{"id":8678,"date":"2026-05-17T21:38:58","date_gmt":"2026-05-17T14:38:58","guid":{"rendered":"https:\/\/arito.vn\/?p=8678"},"modified":"2026-05-31T21:29:56","modified_gmt":"2026-05-31T14:29:56","slug":"bao-cao-tinh-hinh-su-dung-hoa-don-va-nhung-quy-dinh-quan-trong","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-tinh-hinh-su-dung-hoa-don-va-nhung-quy-dinh-quan-trong\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n: \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1eabu BC26 v\u00e0 c\u00e1ch l\u1eadp m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<div id=\"toc-content\" class=\"info-news-detail\">\n<p class=\"p1\">T\u1eeb khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p <b>kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p<\/b> b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean ngh\u0129a v\u1ee5 n\u00e0y v\u1eabn c\u00f2n v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft l\u00e0m r\u00f5 ai ph\u1ea3i n\u1ed9p, ai \u0111\u01b0\u1ee3c mi\u1ec5n, m\u1eabu BC26 m\u1edbi nh\u1ea5t, th\u1eddi h\u1ea1n, c\u00e1ch l\u1eadp t\u1eebng c\u1ed9t v\u00e0 m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p.<\/p>\n<blockquote>\n<p class=\"p2\"><b>Tr\u1ea3 l\u1eddi nhanh:<\/b> Doanh nghi\u1ec7p \u0111\u00e3 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) th\u00ec <b>kh\u00f4ng ph\u1ea3i<\/b> n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, v\u00ec d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c truy\u1ec1n t\u1ef1 \u0111\u1ed9ng v\u1ec1 c\u01a1 quan thu\u1ebf. B\u00e1o c\u00e1o theo m\u1eabu <b>BC26\/H\u0110G<\/b> ch\u1ec9 \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n <b>mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf<\/b>.<\/p>\n<\/blockquote>\n<figure class=\"image\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/bao-cao-tinh-hinh-su-dung-hoa-don-1.jpg\" alt=\"B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\" \/><\/figure>\n<h2 class=\"p3\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, th\u1ed1ng k\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 mua, \u0111\u00e3 s\u1eed d\u1ee5ng, x\u00f3a b\u1ecf, h\u1ee7y, m\u1ea5t v\u00e0 s\u1ed1 t\u1ed3n trong k\u1ef3. M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t vi\u1ec7c ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ph\u00f2ng ch\u1ed1ng gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/p>\n<p class=\"p1\">Theo \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu <b>BC26\/H\u0110G (Ph\u1ee5 l\u1ee5c IA)<\/b> v\u00e0 n\u1ed9p theo qu\u00fd.<\/p>\n<h2 class=\"p3\">Ai ph\u1ea3i n\u1ed9p, ai kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n?<\/h2>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t sau khi \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<h3 class=\"p4\">Tr\u01b0\u1eddng h\u1ee3p KH\u00d4NG ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o<\/h3>\n<p class=\"p1\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78. L\u00fd do: to\u00e0n b\u1ed9 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u00ean kh\u00f4ng c\u1ea7n n\u1ed9p BC26 n\u1eefa. N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang d\u00f9ng <a href=\"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/\"><span class=\"s1\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78<\/span><\/a>, b\u1ea1n thu\u1ed9c nh\u00f3m n\u00e0y.<\/p>\n<h3 class=\"p5\">Tr\u01b0\u1eddng h\u1ee3p PH\u1ea2I n\u1ed9p b\u00e1o c\u00e1o (m\u1eabu BC26\/H\u0110G)<\/h3>\n<ul class=\"ul1\">\n<li class=\"li6\">T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh <b>mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in<\/b> (h\u00f3a \u0111\u01a1n gi\u1ea5y b\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9).<\/li>\n<li class=\"li1\">Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 v\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y do c\u01a1 quan thu\u1ebf c\u1ea5p trong th\u1eddi gian s\u1ef1 c\u1ed1.<\/li>\n<\/ul>\n<p class=\"p1\">L\u01b0u \u00fd: n\u1ebfu trong k\u1ef3 <b>kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00e0o<\/b>, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p v\u1eabn ph\u1ea3i n\u1ed9p BC26 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng 0, v\u00e0 kh\u00f4ng ph\u1ea3i g\u1eedi b\u1ea3ng k\u00ea chi ti\u1ebft.<\/p>\n<h3 class=\"p5\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1eabn ph\u1ea3i b\u00e1o c\u00e1o<\/h3>\n<ul class=\"ul1\">\n<li class=\"li6\">Business <b>chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu<\/b>: n\u1ed9p b\u00e1o c\u00e1o c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li class=\"li7\">Business <b>chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/b> sang \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf kh\u00e1c: n\u1ed9p b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i.<\/li>\n<\/ul>\n<h2 class=\"p3\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/h2>\n<p class=\"p1\">B\u00e1o c\u00e1o n\u1ed9p theo qu\u00fd, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">K\u1ef3 b\u00e1o c\u00e1o<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Th\u1eddi gian<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">H\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Qu\u00fd 1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">30\/4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Qu\u00fd 2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 6<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">31\/7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Qu\u00fd 3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">Th\u00e1ng 7 \u0111\u1ebfn th\u00e1ng 9<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\">31\/10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">Qu\u00fd 4<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">Th\u00e1ng 10 \u0111\u1ebfn th\u00e1ng 12<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">31\/1 n\u0103m sau<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p3\">M\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123 (BC26\/H\u0110G)<\/h2>\n<p class=\"p1\">M\u1eabu BC26\/H\u0110G ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c IA Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP g\u1ed3m 2 ph\u1ea7n:<\/p>\n<ul class=\"ul1\">\n<li class=\"li6\"><b>Th\u00f4ng tin chung:<\/b> t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c\/h\u1ed9\/c\u00e1 nh\u00e2n; k\u1ef3 b\u00e1o c\u00e1o; c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/li>\n<li class=\"li7\"><b>B\u1ea3ng t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/b> chi ti\u1ebft theo t\u1eebng lo\u1ea1i, k\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c c\u1ed9t: t\u1ed3n \u0111\u1ea7u k\u1ef3, mua\/ph\u00e1t h\u00e0nh trong k\u1ef3, s\u1eed d\u1ee5ng, x\u00f3a b\u1ecf, h\u1ee7y, m\u1ea5t\/ch\u00e1y\/h\u1ecfng, t\u1ed3n cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<h2 class=\"p4\">T\u1ea3i m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (BC26) Excel<\/h2>\n<p class=\"p1\">T\u1ea3i file Excel m\u1eabu BC26 \u0111\u00e3 c\u00e0i s\u1eb5n c\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 t\u1ed3n cu\u1ed1i k\u1ef3 t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/Mau-BC26-bao-cao-tinh-hinh-su-dung-hoa-don.xlsx\"><span class=\"s1\"><b>T\u1ea3i m\u1eabu BC26 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><\/span><\/a>.<\/p>\n<p class=\"p2\">Khi xu\u1ea5t b\u1ea3n: upload file l\u00ean Th\u01b0 vi\u1ec7n Media c\u1ee7a arito.vn r\u1ed3i thay \u0111\u01b0\u1eddng d\u1eabn b\u1eb1ng URL th\u1eadt tr\u00ean arito.vn.<\/p>\n<h2 class=\"p3\">C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (t\u1eebng c\u1ed9t)<\/h2>\n<p class=\"p1\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a b\u1ea3ng BC26 l\u00e0 ph\u01b0\u01a1ng tr\u00ecnh c\u00e2n \u0111\u1ed1i s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n:<\/p>\n<blockquote>\n<p class=\"p8\"><b>T\u1ed3n cu\u1ed1i k\u1ef3 = T\u1ed3n \u0111\u1ea7u k\u1ef3 + Mua trong k\u1ef3 \u2212 S\u1eed d\u1ee5ng \u2212 X\u00f3a b\u1ecf \u2212 H\u1ee7y \u2212 M\u1ea5t\/ch\u00e1y\/h\u1ecfng<\/b><b><\/b><\/p>\n<\/blockquote>\n<h3 class=\"p1\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1eebng c\u1ed9t:<\/h3>\n<ol class=\"ol1\">\n<li class=\"li6\"><b>T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/b> ghi theo th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li class=\"li6\"><b>S\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3:<\/b> s\u1ed1 l\u01b0\u1ee3ng v\u00e0 kho\u1ea3ng s\u1ed1 (t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026) c\u00f2n t\u1ed3n t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang.<\/li>\n<li class=\"li6\"><b>S\u1ed1 mua\/ph\u00e1t h\u00e0nh trong k\u1ef3:<\/b> s\u1ed1 h\u00f3a \u0111\u01a1n mua th\u00eam c\u1ee7a c\u01a1 quan thu\u1ebf trong k\u1ef3.<\/li>\n<li class=\"li6\"><b>T\u1ed5ng s\u1ed1 s\u1eed d\u1ee5ng, x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y:<\/b> t\u00e1ch r\u00f5 s\u1ed1 \u0111\u00e3 xu\u1ea5t b\u00e1n (s\u1eed d\u1ee5ng), s\u1ed1 x\u00f3a b\u1ecf, s\u1ed1 h\u1ee7y v\u00e0 s\u1ed1 m\u1ea5t\/ch\u00e1y\/h\u1ecfng, k\u00e8m s\u1ed1 seri c\u1ee5 th\u1ec3.<\/li>\n<li class=\"li7\"><b>S\u1ed1 t\u1ed3n cu\u1ed1i k\u1ef3:<\/b> t\u00ednh theo ph\u01b0\u01a1ng tr\u00ecnh c\u00e2n \u0111\u1ed1i \u1edf tr\u00ean; s\u1ed1 n\u00e0y ch\u00ednh l\u00e0 t\u1ed3n \u0111\u1ea7u k\u1ef3 c\u1ee7a b\u00e1o c\u00e1o qu\u00fd sau.<\/li>\n<\/ol>\n<h3 class=\"p9\">C\u00e1ch n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qua m\u1ea1ng<\/h3>\n<p>1. \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed (Thuedientu.gdt.gov.vn) ho\u1eb7c d\u00f9ng ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 k\u1ebft xu\u1ea5t t\u1edd khai BC26 d\u1ea1ng XML.<\/p>\n<p>2. Ch\u1ecdn t\u1edd khai \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (BC26\/AC)\u201d, ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o theo qu\u00fd.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1921-1.jpg\" alt=\"\" \/><\/p>\n<p>3. Nh\u1eadp s\u1ed1 li\u1ec7u ho\u1eb7c t\u1ea3i t\u1edd khai XML \u0111\u00e3 k\u1ebft xu\u1ea5t t\u1eeb HTKK l\u00ean.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1925.jpg\" alt=\"\" \/><\/p>\n<p>4. K\u00fd s\u1ed1 b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 g\u1eedi. L\u01b0u l\u1ea1i Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1926.jpg\" alt=\"\" \/><\/strong><\/p>\n<h2 class=\"p3\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, n\u1ed9p sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/h2>\n<p class=\"p1\">Theo \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00e0nh vi n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">H\u00e0nh vi<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">M\u1ee9c ph\u1ea1t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\">Ch\u1eadm 1 \u0111\u1ebfn 5 ng\u00e0y, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\">C\u1ea3nh c\u00e1o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">Ch\u1eadm 1 \u0111\u1ebfn 10 ng\u00e0y<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">1.000.000 \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">Ch\u1eadm 11 \u0111\u1ebfn 20 ng\u00e0y<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">2.000.000 \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">Ch\u1eadm 21 \u0111\u1ebfn 90 ng\u00e0y<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\">Ch\u1eadm t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean ho\u1eb7c kh\u00f4ng n\u1ed9p<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\">5.000.000 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c; c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f9ng h\u00e0nh vi th\u00ec m\u1ee9c ph\u1ea1t b\u1eb1ng 1\/2.<\/p>\n<h2 class=\"p3\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n<p class=\"p1\">Khi doanh nghi\u1ec7p ng\u1eebng d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 mua\/\u0111\u1eb7t in \u0111\u1ec3 chuy\u1ec3n h\u1eb3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ea7n:<\/p>\n<ul class=\"ul1\">\n<li class=\"li6\">L\u1eadp th\u00f4ng b\u00e1o h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng c\u00f2n t\u1ed3n.<\/li>\n<li class=\"li1\">N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho k\u1ef3 cu\u1ed1i c\u00f9ng, th\u1ec3 hi\u1ec7n s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y v\u00e0 t\u1ed3n cu\u1ed1i k\u1ef3 b\u1eb1ng 0.<\/li>\n<\/ul>\n<p class=\"p10\"><span class=\"s2\">Tham kh\u1ea3o th\u00eam <a href=\"https:\/\/arito.vn\/en\/huong-dan-chuyen-doi-hoa-don-dien-tu-theo-chuan\/\"><span class=\"s1\">h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo chu\u1ea9n Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123<\/span><\/a>, <a href=\"https:\/\/arito.vn\/en\/huong-dan-dang-ky-hoa-don-dien-tu-chuan-theo-nghi-dinh-123\/\"><span class=\"s1\">h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/mau-bien-ban-huy-hoa-don-theo-chuan-thong-tu-78-moi-nhat\/\"><span class=\"s1\">m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78<\/span><\/a>.<\/span><\/p>\n<h2 class=\"p3\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p1\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n th\u1ee7 c\u00f4ng d\u1ec5 sai l\u1ec7ch s\u1ed1 t\u1ed3n v\u00e0 tr\u1ec5 h\u1ea1n b\u00e1o c\u00e1o. Gi\u1ea3i ph\u00e1p <a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\"><span class=\"s1\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o Safeinvoice<\/span><\/a> gi\u00fap:<\/p>\n<ul class=\"ul1\">\n<li class=\"li6\">Ph\u00e1t h\u00e0nh, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78, t\u1ef1 \u0111\u1ed9ng truy\u1ec1n d\u1eef li\u1ec7u v\u1ec1 c\u01a1 quan thu\u1ebf.<\/li>\n<li class=\"li6\">Theo d\u00f5i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1eddi gian th\u1ef1c, \u0111\u1ed1i chi\u1ebfu t\u1ed3n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 t\u1ef1 \u0111\u1ed9ng.<\/li>\n<li class=\"li7\">T\u00edch h\u1ee3p v\u1edbi <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n Arito<\/span><\/a> and <a href=\"https:\/\/safebooks.vn\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Safebooks<\/span><\/a> \u0111\u1ec3 kh\u00e9p k\u00edn quy tr\u00ecnh t\u1eeb b\u00e1n h\u00e0ng \u0111\u1ebfn k\u00ea khai thu\u1ebf.<\/li>\n<\/ul>\n<h2 class=\"p3\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p1\"><b>D\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. Doanh nghi\u1ec7p d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78 \u0111\u00e3 truy\u1ec1n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1ec1 c\u01a1 quan thu\u1ebf n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p BC26.<\/p>\n<h3 class=\"p1\"><b>Ai v\u1eabn ph\u1ea3i n\u1ed9p BC26?<\/b><\/h3>\n<p class=\"p1\">T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf, ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y do c\u01a1 quan thu\u1ebf c\u1ea5p trong th\u1eddi gian h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 g\u1eb7p s\u1ef1 c\u1ed1.<\/p>\n<h3 class=\"p1\"><b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ed9p theo th\u00e1ng hay qu\u00fd?<\/b><\/h3>\n<p class=\"p1\">N\u1ed9p theo qu\u00fd, ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo.<\/p>\n<h3 class=\"p1\"><b>Trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i n\u1ed9p kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">C\u00f3. \u0110\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p v\u1eabn ph\u1ea3i n\u1ed9p BC26 v\u1edbi s\u1ed1 s\u1eed d\u1ee5ng b\u1eb1ng 0 v\u00e0 kh\u00f4ng c\u1ea7n g\u1eedi b\u1ea3ng k\u00ea chi ti\u1ebft.<\/p>\n<h3 class=\"p1\"><b>Ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p class=\"p1\">T\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng t\u00f9y s\u1ed1 ng\u00e0y ch\u1eadm, theo \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean ngh\u0129a v\u1ee5 n\u00e0y v\u1eabn c\u00f2n v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft l\u00e0m r\u00f5 ai ph\u1ea3i n\u1ed9p, ai \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":9685,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[],"class_list":["post-8678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8678","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=8678"}],"version-history":[{"count":9,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8678\/revisions"}],"predecessor-version":[{"id":16866,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8678\/revisions\/16866"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9685"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}