Depending on the nature and seriousness of the violation of the illegal purchase and sale of invoices, the violator will be administratively handled or examined for penal liability.
Administrative fines up to 50 million VND
What is illegal use of invoices?
According to Article 22 of Circular 39/2014/TT-BTC, illegal use of invoices is the use of fake invoices, invoices that have not been used, or have expired. Accordingly, the illegal purchase and sale of invoices includes fake invoices.
Fines
For acts of using illegal invoices which are not serious enough to be prosecuted for penal liability, they shall be administratively sanctioned with a fine of between VND 20 and 50 million (according to Clause 2, Article 39 of Decree 109/ 2013/ND-CP).
Subject to be sanctioned
Pursuant to Article 39 of Decree 109/2013/ND-CP, buyers who commit violations on using invoices will be handled.
How to deal with illegal purchase and sale of invoices?
Illegal purchase and sale of invoices is punishable by up to 5 years in prison
Pursuant to Article 203 of the 2015 Penal Code (some phrases have been replaced by the 2017 revised Penal Code), the crime of illegally printing, issuing, trading in invoices is specified as follows:
1. For individuals committing crimes
Basic penalty frame
Those who illegally print, issue, purchase and sell invoices in the form of embryos from 50 to less than 100 numbers, or invoices with content from 10 to less than 30 numbers, or gain illicit profits from 30 to under 100 million dong, shall be subject to a fine of between VND 50-200 million, a non-custodial reform for up to three years or a prison term of between six months and three years.
Aggravated penalty frame
According to Clause 2, Article 203 of the Penal Code 2015, committing a crime in one of the following circumstances, the offenders shall be subject to a fine of between 200 and 500 million or a prison term of between one and five years:
– Organizing.
– Be professional.
– Abuse of positions and powers.
– Invoices in billet form with 100 numbers or more or invoices with content of 30 numbers or more.
– Gaining illegal profits of 100 million VND or more.
– Causing damage to the State budget of 100 million VND or more.
– Dangerous recidivism.
Additional Penalties
Offenders may also be subject to a fine of between VND 10 and 50 million, a ban from holding certain posts, practicing certain professions or doing certain jobs for one to five years (according to Clause 3, Article 203 of the 2015 Penal Code).
2. Commercial legal entities commit crimes
Basic penalty frame
Pursuant to Point a, Clause 4, Article 203 of the 2015 Penal Code, commercial legal entities commit the crime of illegally printing, issuing, trading and selling invoices in the form of embryos with between 50 and less than 100 numbers, or invoices containing the words If 10 numbers to less than 30 numbers or illegal profits from 30 to less than 100 million , they will be fined from 100 to 500 million VND.
Aggravated penalty frame
Point b, Clause 4, Article 203 of the 2015 Penal Code stipulates that a commercial legal entity shall be subject to a fine of between VND 500 million and VND 1 billion if committing a crime in one of the following cases:
- Organizing.
- Be professional.
- Invoices in billet form with 100 numbers or more or invoices with content of 30 numbers or more.
- Gaining illegal profits of 100 million VND or more.
- Causing damage to the State budget of 100 million VND or more.
- Dangerous recidivism.
Permanent suspension of operations
Pursuant to Point b, Clause 4, Article 203 and Article 79 of the 2015 Penal Code, if a commercial legal entity is established solely to commit a crime, it will be permanently suspended all operations, etc.
Additional Penalties
Commercial legal entities may also be subject to a fine of between VND 50-200 million, a ban from doing business, from operating in certain fields for one to three years, or from raising capital for one to three years.
Thus, the act of illegally buying and selling invoices is criminally handled if the elements are satisfied with the crime of illegally printing, issuing and trading invoices.
From November 1, 2020, production and business establishments must use e-invoices, to promptly update regulations on invoices, please see the tax section of the DHP Law.
