Peak sales season arrives — and the company receives an enforced invoice suspension decision over tax arrears. No invoices = no sales. How to unlock fastest?
What is invoice suspension?
Invoice suspension enforces tax administrative decisions, applied where taxpayers carry overdue tax debts unpaid voluntarily (Tax Administration Law 108/2025/QH15, in force since 1 July 2026). During suspension, the company may not use invoices — the e-invoice system is locked. For trading/service businesses in peak season, this strikes at the business’s lifeblood.
Fastest way to unlock invoices
- Pay in full the tax arrears, fines and late interest — the condition for terminating enforcement.
- Contact the tax authority’s debt management division to reconcile the exact debt (avoid underpaying and redoing).
- After full payment, the authority issues an enforcement termination decision — invoicing reopens.
- While waiting: some cases qualify for per-transaction single invoices (retail, walk-in customers) where conditions are met — ask the managing tax office directly.
Prevention: keep tax debts out of peak season
- Monitor tax debt aging continuously; overdue debt triggers enforcement.
- Cash-strapped: request installment payment before enforcement (must be approved and honored).
- Disputing the reassessment: appeal/sue on time, with a financial backup plan.
- Peak season: prioritize tax cash flow as a mandatory outlay.
Frequently Asked Questions
Suspended — can we invoice already-delivered goods?
No. No invoicing in any form during suspension. Delivered-but-uninvoiced goods must wait for termination to issue catch-up invoices.
How long does invoice suspension last?
Until the enforced amount is fully paid or a termination/cancellation decision issues. No fixed duration.
Branch invoice suspension — does it hit the parent?
Enforcement follows the decision against each taxpayer. But branch arrears can expand enforcement where the branch cannot pay.
This article has been quality-reviewed by the FLAW AI Legal Council
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