As e-invoice regulations become stricter, issuing invoices at the correct time is not only a technical step but also an important legal obligation for businesses.
Under the latest rules, issuing invoices at the wrong time may lead to a penalty of up to 70 million VND.

1. What is an invoice timing violation?

The law does not clearly define “invoice timing violation,” but the meaning can be understood based on regulations.

For goods: the invoice must be issued when ownership or usage is transferred to the buyer, even if payment is not received yet.
For services: the invoice must be issued when the service is completed. If payment is received earlier, the invoice should be issued at the time of payment.

So, issuing an invoice earlier or later than the correct time is considered a violation.

2. Penalty levels in 2026

Penalties depend on the number of incorrect invoices and the level of violation.

For small cases, businesses may receive a warning or a fine from 500,000 VND to 1.5 million VND.
If the number of violations increases, the penalty can go from 2 million VND to 30 million VND..

For serious cases (many incorrect invoices), the penalty can be from 50 million VND up to 70 million VND.This is the maximum penalty level.

Note: This penalty applies to companies.For individuals or household businesses, the penalty is 50% of the company level.

3. Prohibited actions related to invoices

The law also lists prohibited actions to ensure transparency and safety.

These include:

• Using illegal invoices
• Creating fake invoices
• Unauthorized access or changing invoice data
• Not sending e-invoice data to the tax authority

Actions like bribery or blocking tax officers during inspection are also strictly prohibited.

As tax authorities increase control using digital systems, businesses should pay special attention to issuing invoices at the correct time.
Good process control helps reduce legal risks and improve financial transparency.

Source: thuvienphapluat