{"id":13623,"date":"2026-09-14T17:35:06","date_gmt":"2026-09-14T10:35:06","guid":{"rendered":"https:\/\/arito.vn\/?p=13623"},"modified":"2026-09-30T13:56:52","modified_gmt":"2026-09-30T06:56:52","slug":"mau-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-hoa-don-dien-tu\/","title":{"rendered":"M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2026: 9 lo\u1ea1i m\u1eabu s\u1ed1 v\u00e0 c\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u"},"content":{"rendered":"

T\u1eeb 01\/7\/2026, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 9 lo\u1ea1i m\u1eabu s\u1ed1<\/strong> thay v\u00ec 7 nh\u01b0 tr\u01b0\u1edbc. Ba lo\u1ea1i \u0111\u01b0\u1ee3c b\u1ed5 sung, v\u00e0 k\u00fd hi\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n c\u0169ng c\u1ea7n \u0111\u1ecdc theo c\u00e1ch m\u1edbi.<\/p>\n

B\u00e0i vi\u1ebft \u0111\u01b0a b\u1ea3ng \u0111\u1ea7y \u0111\u1ee7 9 lo\u1ea1i, c\u00e1ch gi\u1ea3i m\u00e3 k\u00fd hi\u1ec7u, v\u00e0 c\u00e1ch ch\u1ecdn \u0111\u00fang m\u1eabu s\u1ed1 cho t\u1eebng t\u00ecnh hu\u1ed1ng.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/h2>\n\n\n\n\n\n\n
V\u0103n b\u1ea3n<\/td>\nContent<\/td>\nHi\u1ec7u l\u1ef1c<\/td>\nThay cho<\/td>\n<\/tr>\n<\/thead>\n
Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> (30\/6\/2026)<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/td>\n01\/7\/2026<\/strong><\/td>\nNgh\u1ecb \u0111\u1ecbnh 123\/2020, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022, Ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong> (30\/6\/2026)<\/td>\nH\u01b0\u1edbng d\u1eabn, trong \u0111\u00f3 c\u00f3 m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/td>\n01\/7\/2026<\/strong><\/td>\nTh\u00f4ng t\u01b0 32\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00f4ng t\u01b0 78\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9. Xem th\u00eam quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>.<\/p>\n

Ch\u00edn lo\u1ea1i m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean<\/strong> t\u1eeb 1 \u0111\u1ebfn 9, ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
M\u1eabu s\u1ed1<\/td>\nLo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\nD\u00f9ng cho<\/td>\nSo v\u1edbi Th\u00f4ng t\u01b0 78<\/td>\n<\/tr>\n<\/thead>\n
1<\/strong><\/td>\nElectronic invoice gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/td>\nDoanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
2<\/strong><\/td>\nElectronic invoice b\u00e1n h\u00e0ng<\/strong><\/td>\nDoanh nghi\u1ec7p, h\u1ed9 kinh doanh k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
3<\/strong><\/td>\nElectronic invoice b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/strong><\/td>\n\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
4<\/strong><\/td>\nElectronic invoice b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/strong><\/td>\n\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
5<\/strong><\/td>\nC\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c<\/strong>: tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/strong><\/td>\nV\u1eadn t\u1ea3i, vui ch\u01a1i gi\u1ea3i tr\u00ed, d\u1ecbch v\u1ee5 c\u00f3 v\u00e9<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
6<\/strong><\/td>\nCh\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n<\/strong>: phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/td>\n\u0110i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/td>\nGi\u1eef nguy\u00ean<\/td>\n<\/tr>\n
7<\/strong><\/td>\nH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/strong><\/td>\nGiao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i c\u00f3 y\u1ebfu t\u1ed1 qu\u1ed1c t\u1ebf<\/td>\nM\u1edaI<\/strong><\/td>\n<\/tr>\n
8<\/strong><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/td>\n\u0110\u01a1n v\u1ecb v\u1eeba b\u00e1n h\u00e0ng v\u1eeba thu ph\u00ed, l\u1ec7 ph\u00ed<\/td>\nM\u1edaI<\/strong><\/td>\n<\/tr>\n
9<\/strong><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/td>\nNh\u01b0 tr\u00ean, k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/td>\nM\u1edaI<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\"<\/h3>\n

Ba lo\u1ea1i m\u1edbi ngh\u0129a l\u00e0 g\u00ec<\/h3>\n

M\u1eabu s\u1ed1 7, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i d\u00f9ng trong giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng n\u1eb1m trong h\u1ec7 th\u1ed1ng m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Nay \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o th\u00e0nh m\u1ed9t lo\u1ea1i ri\u00eang. Doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ea7n xem l\u1ea1i c\u00e1ch ph\u00e1t h\u00e0nh.<\/p>\n

M\u1eabu s\u1ed1 8 v\u00e0 9, h\u00f3a \u0111\u01a1n t\u00edch h\u1ee3p bi\u00ean lai.<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01a1n v\u1ecb v\u1eeba b\u00e1n h\u00e0ng v\u1eeba thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i ph\u00e1t h\u00e0nh hai ch\u1ee9ng t\u1eeb ri\u00eang: h\u00f3a \u0111\u01a1n cho ph\u1ea7n b\u00e1n h\u00e0ng v\u00e0 bi\u00ean lai cho ph\u1ea7n ph\u00ed, l\u1ec7 ph\u00ed. Nay g\u1ed9p \u0111\u01b0\u1ee3c v\u00e0o m\u1ed9t ch\u1ee9ng t\u1eeb. Nh\u00f3m h\u01b0\u1edfng l\u1ee3i r\u00f5 nh\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng v\u1eeba kinh doanh v\u1eeba thu ph\u00ed.<\/p>\n

C\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n b\u1ea3n c\u0169 ch\u01b0a l\u00e0m r\u00f5, v\u00e0 l\u00e0 ph\u1ea7n k\u1ebf to\u00e1n tra nhi\u1ec1u nh\u1ea5t.<\/p>\n

K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m 6 k\u00fd t\u1ef1<\/strong> g\u1ed3m ch\u1eef v\u00e0 s\u1ed1. C\u00f9ng v\u1edbi m\u1eabu s\u1ed1 \u1edf \u0111\u1ea7u, m\u1ed9t h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb d\u1ea1ng 1C26TAA<\/strong>.<\/p>\n

C\u1ea5u tr\u00fac t\u1eebng v\u1ecb tr\u00ed<\/h3>\n\n\n\n\n\n\n\n\n\n
V\u1ecb tr\u00ed<\/td>\nContent<\/td>\nGi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ee9ng tr\u01b0\u1edbc k\u00fd hi\u1ec7u<\/td>\nM\u1eabu s\u1ed1<\/strong><\/td>\nM\u1ed9t ch\u1eef s\u1ed1 t\u1eeb 1 \u0111\u1ebfn 9<\/td>\n<\/tr>\n
K\u00fd t\u1ef1 1<\/strong><\/td>\nC\u00f3 m\u00e3 hay kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\nC<\/strong> = c\u00f3 m\u00e3 \u00b7 K<\/strong> = kh\u00f4ng c\u00f3 m\u00e3<\/td>\n<\/tr>\n
K\u00fd t\u1ef1 2 v\u00e0 3<\/strong><\/td>\nHai ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\nN\u0103m 2026 l\u00e0 26<\/strong><\/td>\n<\/tr>\n
K\u00fd t\u1ef1 4<\/strong><\/td>\nLo\u1ea1i h\u00f3a \u0111\u01a1n, th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t ch\u1eef c\u00e1i<\/td>\nXem b\u1ea3ng d\u01b0\u1edbi<\/td>\n<\/tr>\n
K\u00fd t\u1ef1 5 v\u00e0 6<\/strong><\/td>\nDo ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu trong c\u00f9ng lo\u1ea1i<\/td>\nHai ch\u1eef c\u00e1i, ho\u1eb7c YY<\/strong> n\u1ebfu kh\u00f4ng c\u1ea7n ph\u00e2n bi\u1ec7t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng ch\u1eef c\u00e1i \u1edf k\u00fd t\u1ef1 th\u1ee9 t\u01b0<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1eef<\/td>\n\u00dd ngh\u0129a<\/td>\n<\/tr>\n<\/thead>\n
T<\/strong><\/td>\nDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
D<\/strong><\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c<\/td>\n<\/tr>\n
L<\/strong><\/td>\nH\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/td>\n<\/tr>\n
M<\/strong><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/td>\n<\/tr>\n
N<\/strong><\/td>\nPhi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
B<\/strong><\/td>\nPhi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
G<\/strong><\/td>\nTem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<\/tr>\n
H<\/strong><\/td>\nTem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n
X<\/strong><\/td>\nH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
F<\/strong><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ki\u00eam t\u1edd khai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ea7n \u0111\u1ed1i chi\u1ebfu Ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 91\/2026<\/strong> \u0111\u1ec3 x\u00e1c nh\u1eadn danh s\u00e1ch n\u00e0y \u0111\u1ee7 v\u00e0 \u0111\u00fang, v\u00ec c\u00f3 b\u1ed5 sung so v\u1edbi Th\u00f4ng t\u01b0 78.<\/p>\n

V\u00ed d\u1ee5 gi\u1ea3i m\u00e3<\/h3>\n

K\u00fd hi\u1ec7u \u0111\u1ea7y \u0111\u1ee7 1C26TAA<\/strong> \u0111\u1ecdc nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n
Ph\u1ea7n<\/td>\nGi\u00e1 tr\u1ecb<\/td>\nMeaning<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nM\u1eabu s\u1ed1<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<\/tr>\n
C<\/td>\nK\u00fd t\u1ef1 1<\/td>\nC\u00f3 m\u00e3<\/strong> c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
26<\/td>\nK\u00fd t\u1ef1 2 v\u00e0 3<\/td>\nL\u1eadp trong n\u0103m 2026<\/strong><\/td>\n<\/tr>\n
T<\/td>\nK\u00fd t\u1ef1 4<\/td>\nBusiness \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
AA<\/td>\nK\u00fd t\u1ef1 5 v\u00e0 6<\/td>\nM\u1eabu th\u1ee9 nh\u1ea5t c\u1ee7a lo\u1ea1i n\u00e0y, do ng\u01b0\u1eddi b\u00e1n t\u1ef1 \u0111\u1eb7t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00eam hai v\u00ed d\u1ee5 \u0111\u1ec3 so s\u00e1nh:<\/p>\n\n\n\n\n\n\n
K\u00fd hi\u1ec7u<\/td>\n\u0110\u1ecdc l\u00e0<\/td>\n<\/tr>\n<\/thead>\n
2K26TAA<\/strong><\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, kh\u00f4ng c\u00f3 m\u00e3<\/strong> c\u01a1 quan thu\u1ebf, n\u0103m 2026, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n
1C26MAA<\/strong><\/td>\nH\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf, n\u0103m 2026, kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00fd hi\u1ec7u l\u00e0 c\u00e1ch nhanh nh\u1ea5t \u0111\u1ec3 bi\u1ebft m\u1ed9t h\u00f3a \u0111\u01a1n thu\u1ed9c lo\u1ea1i n\u00e0o v\u00e0 c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf hay kh\u00f4ng, n\u00ean \u0111\u00e1ng d\u1ea1y cho c\u1ea3 b\u1ed9 ph\u1eadn kh\u00f4ng l\u00e0m k\u1ebf to\u00e1n.<\/p>\n

V\u1ec1 h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, xem h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a>.<\/p>\n

Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu h\u00f3a \u0111\u01a1n<\/h2>\n

N\u1ed9i dung n\u00e0y c\u1ee7a b\u1ea3n c\u0169 v\u1eabn \u0111\u00fang v\u00e0 n\u00ean gi\u1eef.<\/p>\n

V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu h\u00f3a \u0111\u01a1n<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 th\u1eddi h\u00f3a \u0111\u01a1n gi\u1ea5y. Thay v\u00e0o \u0111\u00f3 l\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>.<\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn hi\u1ec3u sai v\u00e0 m\u1ea5t th\u1eddi gian l\u00e0m th\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n

N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean m\u1eabu h\u00f3a \u0111\u01a1n<\/h2>\n

Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nChi ti\u1ebft<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ecbnh danh<\/td>\nT\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi b\u00e1n<\/td>\nT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi mua<\/td>\nT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu c\u00f3<\/td>\n<\/tr>\n
H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/td>\nT\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf<\/td>\n<\/tr>\n
Thu\u1ebf<\/td>\nThu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/td>\n<\/tr>\n
Ch\u1eef k\u00fd<\/td>\nCh\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi b\u00e1n; ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
Th\u1eddi \u0111i\u1ec3m<\/td>\nTh\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1<\/td>\n<\/tr>\n
M\u00e3 c\u01a1 quan thu\u1ebf<\/td>\nV\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung h\u00f3a \u0111\u01a1n<\/strong> v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m: h\u1ed9 kinh doanh, b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1ea5u gi\u00e1. C\u00e1c nh\u00f3m n\u00e0y c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh v\u0103n.<\/p>\n

\u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ecbnh d\u1ea1ng<\/td>\nXML<\/strong>, theo chu\u1ea9n c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
File XML g\u1ed3m<\/td>\nTh\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n v\u00e0 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k\u00fd s\u1ed1<\/td>\n<\/tr>\n
B\u1ea3n th\u1ec3 hi\u1ec7n<\/td>\nPDF, h\u00ecnh \u1ea3nh ch\u1ec9 \u0111\u1ec3 xem v\u00e0 in. Kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c file XML<\/strong><\/td>\n<\/tr>\n
L\u01b0u tr\u1eef<\/td>\nFile XML g\u1ed1c, th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 10 n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n:<\/strong> ch\u1ec9 l\u01b0u b\u1ea3n PDF. Khi c\u1ea7n ch\u1ee9ng minh t\u00ednh to\u00e0n v\u1eb9n v\u00e0 ch\u1eef k\u00fd s\u1ed1, b\u1ea3n PDF kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb. File XML m\u1edbi l\u00e0 b\u1ea3n g\u1ed1c.<\/p>\n

Th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u c\u1ee5 th\u1ec3 do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh. C\u1ea7n \u0111\u1ed1i chi\u1ebfu quy\u1ebft \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a C\u1ee5c Thu\u1ebf<\/strong> v\u1ec1 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/h2>\n

\u0110\u00e2y l\u00e0 m\u1eabu s\u1ed1 6, v\u00e0 c\u00f3 v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 trong v\u0103n b\u1ea3n m\u1edbi.<\/p>\n

M\u1eabu 03\/XKNB<\/strong> phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>.<\/p>\n

M\u1eabu n\u00e0y d\u00f9ng khi \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ho\u1eb7c xu\u1ea5t h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n, n\u00ean v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n

Ch\u1ecdn m\u1eabu s\u1ed1 theo t\u00ecnh hu\u1ed1ng<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng c\u1ee7a b\u1ea1n<\/td>\nM\u1eabu s\u1ed1<\/td>\nK\u00fd t\u1ef1 th\u1ee9 t\u01b0 th\u01b0\u1eddng d\u00f9ng<\/td>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/td>\n1<\/strong><\/td>\nT<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p, h\u1ed9 kinh doanh k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/td>\n2<\/strong><\/td>\nT<\/td>\n<\/tr>\n
B\u00e1n l\u1ebb, nh\u00e0 h\u00e0ng, c\u1eeda h\u00e0ng d\u00f9ng m\u00e1y t\u00ednh ti\u1ec1n<\/td>\n1<\/strong> or 2<\/strong><\/td>\nM<\/strong><\/td>\n<\/tr>\n
\u0110i\u1ec1u chuy\u1ec3n h\u00e0ng n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/td>\n6<\/strong><\/td>\nN<\/td>\n<\/tr>\n
Xu\u1ea5t h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/td>\n6<\/strong><\/td>\nB<\/td>\n<\/tr>\n
V\u1eadn t\u1ea3i, vui ch\u01a1i gi\u1ea3i tr\u00ed b\u00e1n v\u00e9<\/td>\n5<\/strong><\/td>\nG ho\u1eb7c H<\/td>\n<\/tr>\n
Xu\u1ea5t kh\u1ea9u, giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf<\/td>\n7<\/strong><\/td>\nX<\/td>\n<\/tr>\n
\u0110\u01a1n v\u1ecb v\u1eeba b\u00e1n h\u00e0ng v\u1eeba thu ph\u00ed, l\u1ec7 ph\u00ed<\/td>\n8<\/strong> or 9<\/strong><\/td>\nTheo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/td>\n<\/tr>\n
\u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/td>\nTheo lo\u1ea1i<\/td>\nL<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd th\u00eam: thu\u1ebf kho\u00e1n \u0111\u00e3 b\u1ecf t\u1eeb 01\/01\/2026<\/strong>, v\u00e0 h\u1ed9 c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. Xem h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh<\/a>.<\/p>\n

B\u1ed1n l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n<\/h2>\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
Ch\u1ec9 l\u01b0u b\u1ea3n PDF, kh\u00f4ng l\u01b0u file XML<\/td>\nKh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n v\u1eb9n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/td>\n<\/tr>\n
D\u00f9ng sai m\u1eabu s\u1ed1, v\u00ed d\u1ee5 d\u00f9ng m\u1eabu 1 cho \u0111\u01a1n v\u1ecb k\u00ea khai tr\u1ef1c ti\u1ebfp<\/td>\nH\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang lo\u1ea1i, ph\u1ea3i x\u1eed l\u00fd l\u1ea1i<\/td>\n<\/tr>\n
L\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu h\u00f3a \u0111\u01a1n<\/td>\nTh\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 khi \u0111i\u1ec1u chuy\u1ec3n<\/td>\nThi\u1ebfu ch\u1ee9ng t\u1eeb, kh\u00f3 gi\u1ea3i tr\u00ecnh khi ki\u1ec3m tra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Vi\u1ec7c ch\u1ecdn \u0111\u00fang m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u l\u00e0 vi\u1ec7c c\u1ea5u h\u00ecnh m\u1ed9t l\u1ea7n, sau \u0111\u00f3 h\u1ec7 th\u1ed1ng t\u1ef1 \u00e1p.<\/p>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n