{"id":8652,"date":"2023-10-17T21:32:07","date_gmt":"2023-10-17T14:32:07","guid":{"rendered":"https:\/\/arito.vn\/?p=8652"},"modified":"2024-09-01T13:44:28","modified_gmt":"2024-09-01T06:44:28","slug":"quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp-2","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp-2\/","title":{"rendered":"Quy \u0110\u1ecbnh \u0110\u1ecbnh D\u1ea1ng H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP"},"content":{"rendered":"<div id=\"toc-content\" class=\"info-news-detail\">\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/arito.vn\/en\/\">Arito Solutions<\/a> xin chia s\u1ebb \u0111\u1ebfn qu\u00fd b\u1ea1n \u0111\u1ecdc nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 <strong>\u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3<\/strong> c\u1ee7a c\u01a1 quan thu\u1ebf theo\u00a0<strong>th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp-2\/\">\u0111\u1ecbnh d\u1ea1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong>.<\/p>\n<h2 id=\"hoa-don-dien-tu-co-ma-cua-co-quan-thue-la-gi\"><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>Theo\u00a0<u>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/u> quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 b\u1edfi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u1eedi \u0111i cho ng\u01b0\u1eddi mua.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/imfUiQs5NBRQp33cYoSg2q48taUiJtrvjsMjxm3WVfoO5R6KjRM4lQ7G5q9_y-9iiZ__xK2oKcfvUllef6zoKygksPbN9-lGvXQqVb6Q2ZYWW36FIL6hICTmuC2dRiaOqhu3pn6_PPGZfhvOyiZs5ZQ.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 b\u1edfi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u1eedi \u0111i cho ng\u01b0\u1eddi mua. \" \/><\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua m\u00e0 kh\u00f4ng th\u00f4ng qua c\u01a1 quan thu\u1ebf.<\/p>\n<p>Ch\u00ednh v\u00ec v\u1eady, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf hay kh\u00f4ng c\u00f3 m\u00e3 c\u00f3 s\u1ef1 kh\u00e1c nhau.<\/p>\n<h2 id=\"doi-tuong-ap-dung-hoa-don-dien-tu-co-ma-cua-co-quan-thue\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/h2>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1ed3m:<\/p>\n<ol>\n<li>Doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d<strong>\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n kinh doanh<\/strong> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/li>\n<li>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng\u00a0<strong>c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3<\/strong>.<\/li>\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u1ee9 ba<\/strong> \u0111\u00f3 l\u00e0 nh\u1eefng doanh nghi\u1ec7p \u0111ang g\u1eb7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/li>\n<\/ol>\n<p>C\u1ee5 th\u1ec3, theo\u00a0<u>kho\u1ea3n 2, \u0110i\u1ec1u 5 <a href=\"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/u>, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb l\u00fac c\u01a1 quan thu\u1ebf \u0111\u01b0a ra th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i v\u00e0 tu\u00e2n th\u1ee7 theo nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/CzTO98jCTe0O-qYcQs0QmRGBm1Mr8v_mjejb7GzJFh_VAj-B8RGUSmwsBzb2aJiyk4KTFSETqqbFJUNP6V9u30nr7qxFuM8lQByY_XfhlSi3paKoYfZbxWJpXLdPyjBQe6xKcxoeeasYB7-3_r1wbJg.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf Doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n kinh doanh\" \/><\/p>\n<p>Ngo\u00e0i doanh nghi\u1ec7p, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f2n c\u00f3 h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh nh\u01b0:<\/p>\n<ol>\n<li>N\u1ebfu n\u1ed9p thu\u1ebf theo h\u00ecnh th\u1ee9c k\u00ea khai, h\u1ed9 &#8211; c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Khi \u0111\u00f3, h\u1ed9 &#8211; c\u00e1 nh\u00e2n kinh doanh s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed7i l\u1ea7n ph\u00e1t sinh giao d\u1ecbch bu\u00f4n b\u00e1n.<\/li>\n<li>N\u1ebfu c\u00e1c c\u00e1 nh\u00e2n hay h\u1ed9 kinh doanh \u0111\u1ebfn khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p m\u00e3.<\/li>\n<\/ol>\n<h2 id=\"doi-tuong-su-dung-hoa-don-dien-tu-khong-co-ma-cua-co-quan-thue\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/h2>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u01b0\u1eddng l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed v\u00e0 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c:<\/p>\n<ul>\n<li>\u0110i\u1ec7n l\u1ef1c;<\/li>\n<li>X\u0103ng d\u1ea7u;<\/li>\n<li>B\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng;<\/li>\n<li>B\u1ea3o hi\u1ec3m;<\/li>\n<li>T\u00e0i ch\u00ednh t\u00edn d\u1ee5ng;<\/li>\n<li>Y t\u1ebf;<\/li>\n<li>N\u01b0\u1edbc s\u1ea1ch<\/li>\n<li>Kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/li>\n<li>Th\u01b0\u01a1ng m\u1ea1i;<\/li>\n<li>Kinh doanh si\u00eau th\u1ecb;<\/li>\n<li>V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng;<\/li>\n<li>\u0110\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng b\u1ed9;<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/YOT5QvA0OAYpW5d_kS7a-1isWQNS0280hJn-cFQIp170HGjE7PzTeiNQMslKfyTnQw8wFycs2ZaP3EMcFrB9bA_XdnxLiRqsxDeKAjBccZrnqlh4Nu-PYtwyT4ruv3BcV4F7mSGtCzXH4maQE0RcWpQ.jpg\" alt=\"C\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf l\u00e0 1 trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\" \/><\/p>\n<p>C\u00e1c t\u1ed5 ch\u1ee9c tr\u00ean ph\u1ea3i \u0111\u1ea1t nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau th\u00ec m\u1edbi tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/p>\n<ul>\n<li>X\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u00e1p \u1ee9ng vi\u1ec7c l\u1eadp, l\u01b0u tr\u1eef d\u1eef li\u1ec7u, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh kho\u1ea3n 2 \u0111i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Sau khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p hay c\u00e1c nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3.<\/p>\n<h2 id=\"thoi-diem-bat-buoc-phai-ap-dung-hoa-don-dien-tu-co-ma-cua-co-quan-thue\u00a0\"><strong>Th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u00a0<\/strong><\/h2>\n<p>Theo quy \u0111\u1ecbnh trong Kho\u1ea3n 1, \u0110i\u1ec1u 59 c\u1ee7a <strong><a href=\"https:\/\/arito.vn\/en\/quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/a><\/strong>, h\u00f3a \u0111\u01a1n gi\u1ea5y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2022.<\/p>\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 t\u1eeb ng\u00e0y 01\/07\/2022.<\/p>\n<h2 id=\"truong-hop-nao-su-dung-hoa-don-dien-tu-co-ma-cua-co-quan-thue-ma-khong-phai-tra-phi-dich-vu\"><strong>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5?<\/strong><\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/q6gv1SJnFGImku6Jwaq6qRX5U5XhOUvfGAoWrtkTHDoUuywwoltdpTmfMz8MSH2RGopSOisHmkAhe2B1zmo2vGw5pesFdt3SsAQFAwk1ZNeJPGzg0gd6hMMj3dFKSvzX23eumie7-xKJVnwqkDqIpqg.jpg\" alt=\"Theo kho\u1ea3n 1, \u0110i\u1ec1u 14 trong Ngh\u1ecb \u0111\u1ecbnh 123\/2022\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3, c\u00e1 nh\u00e2n hay h\u1ed9 kinh do\u1ea1n tr\u00ean c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf - x\u00e3 h\u1ed9i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n. \" \/><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb l\u00fac b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m:<\/p>\n<ul>\n<li>Theo kho\u1ea3n 1, \u0110i\u1ec1u 14 trong Ngh\u1ecb \u0111\u1ecbnh 123\/2022\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3, c\u00e1 nh\u00e2n hay h\u1ed9 kinh doanh tr\u00ean c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n.<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng g\u1eedi cho B\u1ed9 T\u00e0i Ch\u00ednh (tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng t\u00ednh c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng nghi\u1ec7p, \u0111\u1eb7c khu kinh t\u1ebf).<\/li>\n<li>T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u1ee7y th\u00e1c b\u1edfi T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u0169ng n\u1eb1m trong danh s\u00e1ch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng tr\u1ea3 ph\u00ed.<\/li>\n<\/ul>\n<h2 id=\"ket-luan\u00a0\"><strong>K\u1ebft lu\u1eadn\u00a0<\/strong><\/h2>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh n\u00e0o c\u0169ng n\u00ean n\u1eafm r\u00f5.<\/p>\n<p><strong>Tham kh\u1ea3o:\u00a0<\/strong><br \/>\n1.<u>https:\/\/luatvietnam.vn\/thue-phi-le-phi\/hoa-don-dien-tu-co-ma-la-gi-565-90691-article.html<\/u><\/p>\n<p>2.<u>https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/tu-van-phap-luat\/46196\/hoa-don-dien-tu-co-ma-va-khong-co-ma-cua-co-quan-thue-la-gi<\/u><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Trong b\u00e0i vi\u1ebft n\u00e0y, Arito Solutions xin chia s\u1ebb \u0111\u1ebfn qu\u00fd b\u1ea1n \u0111\u1ecdc nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo\u00a0th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC v\u1ec1 \u0111\u1ecbnh d\u1ea1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":8654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,62,13,224],"tags":[],"class_list":["post-8652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-khac","category-tin-trong-nganh","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8652","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8652"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8652\/revisions"}],"predecessor-version":[{"id":10024,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8652\/revisions\/10024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8654"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}