuing invoices for specific cases.

Article 16. Sale of Goods and Services Without Issuing an Invoice

1. Sales of goods and services with a total payment amount under VND 200,000 per transaction do not require issuance of an invoice, except when the buyer requests to receive an invoice.

2. Goods and services sold without issuing an invoice as stipulated in Clause 1 of this Article shall be recorded on an inventory list.

3. At the end of each day, the business establishment shall issue an invoice recording the total sales revenue for the day as shown on the sum line of the inventory list, sign it, and hand over the receipt copy to the buyer at the stub, while circulating other copies according to regulations. The name of the buyer on this invoice shall be recorded as "retail sale without invoice issued."

Article 17. Handling of Recovered Invoices Already Issued

1. In cases where an invoice has been issued but not yet handed over to the buyer, if errors in the issuance of the invoice are discovered, the seller shall cross out all copies and retain the erroneous invoice number.

2. In cases where invoices already issued have been handed over to the buyer and errors in issuance are discovered, or upon request from either party, purchased goods or services are returned or reclaimed, both parties shall prepare a recovery record for the copies of the incorrectly issued invoice, or the invoice for the returned or reclaimed goods or services, and retain the invoice with the seller.

The recovery record of the invoice must reflect the details of the issuance error or the reasons for returning or reclaiming the goods or services, as well as any mutual agreements on compensation between the two parties (if applicable).

Article 18. Handling of Invoices in Cases Where Continued Use Is Not Possible

1. Organizations and individuals who have been approved by the tax authority to cease using their taxpayer identification number must stop using any types of invoices that have been announced for issuance but remain unused.

2. Organizations and individuals issuing replacement invoices must stop using any remaining unused invoices that are being replaced.

3. The direct managing tax authority shall notify the expiration of the validity of any unused invoices that organizations and individuals engaged in business operations have abandoned or voluntarily ceased operations with.

Article 19. Delegation to Issue Invoices

1. Organizations and individuals delegating the sale of goods and services to other organizations or individuals may delegate the issuance of invoices to the delegated organization or individual when selling goods and services.

2. The delegation to issue invoices for buyers or third parties shall be carried out in accordance with the provisions of the Ministry of Finance.

3. The delegation to issue invoices must be documented in writing between the delegator and the delegatee.

4. Organizations and individuals delegating the issuance of invoices bear responsibility for the creation, issuance, and use of invoices in accordance with the provisions of this Decree.

Article 20. Use of Buyer's Invoice

1. Buyers may use legally valid invoices as prescribed by law to prove their right to use and ownership of goods and services; to enjoy promotional benefits, after-sales services, lottery draws, or compensation for damages as provided by law; to use for accounting records of purchasing activities in accordance with laws on accounting; to declare various taxes; to register rights to use and ownership, and to declare state budget payments according to relevant laws. Such invoices must contain information identifying the buyer, except in certain cases as specified by the Ministry of Finance.

2. The copy given to the buyer for use for the purposes mentioned in Clause 1 of this Article shall be retained in accordance with Article 26 of this Decree.

Chapter IV

RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN THE MANAGEMENT AND USE OF INVOICES

Article 21. Rights and obligations of organizations and individuals selling goods and services

1. Organizations and individuals selling goods and services have the right:

a) To issue invoices for use if they meet the conditions stipulated in this Decree;

b) To purchase invoices issued by the Tax Department;

c) To use lawful invoices to serve business activities;

d) To refuse to provide printing, issuance, and usage data of invoices to organizations and individuals without authority as stipulated by law;

đ) To lodge complaints against organizations and individuals who infringe upon the rights to create, issue, and use lawful invoices.

2. Organizations and individuals selling goods and services have the obligation:

a) To manage invoice issuance activities in accordance with this Decree;

b) To enter into contracts for printing invoices with printing establishments that meet the required conditions when printing invoices;

c) To prepare and submit the Invoice Issuance Notification Form as prescribed;

d) To issue and deliver invoices to customers when selling goods and services, except in cases where issuing invoices is not required according to Article 16 of this Decree;

đ) To regularly self-inspect invoice usage, promptly prevent violations;

e) To report on the use of invoices to the direct tax management agency in accordance with the regulations of the Ministry of Finance.

Article 22. Conditions and responsibilities of organizations receiving invoice printing

1. Conditions:

Organizations receiving invoice printing must be enterprises holding a license for the printing industry.

2. Responsibilities:

a) To print invoices strictly in accordance with signed contracts; shall not transfer the entire process or any part of the invoice printing process to another printing organization;

b) To manage, store, and handle printing molds, blank invoices, printed invoices, and defective invoices according to the agreement between both parties and the provisions of the law;

c) To terminate the printing contract with organizations and individuals ordering invoice printing and proceed to dispose of printing molds and waste products in accordance with the regulations of the Ministry of Finance;

d) To report quarterly on invoice printing received to the direct tax management agency.

Article 23. Responsibilities of the tax authority in managing invoices

1. The General Department of Taxation has the responsibility:

a) To inspect and audit invoice issuance and usage activities nationwide;

b) To widely announce types of invoices that have been issued, reported lost, or are no longer valid.

2. Local Tax Departments have the responsibility:

a) To manage invoice issuance activities of organizations and individuals within their jurisdiction;

b) To manage invoice printing activities of printing enterprises within their jurisdiction;

c) To print and issue various types of invoices to be sold to specified entities as stipulated in this Decree;

d) To inspect and audit invoice issuance and usage activities within their jurisdiction.

3. Local Tax Branches have the responsibility:

a) To check the use of invoices for selling goods and services within their tax administration jurisdiction;

b) To monitor and inspect the destruction of invoices in accordance with the regulations of the Ministry of Finance within their tax administration jurisdiction.

Article 24. Responsibilities of buyers of goods and services

1. To request sellers to issue and deliver invoices when purchasing goods and services.

2. To provide accurate necessary information for sellers to issue invoices.

3. To sign all copies of invoices fully completed in case of direct purchases; except in certain cases as prescribed by the Ministry of Finance.

4. To use invoices for their intended purpose.

5. To provide invoice information to authorized agencies upon request.

Article 25. Handling lost, burned, or damaged invoices in accounting units

1. Organizations and individuals conducting business with lost, burned, or damaged invoices must prepare a record of the loss, burning, or damage of the invoices.

2. After preparing the record, organizations and individuals with lost, burned, or damaged invoices must report to the direct tax management agency. The reporting deadline is the day following the completion of the record, but no later than five days from the date of occurrence of the loss, burning, or damage of the invoices.

The Ministry of Finance will specify the handling of invoices after loss, burning, or damage, and the procedures and formalities for reporting lost, burned, or damaged invoices.

Article 26. Storage and preservation of invoices

1. Electronic invoices and self-printed invoices that have not been issued and stored in computer systems under information security regulations.

2. Invoices ordered to be printed but not yet issued shall be stored and preserved in the warehouse according to the storage and preservation regime for valuable documents.

3. Invoices issued in accounting units shall be stored according to the regulations on the storage and preservation of accounting vouchers.

4. Invoices issued in organizations and individuals that are not accounting units are stored and preserved as private property of those organizations and individuals.

Article 27. Cancellation of Invoices

1. Incorrectly printed, duplicated, or excess printed invoices ordered must be destroyed no later than thirty days from the date of termination of the invoice printing contract.

2. Organizations and individuals with invoices that have lost their validity must destroy the invoices. The deadline for destroying invoices is no later than thirty days from the date of ceasing to use the invoices, the date of announcement of the recovery of lost invoices, or the date of announcement of the expiration of the validity of the invoices.

3. Organizations and individuals with self-printed invoices and electronic invoices that have been announced for issuance but are no longer used must destroy the invoices no later than thirty days from the date of cessation of use.

4. Organizations and individuals who purchase invoices from the tax authority when switching to other types of invoices must settle accounts and destroy unused purchased invoices no later than thirty days from the date of using the new invoice format.

5. Unissued invoices that are evidence in cases must not be destroyed but handled according to the law.

6. Issued invoices of accounting units are destroyed according to the law on accounting.

The destruction of invoices must be approved by the Invoice Destruction Committee. The composition of the Committee and the procedures for destroying invoices are regulated by the Ministry of Finance.

Chapter V

ADMINISTRATIVE PENALTIES FOR VIOLATIONS CONCERNING INVOICES

Article 28. Sanctions for violations concerning self-printing of invoices and creation of electronic invoices

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed on the act of self-printing invoices or creating electronic invoices without all the contents prescribed in Clause 3, Article 4 of this Decree.

2. A fine of from VND 2,000,000 to VND 10,000,000 shall be imposed on the act of self-printing invoices or creating electronic invoices when not meeting the conditions prescribed in this Decree.

3. A fine of from VND 20,000,000 to VND 100,000,000 shall be imposed on the act of self-printing fake invoices or creating fake electronic invoices, and at the same time, the right to self-print invoices and create electronic invoices shall be suspended for a period of 36 months (thirty-six months), starting from the date the violation was discovered.

In addition to the fine, organizations and individuals violating the provisions of this Article must destroy invoices printed or created in violation of regulations.

Article 29. Sanctions for violations concerning commissioned printing of invoices

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed on the act of commissioning the printing of invoices without signing a written printing contract.

2. A fine of from VND 2,000,000 to VND 10,000,000 shall be imposed on the following acts:

a) Not terminating the printing contract when the invoice issuance announcement has been established;

b) Not destroying commissioned invoices that have not been issued but are no longer in use as prescribed in Article 27 of this Decree.

3. A fine of from VND 3,000,000 to VND 15,000,000 shall be imposed on the act of signing a printing contract with a printing entity that does not meet the conditions for printing invoices as prescribed in Article 22 of this Decree.

4. A fine of from VND 4,000,000 to VND 20,000,000 shall be imposed on the act of failing to report accurately about lost invoices before issuing the announcement.

5. A fine of from VND 10,000,000 to VND 50,000,000 shall be imposed on the act of giving or selling commissioned invoices that have not been issued to other organizations or individuals for use.

6. A fine of from VND 20,000,000 to VND 100,000,000 shall be imposed on the act of commissioning the printing of fake invoices, and at the same time, the printer shall be designated when commissioning the printing of invoices for a period of 36 (thirty-six) months, starting from the date the act of commissioning the printing of fake invoices was discovered.

In addition to the fine, organizations and individuals violating the provisions of Clauses 3, 5, and 6 of this Article must destroy commissioned invoices printed in violation of regulations.

Article 30. Sanctions for violations concerning printing of commissioned invoices

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed on the act of violating the reporting system for printing invoices as prescribed by the Ministry of Finance.

2. A fine of from VND 2,000,000 to VND 10,000,000 shall be imposed on the following acts:

a) Not terminating the printing contract when the commissioning party has completed the procedures for issuing the announcement.

b) Defective or excess printed products shall not be destroyed during the contract termination process.

3. A fine of from VND 4,000,000 to VND 20,000,000 shall be imposed on the following acts:

a) Printing invoices when not meeting the conditions prescribed in Article 22 of this Decree;

b) Not declaring the loss of invoices during printing before delivering them to customers.

4. A fine of from VND 5,000,000 to VND 25,000,000 shall be imposed on the act of transferring the entire contract or any part of the printing contract to another printing entity.

5. A fine of from VND 10,000,000 to VND 50,000,000 shall be imposed on the act of giving or selling commissioned invoices of one customer to another customer.

6. A fine of from VND 20,000,000 to VND 100,000,000 shall be imposed on the act of printing fake invoices, and at the same time, the right to print invoices shall be suspended for a period of 36 (thirty-six) months, starting from the date the violation was discovered.

In addition to the fine, organizations and individuals violating Clauses 5 and 6 of this Article must destroy given, sold, or fake invoices.

Article 31. Sanctions for violations concerning the purchase of invoices

1. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed on the act of declaring conditions inaccurately to be eligible to purchase invoices issued by the tax authority.

2. A fine of VND 2,000,000 to VND 10,000,000 shall be imposed on the act of not canceling purchased invoices that have exceeded their validity period.

3. A fine of VND 6,000,000 to VND 30,000,000 shall be imposed on the act of failing to report lost purchased invoices.

4. A fine of VND 10,000,000 to VND 50,000,000 shall be imposed on the act of giving away or selling purchased invoices that have not been issued.

In addition to the fine, organizations and individuals violating Clauses 2 and 4 of this Article must cancel purchased invoices that have exceeded their validity period; purchased invoices that have not been issued.

Article 32. Sanctions for violations concerning the issuance of invoices

1. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed on the following acts:

a) Filing an incomplete Notice of Invoice Issuance;

b) Not sending or posting the Notice of Invoice Issuance as required.

2. A fine of VND 4,000,000 to VND 20,000,000 shall be imposed on the act of not filing a Notice of Invoice Issuance after the invoice has been used.

In addition to the fine, organizations and individuals violating this Article must also comply with the procedures for issuing invoices as stipulated in this Decree.

Article 33. Sanctions for violations concerning the use of invoices when selling goods and services

1. A fine of VND 200,000 to VND 1,000,000 shall be imposed on the act of not recording all pre-printed contents when issuing an invoice, or recording incorrectly as prescribed in Article 15 of this Decree.

2. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed on the following acts:

a) Issuing an invoice but not delivering it to the buyer;

b) Not preparing an itemized list or not issuing a consolidated invoice as prescribed in Clause 1 and Clause 2 of Article 16 of this Decree.

3. A fine of VND 2,000,000 to VND 10,000,000 shall be imposed on the following acts:

a) Not canceling issued invoices that are no longer valid for use as prescribed in this Decree;

b) Not submitting reports on used invoices as prescribed.

4. A fine of VND 3,000,000 to VND 15,000,000 shall be imposed on the act of issuing invoices not in numerical order as prescribed.

5. A fine of VND 5,000,000 to VND 20,000,000 shall be imposed on the act of not issuing an invoice when selling goods or services worth more than VND 200,000 to the buyer as prescribed in this Decree. In addition to the penalty, business organizations must issue an invoice to deliver to the buyer.

6. A fine of VND 5,000,000 to VND 25,000,000 shall be imposed on the following acts:

a) Issuing an invoice with discrepancies between its parts;

b) Not reporting the loss of issued invoices that have not been issued, or invoices that have been issued but not delivered to customers.

7. A fine of VND 12,000,000 to VND 60,000,000 shall be imposed on the act of issuing illegal invoices.

8. A fine of VND 15,000,000 to VND 75,000,000 shall be imposed on the act of giving away or selling issued invoices that have not been issued.

9. A fine of VND 20,000,000 to VND 100,000,000 shall be imposed on the act of issuing fictitious invoices.

In addition to the fine, organizations and individuals violating Point a Clause 3 of this Article must also cancel issued invoices that are no longer valid for use.

Article 34. Penalties for violations concerning the use of invoices by buyers

1. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed on the act of losing an issued invoice (the copy given to the buyer) for accounting purposes, tax declaration, and budget capital settlement.

2. A fine of from VND 10,000,000 to VND 50,000,000 shall be imposed on the act of using illegal invoices, except for cases stipulated in Clause 3 of this Article.

3. A fine of from VND 20,000,000 to VND 100,000,000 shall be imposed on the act of using fictitious invoices.

Article 35. Principles, procedures for handling violations, mitigating circumstances, aggravating circumstances, enforcement, and time limit for implementing penalty decisions

1. The principles for handling violations, procedures for imposing penalties, mitigating circumstances, aggravating circumstances, and statute of limitations for administrative violations concerning invoices as prescribed in this Decree shall be implemented according to the provisions of the Ordinance on Handling Administrative Violations.

2. When imposing a fine, the specific amount of the fine for a violation without aggravating or mitigating circumstances is the midpoint of the fine range prescribed for that violation. The midpoint of the fine range is determined by dividing the sum of the minimum and maximum amounts by two. In cases with one aggravating or mitigating circumstance, the increased or decreased midpoint will be applied. The increased or decreased midpoint is determined by dividing the sum of the minimum and midpoint or the sum between the maximum and midpoint by two. If there are more than one aggravating or mitigating circumstances, the maximum or minimum amount will be applied. In cases where both aggravating and mitigating circumstances exist, they offset each other to apply the penalty range according to the principle of one aggravating circumstance offsetting one mitigating circumstance.

3. Organizations and individuals subject to administrative violation penalties under this Decree must implement the penalty decision within ten days from the date the competent authority issues the penalty decision. Organizations and individuals subject to administrative violation penalties who do not voluntarily comply with the penalty decision shall be enforced according to the provisions of the Ordinance on Handling Administrative Violations.

Article 36. Inspection and Examination

1. Tax management agencies at all levels and specialized financial inspection agencies have the right to inspect and examine organizations and individuals in their compliance with the provisions of this Decree.

2. Inspections and examinations regarding invoices shall be carried out according to the regulations of the Ministry of Finance.

Article 37. Competence to impose administrative penalties for invoice violations

1. The competence to impose administrative penalties for invoice violations shall be implemented according to the provisions of Articles 29, 30, 36, and 38 of the Ordinance on Handling Administrative Violations.

2. In cases of violations of the provisions of Articles 28, 29, 30, 31, 32, 33, and 34 leading to incorrect declarations resulting in reduced tax payable or increased tax refund or leading to tax evasion or fraud, such acts shall be penalized according to the Law on Tax Administration.

3. In cases involving the production of fake invoices to the extent that criminal responsibility can be pursued, the case file shall be transferred to the competent authority for prosecution according to the law.

4. Investigative agencies have the responsibility to notify the results of handling invoice violation acts to the agency that requested criminal responsibility to be pursued.

5. For cases where a penalty decision has been issued, if subsequently it is discovered that the violation has criminal indications and the statute of limitations for pursuing criminal responsibility has not expired, the person who issued the penalty decision must revoke the decision and within three days from the date of revoking the penalty decision, transfer the violation case file to the competent criminal investigative agency.

Chapter VI

IMPLEMENTING PROVISIONS

Article 38. Effective Date

This Decree takes effect from January 1, 2011, and replaces Government Decree No. 89/2002/NĐ-CP dated November 7, 2002, on the printing, issuance, use, and management of invoices.

Article 39. Guidance on Implementation

The Ministry of Finance shall provide guidance on the implementation of this Decree and coordinate with state agencies, political organizations, political-social organizations, social organizations, and occupational organizations to publicize, educate, mobilize the people to implement, and supervise the implementation of this Decree.

Article 40. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under the central city shall be responsible for implementing this Decree./.

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04/2014/NĐ-CP Nghị định số 04/2014/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 51/2010/NĐ-CP ngày 14 tháng 5 năm 2010 của Chính phủ quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ 만료됨 109/2013/NĐ-CP Nghị định số 109/2013/NĐ-CP Quy định xử phạt vi phạm hành chính trong lĩnh vực quản lý giá, phí, lệ phí, hóa đơn 만료됨

51/2010/NĐ-CP

Decree No. 51/2010/ND-CP on invoices for goods sales and service provision

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Tiếng Việt Nghị định số 51/2010/NĐ-CP Quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ 한국어 법률 제51/2010/시행령-CP 호는 판매물품 및 서비스 공급에 관한 세금계산서를 규정함 中文令号第51/2010/令-政府关于销售商品和服务开具发票的规定