At Article 39, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

1. A fine of between VND two million and VND four million for acts of losing, firing or damaging made-out invoices (copies to be handed to buyers) which serve as a basis for accounting, tax declaration and budget capital payment, except loss, fire, damage due to natural disaster, conflagration.

If the buyer finds the lost invoices when tax agency has not announced the sanctioning decision yet, the buyer shall not be fined.

2. A fine of between VND 20 and 50 million for acts of using invoices illegally and using unlawful invoices