How much is the fine for businesses that do not use electronic invoices generated from cash registers?

Reply:According to the provisions of Article 11, Decree 123/2020/ND-CP, amended and supplemented by Clause 8, Article 1, Decree 70/2025/ND-CP stipulates that business households must use electronic invoices generated from cash registers from June 1, 2025.

Electronic invoice generated from cash register

1. Business households and individuals doing business as prescribed in Clause 1, Article 51 with annual revenue of VND 1 billion or more, Clause 2, Article 90, Clause 3, Article 91, Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorbikes and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services as prescribed in the Vietnam Economic Sector System) use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.

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Pursuant to Clause 4, Clause 5, Article 24, Decree 125/2020/ND-CP supplemented by Clause 3, Article 1, Decree 102/2021/ND-CP stipulating penalties for violations of regulations on invoicing when selling goods and services as follows:

Penalties for violations of regulations on invoicing when selling goods and services

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4. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for one of the following acts:

a) Issuing invoices at the wrong time according to the provisions of law on invoices for selling goods and providing services, except for the cases specified in Point a, Clause 1, Clause 3 of this Article;

b) Making invoices not in order from small to large numbers as prescribed, except in cases of warning penalty according to Point b, Clause 1 of this Article;

c) Issue invoices with a date on the invoice before the date of purchase of the invoice from the tax authority;

d) Making the wrong type of invoice according to the provisions of law on invoices for selling goods and providing services and delivering it to the buyer or declaring taxes, except for the case of warning penalty according to Point c, Clause 1 of this Article;

d) Issuing electronic invoices without the approval notice of the tax authority or before the date the tax authority accepts the use of electronic invoices with or without the tax authority's code;

e) Issue invoices for the sale of goods and services during the period of temporary suspension of business operations, except for the case of issuing invoices to customers to perform contracts signed before the date of notification of temporary suspension of business operations;

g) Create electronic invoices from cash registers without connection, transfer electronic data to tax authorities.

h) Invoices do not fully include the required contents on the invoice as prescribed.

5. Fine from 10,000,000 to 20,000,000 VNDfor the act of not issuing invoices when selling goods or providing services to buyers as prescribed, except for the act specified in Point b, Clause 2 of this Article.

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Next, pursuant to Clause 5, Article 5, Decree 125/2020/ND-CP stipulates as follows:

Principles for handling administrative violations of tax and invoices

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5. For the same administrative violation of tax and invoices, the fine for an organization is twice the fine for an individual, except for the fine for the violations specified in Articles 16, 17 and 18 of this Decree.

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At the same time, pursuant to Clause 4, Article 7, Decree 125/2020/ND-CP stipulates as follows:

Forms of sanctions, remedial measures and principles of applying fines when sanctioning administrative violations of tax and invoice regulations

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4. Principles for applying fines

a) The fines prescribed in Articles 10, 11, 12, 13, 14, 15, Clauses 1 and 2, Article 19 and Chapter III of this Decree are fines applicable to organizations.

For taxpayers who are households and business households, the fine level is the same as for individuals.

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Accordingly, from June 1, 2025, business households that do not use electronic invoices generated from cash registers will be fined as follows:

- A fine of VND 2,000,000 to VND 4,000,000 for the act of issuing the wrong type of invoice according to the provisions of law (according to Point d, Clause 4, Article 24, Decree 125/2020/ND-CP.

- A fine of VND 2,000,000 to VND 4,000,000 shall be imposed on business households that have registered to use electronic invoices generated from cash registers but do not have a connection or transfer electronic data with the tax authority (Point g, Clause 4, Article 24, Decree 125/2020/ND-CP.

- A fine of VND 5,000,000 to VND 10,000,000 for not issuing invoices when selling goods or providing services to buyers as prescribed (according to Clause 5, Article 24, Decree 125/2020/ND-CP.

So, From June 1, 2025, businesses that do not use electronic invoices generated from cash registers will be fined up to 10 million VND.