{"id":8660,"date":"2026-08-17T21:33:21","date_gmt":"2026-08-17T14:33:21","guid":{"rendered":"https:\/\/arito.vn\/?p=8660"},"modified":"2026-09-30T13:56:11","modified_gmt":"2026-09-30T06:56:11","slug":"quy-dinh-xuat-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-dinh-xuat-hoa-don-dien-tu\/","title":{"rendered":"Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 2026: nguy\u00ean t\u1eafc, th\u1eddi \u0111i\u1ec3m v\u00e0 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n"},"content":{"rendered":"
\n

T\u1eeb 01\/7\/2026 to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 thay \u0111\u1ed5i. N\u1ebfu quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u1eabn vi\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Th\u00f4ng t\u01b0 78 th\u00ec c\u1ea7n r\u00e0 l\u1ea1i tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n ti\u1ebfp.<\/p>\n

B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh: nguy\u00ean t\u1eafc, th\u1eddi \u0111i\u1ec3m l\u1eadp, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi xu\u1ea5t sai.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/h2>\n\n\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
Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/strong><\/td>\nLu\u1eadt g\u1ed1c<\/td>\n<\/td>\n<\/td>\n<\/tr>\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. 5 ch\u01b0\u01a1ng, 45 \u0111i\u1ec1u<\/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 th\u1ef1c hi\u1ec7n<\/td>\n01\/7\/2026<\/strong><\/td>\nTh\u00f4ng t\u01b0 32\/2025<\/td>\n<\/tr>\n
Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15<\/strong> + Ngh\u1ecb \u0111\u1ecbnh 181\/2025<\/strong><\/td>\n\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/td>\n01\/7\/2025<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c v\u0103n b\u1ea3n kh\u00f4ng c\u00f2n vi\u1ec7n d\u1eabn \u0111\u01b0\u1ee3c:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 51\/2010, Ngh\u1ecb \u0111\u1ecbnh 04\/2014, Th\u00f4ng t\u01b0 39\/2014, Th\u00f4ng t\u01b0 26\/2015, Th\u00f4ng t\u01b0 37\/2017, Ngh\u1ecb \u0111\u1ecbnh 119\/2018, Th\u00f4ng t\u01b0 68\/2019, Ngh\u1ecb \u0111\u1ecbnh 123\/2020, Th\u00f4ng t\u01b0 78\/2021, Th\u00f4ng t\u01b0 32\/2025.<\/p>\n

Xem th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec<\/a> and quy \u0111\u1ecbnh \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>.<\/p>\n

\"\"<\/p>\n

B\u1ed1n nguy\u00ean t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n\n\n\n\n\n
Nguy\u00ean t\u1eafc<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
1. B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/td>\nKh\u00f4ng ph\u1ee5 thu\u1ed9c gi\u00e1 tr\u1ecb giao d\u1ecbch, kh\u00f4ng c\u00f3 ng\u01b0\u1ee1ng mi\u1ec5n. K\u1ec3 c\u1ea3 khi kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
2. L\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\nTheo th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5, kh\u00f4ng theo th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n<\/td>\n<\/tr>\n
3. L\u1eadp \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c<\/strong><\/td>\nTheo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/td>\n<\/tr>\n
4. \u0110\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng x\u00f3a \u0111\u01b0\u1ee3c<\/strong><\/td>\nCh\u1ec9 x\u1eed l\u00fd b\u1eb1ng th\u00f4ng b\u00e1o sai s\u00f3t, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc 2 l\u00e0 nguy\u00ean t\u1eafc b\u1ecb vi ph\u1ea1m nhi\u1ec1u nh\u1ea5t.<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n thay v\u00ec khi giao h\u00e0ng v\u1eeba b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n v\u1eeba l\u00e0m doanh thu ghi sai k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
Lo\u1ea1i giao d\u1ecbch<\/td>\nTh\u1eddi \u0111i\u1ec3m l\u1eadp<\/td>\n<\/tr>\n<\/thead>\n
B\u00e1n h\u00e0ng h\u00f3a<\/td>\nKhi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<\/strong> h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u1ee5 thu\u1ed9c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a<\/td>\n<\/tr>\n
Cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\nKhi ho\u00e0n th\u00e0nh<\/strong> vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n
D\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc<\/td>\nTh\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, tr\u1eeb ti\u1ec1n \u0111\u1eb7t c\u1ecdc d\u1ecbch v\u1ee5<\/strong> theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/td>\n<\/tr>\n
D\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ed1i so\u00e1t<\/td>\nTheo th\u1eddi h\u1ea1n \u0111\u1ed1i so\u00e1t quy \u0111\u1ecbnh. Ngh\u1ecb \u0111\u1ecbnh 254\/2026 m\u1edf r\u1ed9ng danh m\u1ee5c<\/strong> ng\u00e0nh \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t<\/td>\n<\/tr>\n
H\u00e0ng xu\u1ea5t kh\u1ea9u<\/td>\nTheo quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/td>\n<\/tr>\n
X\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp<\/td>\nTheo th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u1ec1 th\u1eddi \u0111i\u1ec3m<\/h3>\n

Ti\u1ec1n \u0111\u1eb7t c\u1ecdc d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay.<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e2y l\u00e0 \u0111i\u1ec3m g\u00e2y tranh c\u00e3i nhi\u1ec1u v\u00e0 m\u1ed7i n\u01a1i x\u1eed l\u00fd m\u1ed9t c\u00e1ch.<\/p>\n

Danh m\u1ee5c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t 7 ng\u00e0y \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng<\/strong>, b\u1ed5 sung: 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.<\/p>\n

Ngo\u00e0i ra c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng cu\u1ed1i ng\u00e0y<\/strong>, kh\u00f4ng ph\u1ea3i l\u1eadp t\u1eebng l\u1ea7n.<\/p>\n

\"\"<\/p>\n

T\u00e1m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/h2>\n

Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>. \u0110\u00e2y l\u00e0 ph\u1ea7n tra c\u1ee9u nhi\u1ec1u nh\u1ea5t v\u00e0 b\u1ea3n c\u0169 kh\u00f4ng c\u00f3.<\/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 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
2<\/td>\nH\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t<\/strong> d\u00f9ng ph\u1ee5c v\u1ee5 ch\u00ednh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb<\/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<\/strong> kh\u00f4ng thu ti\u1ec1n<\/td>\n<\/tr>\n
5<\/td>\nC\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>: b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n 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> l\u1eadp b\u1ea3ng k\u00ea thu mua<\/td>\n<\/tr>\n
7<\/td>\nM\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong> c\u1ee7a h\u1ed9 kinh doanh<\/td>\n<\/tr>\n
8<\/td>\nG\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026 \u0111\u00e3 m\u1edf r\u1ed9ng<\/strong> danh s\u00e1ch n\u00e0y so v\u1edbi quy \u0111\u1ecbnh c\u0169, n\u00ean doanh nghi\u1ec7p c\u1ea7n r\u00e0 l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang xu\u1ea5t h\u00f3a \u0111\u01a1n xem c\u00f3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng c\u00f2n c\u1ea7n thi\u1ebft.<\/p>\n

\"\"<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n hay nh\u1ea7m nh\u1ea5t, v\u00ec nhi\u1ec1u ng\u01b0\u1eddi t\u01b0\u1edfng kh\u00f4ng thu ti\u1ec1n th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t.<\/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<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
H\u00e0ng bi\u1ebfu, t\u1eb7ng, cho<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
H\u00e0ng m\u1eabu<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng<\/strong> ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Xu\u1ea5t cho chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n
Kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/strong><\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ranh gi\u1edbi c\u1ea7n n\u1eafm:<\/strong> tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 2 trong danh s\u00e1ch mi\u1ec5n l\u00e0 h\u00e0ng \u0111i v\u00e0o<\/strong> qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Khi h\u00e0ng \u0111i ra kh\u1ecfi<\/strong> qu\u00e1 tr\u00ecnh \u0111\u00f3, d\u00f9 kh\u00f4ng thu ti\u1ec1n, th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

V\u1edbi chi nh\u00e1nh c\u0169ng v\u1eady: chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c thu\u1ed9c di\u1ec7n \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ri\u00eang n\u00ean ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n

Chi ti\u1ebft xem b\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a>.<\/p>\n

V\u1ec1 kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/h3>\n

Ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ea7y \u0111\u1ee7. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00f9y theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/p>\n

Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00ec kh\u00e1ch kh\u00f4ng l\u1ea5y l\u00e0 h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng, thu\u1ed9c di\u1ec7n b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n

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

Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m n\u1ed9i dung<\/td>\nChi ti\u1ebft<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ecbnh danh 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 (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 c\u1ee7a ng\u01b0\u1eddi b\u00e1n; ch\u1eef k\u00fd s\u1ed1 c\u1ee7a 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 c\u1ee7a c\u01a1 quan thu\u1ebf<\/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

Xu\u1ea5t h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng<\/h2>\n

V\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n nhi\u1ec1u k\u1ef3 ho\u1eb7c giao h\u00e0ng nhi\u1ec1u l\u1ea7n:<\/p>\n\n\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng<\/td>\nC\u00e1ch x\u1eed l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
Giao h\u00e0ng nhi\u1ec1u l\u1ea7n theo h\u1ee3p \u0111\u1ed3ng<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n giao<\/strong>, theo kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c giao<\/td>\n<\/tr>\n
D\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n theo kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn<\/strong><\/td>\n<\/tr>\n
H\u1ee3p \u0111\u1ed3ng c\u00f3 t\u1ea1m \u1ee9ng<\/td>\nTi\u1ec1n t\u1ea1m \u1ee9ng ch\u01b0a ph\u1ea3i doanh thu. V\u1edbi d\u1ecbch v\u1ee5, l\u01b0u \u00fd quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/td>\n<\/tr>\n
H\u1ee3p \u0111\u1ed3ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng x\u00f3a h\u00f3a \u0111\u01a1n c\u0169<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n nh\u1edb:<\/strong> h\u00f3a \u0111\u01a1n g\u1eafn v\u1edbi th\u1ef1c t\u1ebf giao nh\u1eadn<\/strong>, kh\u00f4ng g\u1eafn v\u1edbi ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng. Hai th\u1ee9 n\u00e0y th\u01b0\u1eddng kh\u00f4ng tr\u00f9ng nhau.<\/p>\n

\"\"<\/p>\n

Ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng b\u00ean mua<\/h2>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi, ng\u01b0\u1eddi b\u00e1n c\u0169ng c\u1ea7n bi\u1ebft \u0111\u1ec3 t\u01b0 v\u1ea5n kh\u00e1ch.<\/p>\n

T\u1eeb 01\/7\/2025<\/strong>, h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Ng\u01b0\u1ee1ng c\u0169 l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng c\u1ee7a b\u00ean mua<\/td>\nX\u1eed l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u00e3 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/td>\nKh\u1ea5u tr\u1eeb b\u00ecnh th\u01b0\u1eddng<\/td>\n<\/tr>\n
Ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng<\/strong><\/td>\nV\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<\/tr>\n
\u0110\u00e3 \u0111\u1ebfn h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb<\/td>\nPh\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong> thu\u1ebf \u0111\u1ea7u v\u00e0o<\/td>\n<\/tr>\n
Sau \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/td>\n\u0110\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed1c x\u00e9t l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng<\/strong>, kh\u00f4ng ph\u1ea3i ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

Xem th\u00eam h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec<\/a>.<\/p>\n

X\u1eed l\u00fd khi xu\u1ea5t sai<\/h2>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf kh\u00f4ng x\u00f3a \u0111\u01b0\u1ee3c. Ba lu\u1ed3ng x\u1eed l\u00fd kh\u00e1c nhau:<\/p>\n\n\n\n\n\n\n\n
Lo\u1ea1i sai s\u00f3t<\/td>\nC\u00e1ch x\u1eed l\u00fd<\/td>\n<\/tr>\n<\/thead>\n
Sai th\u00f4ng tin kh\u00f4ng \u1ea3nh h\u01b0\u1edfng<\/strong> s\u1ed1 ti\u1ec1n v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, v\u00ed d\u1ee5 sai \u0111\u1ecba ch\u1ec9, sai s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef<\/td>\nTh\u00f4ng b\u00e1o sai s\u00f3t, kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi<\/strong><\/td>\n<\/tr>\n
Sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> or h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/td>\n<\/tr>\n
Sai m\u00e3 s\u1ed1 thu\u1ebf<\/strong> c\u1ee7a ng\u01b0\u1eddi mua<\/td>\nX\u1eed l\u00fd theo h\u01b0\u1edbng l\u1eadp l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u1ecdn sai lu\u1ed3ng l\u00e0 ph\u1ea3i l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u<\/strong>, n\u00ean vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay ti\u1ebft ki\u1ec7m nhi\u1ec1u th\u1eddi gian.<\/p>\n

V\u1ec1 m\u1eabu th\u00f4ng b\u00e1o sai s\u00f3t v\u00e0 th\u1eddi h\u1ea1n g\u1eedi, xem b\u00e0i th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T<\/a>. V\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n, xem h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>.<\/p>\n

H\u1ed9 kinh doanh<\/h2>\n

Nh\u00f3m ch\u1ecbu thay \u0111\u1ed5i l\u1edbn nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
Thu\u1ebf kho\u00e1n<\/td>\nB\u1ecf t\u1eeb 01\/01\/2026<\/strong><\/td>\n<\/tr>\n
Doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/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
Doanh thu n\u0103m d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng<\/strong><\/td>\nKh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Xem h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh<\/a> and h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a>.<\/p>\n

\"\"<\/p>\n

M\u1ee9c x\u1eed ph\u1ea1t<\/h2>\n

C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
Nh\u00f3m h\u00e0nh vi<\/td>\nM\u1ee9c ph\u1ea1t<\/td>\n<\/tr>\n<\/thead>\n
L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n
L\u1eadp h\u00f3a \u0111\u01a1n sai n\u1ed9i dung b\u1eaft bu\u1ed9c<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n
S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1eddi duy\u1ec7t b\u00e0i c\u1ea7n \u0111i\u1ec1n:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 125\/2020 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda ba l\u1ea7n, b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021<\/strong>, Ngh\u1ecb \u0111\u1ecbnh 310\/2025<\/strong> and Ngh\u1ecb \u0111\u1ecbnh 291\/2026<\/strong>. T\u00f4i \u0111\u1ec3 tr\u1ed1ng thay v\u00ec ch\u00e9p s\u1ed1 c\u0169.<\/p>\n

H\u1eadu qu\u1ea3 n\u1eb7ng h\u01a1n ti\u1ec1n ph\u1ea1t th\u01b0\u1eddng l\u00e0 b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 kh\u1ea5u tr\u1eeb, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p. V\u1ec1 h\u00e0nh vi mua b\u00e1n h\u00f3a \u0111\u01a1n, xem m\u1ee9c ph\u1ea1t cho h\u00e0nh vi mua b\u00e1n h\u00f3a \u0111\u01a1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/a>.<\/p>\n

B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
L\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n thay v\u00ec khi giao h\u00e0ng<\/td>\nB\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n, doanh thu sai k\u1ef3<\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00ec kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y<\/td>\nH\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n
Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng<\/td>\nThi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n
V\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n cho tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n theo \u0110i\u1ec1u 7<\/td>\nT\u1ed1n c\u00f4ng, c\u00f3 th\u1ec3 sai s\u1ed1 li\u1ec7u<\/td>\n<\/tr>\n
Ch\u1ecdn sai lu\u1ed3ng x\u1eed l\u00fd sai s\u00f3t<\/td>\nPh\u1ea3i l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u<\/td>\n<\/tr>\n
Quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u00f2n d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/td>\n\u00c1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n
Xu\u1ea5t h\u00f3a \u0111\u01a1n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/td>\nKh\u00f4ng c\u1ea7n thi\u1ebft, thu\u1ed9c di\u1ec7n \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Ba thay \u0111\u1ed5i c\u1ee7a n\u0103m 2026 \u0111\u1ec1u n\u1eb1m \u1edf ph\u1ea7n c\u1ea5u h\u00ecnh h\u1ec7 th\u1ed1ng, kh\u00f4ng ph\u1ea3i ph\u1ea7n thao t\u00e1c c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n

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