DECREE 310/2025: KEY CHANGES TO ADMINISTRATIVE PENALTIES FOR TAX AND INVOICE VIOLATIONS

On December 02, 2025, the Government of Vietnam issued Decree No. 310/2025/ND-CP (“Decree 310/2025”) amending and supplementing a number of articles of Decree No. 125/2020/ND-CP (“Decree 125/2020”) stipulating administrative penalties for tax and invoice violations. This Decree takes effect from January 16, 2026, marking the completion of regulations on administrative penalties for tax and invoices, enhancing the effectiveness of tax administration and ensuring fairness in law enforcement.

Through this newsletter, W&A analyzes the key new points that enterprises need to pay special attention to in order to clearly identify their compliance responsibilities in the coming period:

1. Expanding the definition of “administrative violation of tax” and supplementing force majeure cases;

2. Supplementing subjects of administrative violations for violations regarding the Global Minimum Tax;

3. Changing and supplementing principles for imposing penalties when committing multiple violations;

4. Adjusting the method for determining the fine level when there are aggravating or mitigating circumstances and determining violations on a large scale;

5. Increasing the penalty level for the act of issuing invoices incorrectly in time, failure to issue invoices, and classifying according to the scale of the violation;

6. Amending regulations on penalties for related organizations and individuals.

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[W&A Newsletter] Decree 310_2025 - Key Changes To Administrative Penalties For Tax And Inv.

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