Regulations on penalties for illegal purchase and use of invoices
The act of illegally buying, selling invoices, using illegal invoices, and illegally using invoices is an illegal act, not only causing loss of revenue to the state budget but also affecting the healthy business environment.
According to current law, acts of illegally buying, selling invoices, using illegal invoices, or illegally using invoices, depending on the nature and severity of the violation, may be subject to administrative penalties or criminal prosecution.
Administrative sanctions for violations of real invoices are implemented in accordance with relevant provisions in Decree No. 125/2020/NSS-CP dated October 19, 2020 of the Government regulating administrative sanctions for violations of tax and invoices (amended and supplemented by Decree No. 102/2021/ND-CP). Specifically:
- First: The act of giving or selling invoices will be punished according to Article 22, Decree No. 125/2020 of the Government with a fine from 15,000,000 to 45,000,000 VND. Remedial measures: Forced destruction of invoices, forced return of illegal profits.

- Second: For the act of using illegal invoices, using invoices illegally will be punished according to Article 4, Article 28, Decree No. 125/2020 with a fine from 20,000,000 to 50,000,000 (except for the case of using illegal invoices, using invoices illegally to increase the amount of tax payable, increase the amount of tax exempted, reduced, refunded, subject to tax penalties according to the provisions of Article 16, Article 17, this Decree). The remedy is to force the cancellation of used invoices.
- Third: For the act of using illegal invoices to account for the value of purchased goods and services, reducing the amount of tax payable or increasing the amount of tax refunded, the amount of tax exempted or reduced, but when the tax authority inspects and checks, it is discovered that the buyer proves that the violation belongs to the seller and the buyer has fully accounted for the accounting according to regulations, they will be punished according to Article 15, Decree No. 125/2020 of the Government with a fine of 20% of the under-declared tax amount or the refunded tax amount higher than the regulations.
- Fourth: For the act of using illegal invoices, illegally using invoices to declare taxes to reduce the amount of tax payable or increase the amount of tax refunded, the amount of tax exempted or reduced, determined as tax evasion but not to the extent of being prosecuted for criminal liability according to Article 200, Penal Code, will be punished according to Article 17, Decree No. 125/2020 with a fine of 1 to 3 times the amount of tax evaded, depending on the nature and severity of the violation (the fine increases gradually according to the aggravating circumstances of the violation).
Remedial measures: Force to pay the full amount of money evaded into the State budget, force to readjust the deductible input value added tax amount on the tax records (if any).
NewThis,Nghi Loc District Police have initiated a case and prosecuted Tran Thi Ph..(born in 1983) residing in Vinh City - Director of Chinh Uy Trading and Construction Company Limitedcrime of illegal trading of invoices