In accordance with the regulations at the Circular No. 10/2014/TT-BTC guiding the administrative violations sanction on invoices, from March 02, 2013, organizations shall be imposed a fine of between 2,000,000 and 50,000,000 VND on acts of self-printing counterfeit invoices except for cases of determining that errors are subject to invoice self-printing software and acts of creating counterfeit e-invoices.
Within that a counterfeit invoice is an invoice self-printed or created like an issued invoice of another organization or individual or printed, created with the identical serial number of the same sign of an invoice. Objective errors of self-printing software are identified as self-errors of invoice self-printing software (such as virus …), without human intervention.
Where self-printed invoices are identified as counterfeit invoices due to objective errors of self-printing software then supplying units of invoice self-printing software will be sanctioned under the form of warnings. Parties (units supplying invoice self-printing software and units using self-printing software) will have to terminate their creation of invoices, timely adjust or repair their invoice self-printing software.
This fine is also applied to A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using invoices illegally or the act of using illegal invoices. Using invoices illegally or using illegal invoices and other cases determined as using invoices illegally or using illegal invoices will comply with provisions under the Decree of the Government and the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.
This Circular takes effect on March 02, 2014.
