{"id":18546,"date":"2026-08-10T20:30:23","date_gmt":"2026-08-10T13:30:23","guid":{"rendered":"https:\/\/arito.vn\/?p=18546"},"modified":"2026-10-07T21:53:08","modified_gmt":"2026-10-07T14:53:08","slug":"hoa-don-dien-tu-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoa-don-dien-tu-la-gi\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? To\u00e0n b\u1ed9 quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/7\/2026"},"content":{"rendered":"

N\u0103m 2026 l\u00e0 n\u0103m to\u00e0n b\u1ed9 h\u1ec7 v\u0103n b\u1ea3n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1edf Vi\u1ec7t Nam \u0111\u01b0\u1ee3c thay m\u1edbi. T\u1eeb 01\/7\/2026<\/strong>, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> and Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong> thay cho Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Th\u00f4ng t\u01b0 32\/2025.<\/p>\n

B\u00e0i vi\u1ebft n\u00e0y l\u00e0 b\u1ea3n c\u1eadp nh\u1eadt theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec, c\u00e1c lo\u1ea1i, c\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n l\u1eadp, v\u00e0 nh\u1eefng vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m.<\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/strong>, do ng\u01b0\u1eddi b\u00e1n l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

Hai lo\u1ea1i ch\u00ednh:<\/strong><\/p>\n\n\n\n\n\n\n
Lo\u1ea1i<\/td>\n\u0110\u1eb7c \u0111i\u1ec3m<\/td>\n<\/tr>\n<\/thead>\n
H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/td>\n\u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi mua<\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/td>\nNg\u01b0\u1eddi b\u00e1n g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua, d\u1eef li\u1ec7u chuy\u1ec3n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u c\u1ea7n hi\u1ec3u \u0111\u00fang v\u1ec1 b\u1ea3n ch\u1ea5t:<\/strong> h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 d\u1eef li\u1ec7u<\/strong>, kh\u00f4ng ph\u1ea3i file PDF. B\u1ea3n PDF ho\u1eb7c b\u1ea3n in ch\u1ec9 l\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n cho ng\u01b0\u1eddi \u0111\u1ecdc. B\u1ea3n g\u1ed1c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd l\u00e0 t\u1ec7p d\u1eef li\u1ec7u, th\u01b0\u1eddng \u1edf d\u1ea1ng XML, k\u00e8m ch\u1eef k\u00fd s\u1ed1.<\/p>\n

H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf:<\/strong> l\u01b0u b\u1ea3n PDF m\u00e0 kh\u00f4ng l\u01b0u t\u1ec7p XML l\u00e0 l\u01b0u thi\u1ebfu. Khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu ho\u1eb7c gi\u1ea3i tr\u00ecnh, c\u01a1 quan thu\u1ebf l\u00e0m vi\u1ec7c tr\u00ean d\u1eef li\u1ec7u.<\/p>\n

\"\"<\/p>\n

N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \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 n\u1ed9i dung<\/td>\nG\u1ed3m<\/td>\n<\/tr>\n<\/thead>\n
Th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/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 ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh<\/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<\/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 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, v\u00e0 c\u1ee7a ng\u01b0\u1eddi mua n\u1ebfu c\u00f3<\/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\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\nV\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong>: h\u1ed9 kinh doanh, b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m, v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea5u gi\u00e1.<\/p>\n

V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1:<\/strong> \u0111\u00e2y l\u00e0 hai m\u1ed1c kh\u00e1c nhau v\u00e0 \u0111\u1ec1u ph\u1ea3i c\u00f3. L\u1ec7ch nhau qu\u00e1 xa l\u00e0 \u0111i\u1ec3m c\u01a1 quan thu\u1ebf hay h\u1ecfi.<\/p>\n

\"\"<\/p>\n

C\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

Ph\u1ea7n n\u00e0y \u00edt b\u00e0i vi\u1ebft gi\u1ea3i th\u00edch r\u00f5, nh\u01b0ng k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc \u0111\u01b0\u1ee3c.<\/p>\n

K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n g\u1ed3m 6 k\u00fd t\u1ef1<\/strong>, theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n\n\n\n\n\n\n\n\n
V\u1ecb tr\u00ed<\/td>\nContent<\/td>\n\u00dd ngh\u0129a<\/td>\n<\/tr>\n<\/thead>\n
K\u00fd t\u1ef1 1<\/td>\nC<\/strong> or K<\/strong><\/td>\nC<\/strong> l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/strong> c\u1ee7a c\u01a1 quan thu\u1ebf, K<\/strong> l\u00e0 kh\u00f4ng c\u00f3 m\u00e3<\/strong><\/td>\n<\/tr>\n
K\u00fd t\u1ef1 2 v\u00e0 3<\/td>\nHai s\u1ed1<\/td>\nHai s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m<\/strong> l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
K\u00fd t\u1ef1 4<\/td>\nM\u1ed9t ch\u1eef c\u00e1i<\/td>\nLo\u1ea1i h\u00f3a \u0111\u01a1n<\/strong><\/td>\n<\/tr>\n
K\u00fd t\u1ef1 5 v\u00e0 6<\/td>\nHai k\u00fd t\u1ef1<\/td>\nDue to ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/strong> theo nhu c\u1ea7u qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5: <\/strong>1C26TAA<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
Th\u00e0nh ph\u1ea7n<\/td>\nGi\u00e1 tr\u1ecb<\/td>\nMeaning<\/td>\n<\/tr>\n<\/thead>\n
M\u1eabu s\u1ed1<\/td>\n1<\/td>\nM\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
C<\/td>\nC<\/td>\nH\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/strong> c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
26<\/td>\n26<\/td>\nN\u0103m 2026<\/strong><\/td>\n<\/tr>\n
T<\/td>\nT<\/td>\nLo\u1ea1i h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
AA<\/td>\nAA<\/td>\nNg\u01b0\u1eddi b\u00e1n t\u1ef1 \u0111\u1eb7t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch d\u00f9ng th\u1ef1c t\u1ebf:<\/strong> khi nh\u1eadn h\u00f3a \u0111\u01a1n, k\u00fd t\u1ef1 \u0111\u1ea7u cho bi\u1ebft h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 hay kh\u00f4ng, v\u00e0 hai k\u00fd t\u1ef1 ti\u1ebfp cho bi\u1ebft n\u0103m. N\u1ebfu h\u00f3a \u0111\u01a1n nh\u1eadn trong n\u0103m 2026 m\u00e0 k\u00fd hi\u1ec7u ghi n\u0103m kh\u00e1c, \u0111\u00f3 l\u00e0 \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tra.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung b\u1ea3ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef c\u00e1i t\u1ea1i k\u00fd t\u1ef1 th\u1ee9 4 v\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng, theo Th\u00f4ng t\u01b0 91\/2026)<\/em><\/p>\n

Ch\u00edn m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/h2>\n

Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh M\u1eabu s\u1ed1 1 \u0111\u1ebfn M\u1eabu s\u1ed1 9<\/strong>, t\u0103ng t\u1eeb 7 m\u1eabu c\u1ee7a quy \u0111\u1ecbnh tr\u01b0\u1edbc. M\u1eabu 7, 8 v\u00e0 9 l\u00e0 m\u1eabu m\u1edbi.<\/p>\n

Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 d\u00f9ng M\u1eabu 03\/XKNB t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026.<\/strong><\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung b\u1ea3ng 9 m\u1eabu s\u1ed1 k\u00e8m t\u00ean v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1eebng m\u1eabu theo Th\u00f4ng t\u01b0 91\/2026)<\/em><\/p>\n

T\u00e1m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\nTr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nLu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9<\/strong> \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
2<\/td>\nH\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t ph\u1ee5c v\u1ee5 ch\u00ednh<\/strong> ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
3<\/td>\n\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n<\/strong> gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ho\u1eb7c khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp<\/td>\n<\/tr>\n
4<\/td>\nCho m\u01b0\u1ee3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb gia c\u00f4ng kh\u00f4ng thu ti\u1ec1n<\/strong><\/td>\n<\/tr>\n
5<\/td>\nC\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan b\u00e1n h\u00e0ng<\/strong>: b\u1ed3i th\u01b0\u1eddng, th\u01b0\u1edfng, thu h\u1ed9 chi h\u1ed9, thu t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
6<\/td>\nM\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh<\/strong>: b\u1ea3ng k\u00ea thu mua, cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n<\/tr>\n
7<\/td>\nG\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/strong><\/td>\n<\/tr>\n
8<\/td>\nC\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/h3>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n hay b\u1ecb hi\u1ec3u sai theo h\u01b0\u1edbng c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\nV\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/thead>\n
H\u00e0ng khuy\u1ebfn m\u1ea1i<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
H\u00e0ng bi\u1ebfu t\u1eb7ng<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
H\u00e0ng m\u1eabu<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
Tr\u1ea3 thay l\u01b0\u01a1ng<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
Ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
Xu\u1ea5t cho chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n
Kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/strong><\/td>\nC\u00f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng cu\u1ed1i l\u00e0 d\u00f2ng b\u1ecb vi ph\u1ea1m nhi\u1ec1u nh\u1ea5t trong th\u1ef1c t\u1ebf b\u00e1n l\u1ebb.<\/strong> Kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp. H\u00f3a \u0111\u01a1n v\u1eabn ph\u1ea3i l\u1eadp, ch\u1ec9 l\u00e0 kh\u00f4ng giao cho kh\u00e1ch.<\/p>\n

D\u00f2ng th\u1ee9 n\u0103m c\u1ea7n ph\u00e2n bi\u1ec7t k\u1ef9 v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ed1 2 \u1edf b\u1ea3ng tr\u00ean.<\/strong> H\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t d\u00f9ng ti\u1ebfp cho s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp. H\u00e0ng d\u00f9ng cho m\u1ee5c \u0111\u00edch kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh, v\u00ed d\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, th\u00ec ph\u1ea3i l\u1eadp.<\/p>\n

S\u00e1u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\u0110i\u1ec3m m\u1edbi<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/td>\nDanh m\u1ee5c t\u1ea1i \u0110i\u1ec1u 7 r\u1ed9ng h\u01a1n quy \u0111\u1ecbnh c\u0169<\/td>\n<\/tr>\n
Ti\u1ec1n \u0111\u1eb7t c\u1ecdc d\u1ecbch v\u1ee5 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ngay<\/strong><\/td>\nGi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0nh d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n
M\u1edf r\u1ed9ng danh m\u1ee5c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t 7 ng\u00e0y<\/strong><\/td>\nTh\u00eam hoa ti\u00eau h\u00e0ng h\u1ea3i, qu\u1ea3ng c\u00e1o s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, an ninh m\u1ea1ng, b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7, su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, t\u00edn ch\u1ec9 carbon<\/td>\n<\/tr>\n
C\u01a1 s\u1edf y t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng cu\u1ed1i ng\u00e0y<\/strong><\/td>\nGi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng cho b\u1ec7nh vi\u1ec7n, ph\u00f2ng kh\u00e1m<\/td>\n<\/tr>\n
Th\u01b0\u1edfng ng\u01b0\u1eddi t\u1ed1 gi\u00e1c<\/strong><\/td>\nT\u1ed1i \u0111a 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t v\u1ee5<\/td>\n<\/tr>\n
\u0110i\u1ec1u ch\u1ec9nh n\u1ed9i dung h\u00f3a \u0111\u01a1n<\/strong><\/td>\nCho h\u1ed9 kinh doanh, b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, \u1ee7y nhi\u1ec7m, \u0111\u1ea5u gi\u00e1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m th\u1ee9 ba \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p d\u1ecbch v\u1ee5.<\/strong> Vi\u1ec7c \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t trong 7 ng\u00e0y ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1eebng giao d\u1ecbch, m\u00e0 l\u1eadp sau khi \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u v\u1edbi kh\u00e1ch h\u00e0ng. Danh m\u1ee5c \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3.<\/p>\n

\"\"<\/p>\n

H\u1ed9 kinh doanh t\u1eeb 01\/01\/2026<\/h2>\n

\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
Thu\u1ebf kho\u00e1n<\/strong><\/td>\nB\u00e3i b\u1ecf t\u1eeb 01\/01\/2026<\/strong><\/td>\n<\/tr>\n
H\u1ed9 kinh doanh doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng<\/strong><\/td>\nB\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<\/strong> k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n
H\u1ed9 kinh doanh doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng<\/strong><\/td>\nKh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Li\u00ean quan t\u1edbi doanh nghi\u1ec7p mua h\u00e0ng:<\/strong> khi mua h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh, c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u1ed9 \u0111\u00f3 thu\u1ed9c nh\u00f3m n\u00e0o. H\u1ed9 t\u1eeb 1 t\u1ef7 tr\u1edf l\u00ean th\u00ec ph\u1ea3i l\u1ea5y h\u00f3a \u0111\u01a1n, kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea.<\/p>\n

Chi ti\u1ebft xem b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng h\u00f3a \u0111\u01a1n<\/a>.<\/p>\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2026<\/h2>\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
M\u1ee9c gi\u1ea3m 8%<\/strong> cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/td>\nTheo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/strong>, \u00e1p d\u1ee5ng \u0111\u1ebfn 31\/12\/2026<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n c\u1ea9n th\u1eadn khi l\u1eadp h\u00f3a \u0111\u01a1n:<\/strong> kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p 8%. C\u1ea7n \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c. \u00c1p sai thu\u1ebf su\u1ea5t l\u00e0 l\u1ed7i ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

Chi ti\u1ebft xem thu\u1ebf su\u1ea5t l\u00e0 g\u00ec<\/a>.<\/p>\n

L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
L\u01b0u t\u1ec7p d\u1eef li\u1ec7u g\u1ed1c<\/strong><\/td>\nT\u1ec7p XML k\u00e8m ch\u1eef k\u00fd s\u1ed1, kh\u00f4ng ch\u1ec9 b\u1ea3n PDF ho\u1eb7c b\u1ea3n in<\/td>\n<\/tr>\n
L\u01b0u \u0111\u1ee7 th\u1eddi h\u1ea1n<\/td>\nTheo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
B\u1ea3o \u0111\u1ea3m to\u00e0n v\u1eb9n<\/td>\nD\u1eef li\u1ec7u kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong th\u1eddi gian l\u01b0u tr\u1eef<\/td>\n<\/tr>\n
Tra xu\u1ea5t \u0111\u01b0\u1ee3c khi c\u1ea7n<\/td>\nTrong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, ph\u1ea3i tra ra \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

R\u1ee7i ro th\u1ef1c t\u1ebf hay g\u1eb7p:<\/strong> doanh nghi\u1ec7p d\u00f9ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a nh\u00e0 cung c\u1ea5p, v\u00e0 to\u00e0n b\u1ed9 d\u1eef li\u1ec7u n\u1eb1m tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a nh\u00e0 cung c\u1ea5p. Khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, n\u1ebfu kh\u00f4ng t\u1ea3i d\u1eef li\u1ec7u v\u1ec1 th\u00ec m\u1ea5t.<\/p>\n

Vi\u1ec7c n\u00ean l\u00e0m \u0111\u1ecbnh k\u1ef3:<\/strong> t\u1ea3i to\u00e0n b\u1ed9 t\u1ec7p XML v\u1ec1 l\u01b0u t\u1ea1i doanh nghi\u1ec7p, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o h\u1ec7 th\u1ed1ng c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/p>\n

\"\"<\/p>\n

X\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n<\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung ba l\u1ea7n<\/strong>:<\/p>\n\n\n\n\n\n\n\n
V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i<\/td>\n <\/td>\n<\/tr>\n<\/thead>\n
Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP<\/td>\n <\/td>\n<\/tr>\n
Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/strong><\/td>\n <\/td>\n<\/tr>\n
Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/strong><\/td>\nNg\u00e0y 21\/7\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed9t quy \u0111\u1ecbnh \u0111\u00e1ng bi\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 310\/2025:<\/strong> kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung v\u00e0 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/strong>. Ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed9t ng\u00e0y v\u1eabn ph\u1ea3i n\u1ed9p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 cho c\u00e1c h\u00e0nh vi v\u1ec1 h\u00f3a \u0111\u01a1n theo v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t sau N\u0110 291\/2026)<\/em><\/p>\n

Nh\u1eefng vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m tr\u01b0\u1edbc 01\/7\/2026<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\nChi ti\u1ebft<\/td>\n<\/tr>\n<\/thead>\n
R\u00e0 so\u00e1t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111ang d\u00f9ng<\/td>\nChuy\u1ec3n sang c\u1ea5u tr\u00fac 6 k\u00fd t\u1ef1 theo Th\u00f4ng t\u01b0 91\/2026<\/td>\n<\/tr>\n
C\u1eadp nh\u1eadt m\u1eabu s\u1ed1<\/td>\n\u0110\u1ed1i chi\u1ebfu v\u1edbi 9 m\u1eabu s\u1ed1 m\u1edbi<\/td>\n<\/tr>\n
R\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\n\u0110\u1ed1i chi\u1ebfu \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026, \u0111\u1eb7c bi\u1ec7t nh\u00f3m khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n
Ki\u1ec3m tra ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n<\/td>\nNh\u00e0 cung c\u1ea5p \u0111\u00e3 c\u1eadp nh\u1eadt theo N\u0110 254\/2026 v\u00e0 TT 91\/2026 ch\u01b0a<\/td>\n<\/tr>\n
T\u1ea3i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1ec1 l\u01b0u t\u1ea1i doanh nghi\u1ec7p<\/td>\nT\u1ec7p XML, kh\u00f4ng ch\u1ec9 PDF<\/td>\n<\/tr>\n
R\u00e0 so\u00e1t vi\u1ec7c mua h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh<\/td>\nX\u00e1c \u0111\u1ecbnh h\u1ed9 n\u00e0o thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
R\u00e0 so\u00e1t vi\u1ec7c \u00e1p thu\u1ebf su\u1ea5t 8%<\/td>\n\u0110\u1ed1i chi\u1ebfu danh m\u1ee5c theo N\u0110 174\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c th\u1ee9 ba l\u00e0 vi\u1ec7c c\u00f3 r\u1ee7i ro cao nh\u1ea5t v\u00e0 hay b\u1ecb b\u1ecf qua nh\u1ea5t<\/strong>, v\u00ec n\u00f3 li\u00ean quan t\u1edbi th\u00f3i quen \u0111\u00e3 h\u00ecnh th\u00e0nh nhi\u1ec1u n\u0103m.<\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

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