{"id":13666,"date":"2026-09-17T18:57:01","date_gmt":"2026-09-17T11:57:01","guid":{"rendered":"https:\/\/arito.vn\/?p=13666"},"modified":"2026-09-19T01:50:12","modified_gmt":"2026-09-18T18:50:12","slug":"hoa-don-gtgt-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoa-don-gtgt-la-gi\/","title":{"rendered":"H\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec? Thu\u1ebf su\u1ea5t 2026 v\u00e0 ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng"},"content":{"rendered":"<p class=\"p1\">N\u0103m 2026 c\u00f3 b\u1ed1n m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111ang c\u00f9ng \u00e1p d\u1ee5ng, trong \u0111\u00f3 m\u1ee9c 8% ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch h\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh, v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<h2 class=\"p2\">V\u0103n b\u1ea3n \u0111ang \u0111i\u1ec1u ch\u1ec9nh<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">V\u0103n b\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15<\/b>, hi\u1ec7u l\u1ef1c 01\/7\/2025, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi <b>Lu\u1eadt 149\/2025\/QH15<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b>, <b>Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP<\/b>, <b>Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf 2%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/b>, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2025 \u0111\u1ebfn <b>31\/12\/2026<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b> and <b>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b>, hi\u1ec7u l\u1ef1c 01\/7\/2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu b\u1ea3n h\u1ee3p nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT sau s\u1eeda \u0111\u1ed5i t\u1ea1i Lu\u1eadt 149\/2025 khi tra c\u1ee9u \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13673\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-17-at-18.56.23.png\" alt=\"h\u00f3a \u0111\u01a1n gtgt\" width=\"1504\" height=\"846\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-17-at-18.56.23.png 1504w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-17-at-18.56.23-18x10.png 18w\" sizes=\"(max-width: 1504px) 100vw, 1504px\" \/><\/p>\n<h2 class=\"p1\">H\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec?<\/h2>\n<p class=\"p2\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, th\u01b0\u1eddng g\u1ecdi t\u1eaft l\u00e0 h\u00f3a \u0111\u01a1n GTGT, l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo <b>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b>.<\/p>\n<p class=\"p2\">H\u00f3a \u0111\u01a1n n\u00e0y th\u1ec3 hi\u1ec7n t\u00e1ch ri\u00eang gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c c\u1ed1t l\u00f5i so v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<p class=\"p2\"><b>V\u00ec sao ph\u1ea3i t\u00e1ch thu\u1ebf:<\/b> v\u00ec b\u00ean mua s\u1eed d\u1ee5ng ph\u1ea7n ti\u1ec1n thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Kh\u00f4ng t\u00e1ch th\u00ec kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c.<\/p>\n<h2 class=\"p3\">B\u1ed1n m\u1ee9c thu\u1ebf su\u1ea5t n\u0103m 2026<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">\u00c1p d\u1ee5ng cho<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>0%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>5%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu theo danh m\u1ee5c quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><b>8%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><b>M\u1ee9c gi\u1ea3m t\u1ea1m th\u1eddi<\/b>, \u00e1p d\u1ee5ng v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 2%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>10%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">M\u1ee9c th\u00f4ng th\u01b0\u1eddng, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p5\">V\u1ec1 m\u1ee9c 8%<\/h3>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n n\u00f3i r\u00f5 v\u00ec hay g\u00e2y nh\u1ea7m.<\/p>\n<p class=\"p2\"><b>M\u1ee9c 8% kh\u00f4ng ph\u1ea3i m\u1ed9t thu\u1ebf su\u1ea5t \u0111\u1ed9c l\u1eadp.<\/b> \u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m 2 \u0111i\u1ec3m ph\u1ea7n tr\u0103m \u0111\u1ed1i v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Content<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Chi ti\u1ebft<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">C\u0103n c\u1ee9<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Th\u1eddi gian \u00e1p d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u1eeb <b>01\/7\/2025<\/b> \u0111\u1ebfn h\u1ebft <b>31\/12\/2026<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Ph\u1ea1m vi<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh, kh\u00f4ng \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Hai vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m:<\/b><b><\/b><\/p>\n<p class=\"p2\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m hay kh\u00f4ng. M\u1ed9t s\u1ed1 nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi ch\u00ednh s\u00e1ch gi\u1ea3m, v\u00e0 \u00e1p sai thu\u1ebf su\u1ea5t d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sau n\u00e0y.<\/p>\n<p class=\"p2\">Theo d\u00f5i m\u1ed1c <b>31\/12\/2026<\/b>. Sau th\u1eddi \u0111i\u1ec3m n\u00e0y, n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n gia h\u1ea1n th\u00ec c\u00e1c m\u1eb7t h\u00e0ng \u0111ang \u00e1p 8% quay l\u1ea1i m\u1ee9c 10%. C\u1ea7n chu\u1ea9n b\u1ecb c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng v\u00e0 b\u1ea3ng gi\u00e1 tr\u01b0\u1edbc m\u1ed1c \u0111\u00f3.<\/p>\n<h2 class=\"p1\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/h2>\n<p class=\"p2\">Nguy\u00ean t\u1eafc chung: l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, <b>kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/b>.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u1eddi \u0111i\u1ec3m l\u1eadp<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e1n h\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Giao h\u00e0ng nhi\u1ec1u l\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ed7i l\u1ea7n giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ed9t s\u1ed1 ng\u00e0nh c\u00f3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u01b0\u1ee3c l\u1eadp sau khi \u0111\u1ed1i so\u00e1t theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 m\u1edf r\u1ed9ng danh m\u1ee5c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n sau khi \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, v\u00e0 l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay. Chi ti\u1ebft \u1edf b\u00e0i <a href=\"https:\/\/arito.vn\/en\/cac-truong-hop-khong-phai-xuat-hoa-don\/\"><span class=\"s1\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/a>.<\/p>\n<p class=\"p2\"><b>L\u1ed7i ph\u1ed5 bi\u1ebfn:<\/b> ch\u1edd thu ti\u1ec1n m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn ghi nh\u1eadn doanh thu sai k\u1ef3 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<h2 class=\"p4\">Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n GTGT v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">H\u00f3a \u0111\u01a1n GTGT<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Khai thu\u1ebf theo <b>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Khai thu\u1ebf theo <b>ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">C\u00e1ch th\u1ec3 hi\u1ec7n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">T\u00e1ch ri\u00eang gi\u00e1 ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Ghi t\u1ed5ng gi\u00e1 thanh to\u00e1n, kh\u00f4ng t\u00e1ch thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">B\u00ean mua c\u00f3 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c kh\u00f4ng<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>C\u00f3<\/b>, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>Kh\u00f4ng<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Th\u01b0\u1eddng d\u00f9ng b\u1edfi<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 t\u1eeb v\u1eeba tr\u1edf l\u00ean<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">H\u1ed9 kinh doanh, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>\u0110i\u1ec3m th\u1ef1c t\u1ebf:<\/b> doanh nghi\u1ec7p mua h\u00e0ng nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00ec v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u c\u1ea7n c\u00e2n nh\u1eafc khi ch\u1ecdn nh\u00e0 cung c\u1ea5p.<\/p>\n<h2 class=\"p1\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h2>\n<p class=\"p2\">Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3 nh\u01b0ng l\u00e0 l\u00fd do ch\u00ednh khi\u1ebfn ng\u01b0\u1eddi ta c\u1ea7n h\u00f3a \u0111\u01a1n GTGT.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110i\u1ec1u ki\u1ec7n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u00c1p d\u1ee5ng v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb m\u1ee9c gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">K\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Theo quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>V\u1ec1 ng\u01b0\u1ee1ng ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/b> Lu\u1eadt Thu\u1ebf GTGT 48\/2024 si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n n\u00e0y, v\u00e0 m\u1ee9c ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 181\/2025 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u00e1p d\u1ee5ng, v\u00ec ng\u01b0\u1ee1ng \u0111\u00e3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p class=\"p2\">H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf: nhi\u1ec1u kho\u1ea3n chi m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, nay c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p n\u00ean r\u00e0 l\u1ea1i ch\u00ednh s\u00e1ch thanh to\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p.<\/p>\n<h2 class=\"p1\">N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Nh\u00f3m<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ng\u01b0\u1eddi b\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u01b0\u1eddi mua<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ho\u1eb7c ghi ch\u00fa theo quy \u0111\u1ecbnh khi kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">X\u00e1c th\u1ef1c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>V\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/b> h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u00f9ng c\u1ea5u tr\u00fac k\u00fd hi\u1ec7u ri\u00eang, kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi h\u1ec7 th\u1ed1ng m\u00e3 m\u1eabu c\u1ee7a th\u1eddi k\u1ef3 h\u00f3a \u0111\u01a1n gi\u1ea5y nh\u01b0 01\/GTGT hay 01GTKT3\/001. C\u1ea5u tr\u00fac hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n<p class=\"p3\">C\u00e1c m\u00e3 m\u1eabu c\u0169 v\u1eabn xu\u1ea5t hi\u1ec7n tr\u00ean nhi\u1ec1u b\u00e0i vi\u1ebft v\u00e0 bi\u1ec3u m\u1eabu l\u01b0u h\u00e0nh, nh\u01b0ng kh\u00f4ng c\u00f2n d\u00f9ng cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay.<\/p>\n<p class=\"p3\">Chi ti\u1ebft k\u1ef9 thu\u1eadt v\u1ec1 \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/en\/quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp\/\"><span class=\"s1\">\u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/a>.<\/p>\n<h2 class=\"p4\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai<\/h2>\n<p class=\"p3\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/p>\n<p class=\"p3\">Ba t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd chung:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ecnh hu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">H\u01b0\u1edbng x\u1eed l\u00fd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Sai th\u00f4ng tin kh\u00f4ng \u1ea3nh h\u01b0\u1edfng s\u1ed1 ti\u1ec1n v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Th\u00f4ng b\u00e1o v\u00e0 \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Ph\u00e1t hi\u1ec7n sai sau khi \u0111\u00e3 k\u00ea khai thu\u1ebf<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu quy tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 91\/2026 thay v\u00ec \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 78\/2021 nh\u01b0 nhi\u1ec1u t\u00e0i li\u1ec7u c\u0169.<\/p>\n<p class=\"p3\">V\u1ec1 ch\u1ebf t\u00e0i khi vi ph\u1ea1m, xem b\u00e0i <a href=\"https:\/\/arito.vn\/en\/muc-phat-cho-hanh-vi-mua-ban-hoa-don-va-su-dung-hoa-don-bat-hop-phap\/\"><span class=\"s1\">m\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/a>.<\/p>\n<h2 class=\"p1\">S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">L\u1ed7i<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">H\u1eadu qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Ch\u1edd thu ti\u1ec1n m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Sai th\u1eddi \u0111i\u1ec3m l\u1eadp, ghi nh\u1eadn doanh thu sai k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">\u00c1p m\u1ee9c 8% cho h\u00e0ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, c\u00f3 th\u1ec3 b\u1ecb truy thu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Qu\u00ean m\u1ed1c 31\/12\/2026 khi ch\u00ednh s\u00e1ch gi\u1ea3m h\u1ebft hi\u1ec7u l\u1ef1c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">\u00c1p sai thu\u1ebf su\u1ea5t t\u1eeb k\u1ef3 sau<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">D\u00f9ng m\u00e3 m\u1eabu h\u00f3a \u0111\u01a1n c\u0169<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n h\u00e0nh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng l\u01b0u file XML, ch\u1ec9 l\u01b0u b\u1ea3n PDF<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Thi\u1ebfu c\u0103n c\u1ee9 khi c\u1ea7n ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">L\u1ed7i th\u1ee9 ba l\u00e0 l\u1ed7i c\u00f3 m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3. N\u00ean \u0111\u1eb7t nh\u1eafc trong h\u1ec7 th\u1ed1ng tr\u01b0\u1edbc ng\u00e0y 31\/12\/2026 \u0111\u1ec3 r\u00e0 l\u1ea1i b\u1ea3ng thu\u1ebf su\u1ea5t.<\/p>\n<h2 class=\"p4\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n<p class=\"p5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed SafeInvoice<\/a><\/span><span class=\"s3\"> trong h\u1ec7 sinh th\u00e1i <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">Arito ERP<\/span><\/a>:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Th\u00f4ng t\u01b0 91\/2026 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026<\/li>\n<li class=\"li2\">Khai b\u00e1o thu\u1ebf su\u1ea5t theo t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, h\u1ed7 tr\u1ee3 m\u1ee9c 8% trong th\u1eddi gian ch\u00ednh s\u00e1ch gi\u1ea3m c\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li class=\"li2\">H\u00f3a \u0111\u01a1n l\u1eadp t\u1eeb \u0111\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t tr\u00ean <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-ban-hang-arito\/\"><span class=\"s1\">ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng<\/span><\/a>, \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a<\/li>\n<li class=\"li2\">H\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1ef1 sinh b\u00fat to\u00e1n doanh thu, thu\u1ebf \u0111\u1ea7u ra v\u00e0 c\u00f4ng n\u1ee3 sang <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a><\/li>\n<li class=\"li2\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, l\u01b0u file XML v\u00e0 k\u1ebft qu\u1ea3 tra c\u1ee9u t\u00ednh h\u1ee3p l\u1ec7<\/li>\n<li class=\"li3\">Theo d\u00f5i ch\u1ee9ng t\u1eeb thanh to\u00e1n ph\u1ee5c v\u1ee5 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<p class=\"p5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\">\u0110\u0103ng k\u00fd demo<\/a><\/span><span class=\"s3\">.<\/span><\/p>\n<h2 class=\"p4\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p3\"><b>H\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p3\">L\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. H\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n t\u00e1ch ri\u00eang gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/p>\n<h3 class=\"p3\"><b>Thu\u1ebf su\u1ea5t GTGT n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p class=\"p3\">C\u00f3 b\u1ed1n m\u1ee9c \u0111ang \u00e1p d\u1ee5ng: 0%, 5%, 8% v\u00e0 10%. M\u1ee9c 8% l\u00e0 m\u1ee9c gi\u1ea3m t\u1ea1m th\u1eddi theo ch\u00ednh s\u00e1ch gi\u1ea3m 2 \u0111i\u1ec3m ph\u1ea7n tr\u0103m, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026 v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n<h3 class=\"p3\"><b>M\u1ee9c 8% \u00e1p d\u1ee5ng \u0111\u1ebfn khi n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">\u0110\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP. Sau th\u1eddi \u0111i\u1ec3m n\u00e0y, n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n gia h\u1ea1n th\u00ec c\u00e1c m\u1eb7t h\u00e0ng \u0111ang \u00e1p 8% quay l\u1ea1i m\u1ee9c 10%.<\/p>\n<h3 class=\"p3\"><b>H\u00f3a \u0111\u01a1n GTGT kh\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">H\u00f3a \u0111\u01a1n GTGT d\u00e0nh cho \u0111\u01a1n v\u1ecb khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, t\u00e1ch ri\u00eang ti\u1ec1n thu\u1ebf n\u00ean b\u00ean mua kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho \u0111\u01a1n v\u1ecb khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi t\u1ed5ng gi\u00e1 thanh to\u00e1n v\u00e0 b\u00ean mua kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<h3 class=\"p3\"><b>Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT?<\/b><\/h3>\n<p class=\"p3\">T\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. V\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<h3 class=\"p3\"><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p3\">C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p h\u1ee3p l\u1ec7, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb m\u1ee9c gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh, v\u00e0 k\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n<h3 class=\"p3\"><b>Lu\u1eadt Thu\u1ebf GTGT n\u00e0o \u0111ang \u00e1p d\u1ee5ng?<\/b><\/h3>\n<p class=\"p3\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Lu\u1eadt 149\/2025\/QH15, h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025, Ngh\u1ecb \u0111\u1ecbnh 359\/2025 v\u00e0 Th\u00f4ng t\u01b0 69\/2025. Lu\u1eadt Thu\u1ebf GTGT 2008 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<h3 class=\"p3\"><b>C\u00e1c m\u00e3 m\u1eabu h\u00f3a \u0111\u01a1n nh\u01b0 01\/GTGT c\u00f2n d\u00f9ng kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng. \u0110\u00f3 l\u00e0 h\u1ec7 th\u1ed1ng m\u00e3 m\u1eabu c\u1ee7a th\u1eddi k\u1ef3 h\u00f3a \u0111\u01a1n gi\u1ea5y. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay d\u00f9ng c\u1ea5u tr\u00fac k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 91\/2026.<\/p>\n<h2 class=\"p4\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p3\">Ba \u0111i\u1ec1u c\u1ea7n n\u1eafm v\u1ec1 h\u00f3a \u0111\u01a1n GTGT n\u0103m 2026:<\/p>\n<p class=\"p3\">C\u00f3 b\u1ed1n m\u1ee9c thu\u1ebf su\u1ea5t \u0111ang c\u00f9ng \u00e1p d\u1ee5ng: 0%, 5%, 8% v\u00e0 10%. M\u1ee9c 8% l\u00e0 m\u1ee9c gi\u1ea3m t\u1ea1m th\u1eddi, <b>h\u1ebft hi\u1ec7u l\u1ef1c ng\u00e0y 31\/12\/2026<\/b> n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n. N\u00ean \u0111\u1eb7t nh\u1eafc trong h\u1ec7 th\u1ed1ng tr\u01b0\u1edbc m\u1ed1c \u0111\u00f3.<\/p>\n<p class=\"p3\">L\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, kh\u00f4ng ch\u1edd thu ti\u1ec1n. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 d\u1eabn \u0111\u1ebfn ghi nh\u1eadn doanh thu sai k\u1ef3.<\/p>\n<p class=\"p3\">\u0110i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00e3 si\u1ebft ch\u1eb7t theo Lu\u1eadt Thu\u1ebf GTGT 48\/2024. Doanh nghi\u1ec7p n\u00ean r\u00e0 l\u1ea1i ch\u00ednh s\u00e1ch thanh to\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p, v\u00ec nhi\u1ec1u kho\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y tr\u1ea3 ti\u1ec1n m\u1eb7t v\u1eabn kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c nay c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p class=\"p3\">V\u1ec1 c\u0103n c\u1ee9, c\u1ea7n b\u1ecf th\u00f3i quen d\u1eabn Lu\u1eadt Thu\u1ebf GTGT 2008, Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Th\u00f4ng t\u01b0 78\/2021. C\u1ea3 ba \u0111\u1ec1u kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c.<\/p>\n<p class=\"p3\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf \u00fd ki\u1ebfn t\u01b0 v\u1ea5n thu\u1ebf. C\u1ea7n \u0111\u1ed1i chi\u1ebfu b\u1ea3n h\u1ee3p nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng. C\u1ea7n trao \u0111\u1ed5i v\u1ec1 gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2026 c\u00f3 b\u1ed1n m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111ang c\u00f9ng \u00e1p d\u1ee5ng, trong \u0111\u00f3 m\u1ee9c 8% ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch h\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh, v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. V\u0103n b\u1ea3n \u0111ang [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13673,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13666"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666\/revisions"}],"predecessor-version":[{"id":25168,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666\/revisions\/25168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13673"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}