Decree 255/2026/ND-CP

Summary

Decree 255/2026/ND-CP is a specialized document stipulating administrative penalties in the fields of taxation and invoicing. A highlight of this decree is the significant increase in monetary fines for buying, selling, or using illegal invoices, using fake invoices for tax evasion, or issuing invoices at the wrong time. The penalty framework is designed to increase proportionally based on the severity and value of the violating cash flow. In addition to monetary fines, the decree supplements strict remedial measures such as forcing the cancellation of invoices, mandating the return of illegal profits, and suspending the right to use e-invoices for businesses that intentionally violate regulations repeatedly. The decree also clearly defines the sanctioning authority of various tax management levels and relevant enforcement forces.