{"id":10017,"date":"2026-09-23T09:25:50","date_gmt":"2026-09-23T02:25:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10017"},"modified":"2026-09-23T16:45:45","modified_gmt":"2026-09-23T09:45:45","slug":"hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf hay kh\u00f4ng? L\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 shop online trong n\u0103m 2026. V\u1edbi h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn \u0111\u01a1n h\u00e0ng m\u1ed7i ng\u00e0y, vi\u1ec7c \u0111i &#8220;xin ch\u1eef k\u00fd&#8221; t\u1eebng ng\u01b0\u1eddi mua \u0111\u1ec3 s\u1eeda m\u1ed9t h\u00f3a \u0111\u01a1n g\u1ea7n nh\u01b0 b\u1ea5t kh\u1ea3 thi. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-91-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-254-2026-ND-CP-699151.aspx\" target=\"_blank\" rel=\"noopener\">Circular 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 tr\u1ea3 l\u1eddi r\u00f5 c\u00e2u h\u1ecfi n\u00e0y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd, ph\u1ea1m vi \u00e1p d\u1ee5ng, quy tr\u00ecnh x\u1eed l\u00fd v\u00e0 nh\u1eefng sai l\u1ea7m c\u1ea7n tr\u00e1nh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Tom_tat_nhanh_ve_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >T\u00f3m t\u1eaft nhanh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Vi_sao_cau_hoi_nay_tro_nen_cap_thiet_voi_nguoi_ban_online_nam_2026\" >V\u00ec sao c\u00e2u h\u1ecfi n\u00e0y tr\u1edf n\u00ean c\u1ea5p thi\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n online n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Nhom_sai_sot_phai_dieu_chinh_thay_the\" >Nh\u00f3m sai s\u00f3t ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Nguyen_tac_chung_Van_ban_thoa_thuan_va_thong_bao_cho_nguoi_mua\" >Nguy\u00ean t\u1eafc chung: V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ba_truong_hop_nguoi_ban_khong_bat_buoc_lap_van_ban_thoa_thuan\" >Ba tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Hieu_dung_pham_vi_mien_lap_van_ban_thoa_thuan_doi_voi_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >Hi\u1ec3u \u0111\u00fang ph\u1ea1m vi mi\u1ec5n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ban_hang_tren_san_co_bat_buoc_xuat_hoa_don_dien_tu_khong\" >B\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Thoi_diem_lap_hoa_don_theo_Dieu_9_Nghi_dinh_2542026ND-CP\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Quyen_yeu_cau_san_cung_cap_du_lieu_theo_Dieu_17\" >Quy\u1ec1n y\u00eau c\u1ea7u s\u00e0n cung c\u1ea5p d\u1eef li\u1ec7u theo \u0110i\u1ec1u 17<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Luu_y_rieng_cho_ho_kinh_doanh_ca_nhan_kinh_doanh\" >L\u01b0u \u00fd ri\u00eang cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Quy_trinh_5_buoc_xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Vi_du_thuc_te_Xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Tinh_huong_1_Sai_so_tien_do_voucher\" >T\u00ecnh hu\u1ed1ng 1: Sai s\u1ed1 ti\u1ec1n do voucher<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Tinh_huong_2_Sai_ma_so_thue_cua_nguoi_mua_doanh_nghiep\" >T\u00ecnh hu\u1ed1ng 2: Sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Tinh_huong_3_Cung_nguoi_mua_nhung_giao_dich_ngoai_san\" >T\u00ecnh hu\u1ed1ng 3: C\u00f9ng ng\u01b0\u1eddi mua nh\u01b0ng giao d\u1ecbch ngo\u00e0i s\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Khau_tru_thue_doi_voi_ho_kinh_doanh_ca_nhan_kinh_doanh_tren_san\" >Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Cau_hoi_thuong_gap_ve_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san_co_phai_lap_van_ban_thoa_thuan_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Khong_lap_van_ban_thoa_thuan_thi_co_phai_dieu_chinh_thay_the_hoa_don_sai_khong\" >Kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn th\u00ec c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Nguoi_mua_tren_san_la_doanh_nghiep_thi_co_phai_lap_van_ban_thoa_thuan_khong\" >Ng\u01b0\u1eddi mua tr\u00ean s\u00e0n l\u00e0 doanh nghi\u1ec7p th\u00ec c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ngoai_ban_hang_tren_san_con_truong_hop_nao_khong_bat_buoc_lap_van_ban_thoa_thuan\" >Ngo\u00e0i b\u00e1n h\u00e0ng tr\u00ean s\u00e0n, c\u00f2n tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ban_hang_tren_san_thi_lap_hoa_don_vao_thoi_diem_nao\" >B\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Ho_kinh_doanh_ban_hang_tren_san_co_bat_buoc_xuat_hoa_don_dien_tu_khong\" >H\u1ed9 kinh doanh b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san\/#Nguoi_ban_lay_du_lieu_o_dau_de_lam_can_cu_xu_ly_hoa_don_sai\" >Ng\u01b0\u1eddi b\u00e1n l\u1ea5y d\u1eef li\u1ec7u \u1edf \u0111\u00e2u \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_nhanh_ve_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>T\u00f3m t\u1eaft nhanh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng b\u1eaft bu\u1ed9c.<\/b><span style=\"font-weight: 400;\"> Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c. Tuy v\u1eady, ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n sai v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh ch\u1ec9 g\u1ee1 b\u1ecf <\/span><b>m\u1ed9t th\u1ee7 t\u1ee5c<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. N\u00f3 kh\u00f4ng g\u1ee1 b\u1ecf <\/span><b>tr\u00e1ch nhi\u1ec7m<\/b><span style=\"font-weight: 400;\"> c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ed1i v\u1edbi t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi b\u00e1n hi\u1ec3u ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_nay_tro_nen_cap_thiet_voi_nguoi_ban_online_nam_2026\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi n\u00e0y tr\u1edf n\u00ean c\u1ea5p thi\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n online n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 ba l\u00fd do khi\u1ebfn ch\u1ee7 \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c quan t\u00e2m \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch tr\u00ean s\u00e0n r\u1ea5t l\u1edbn: Ng\u01b0\u1eddi mua tr\u00ean s\u00e0n ph\u1ea7n l\u1edbn l\u00e0 c\u00e1 nh\u00e2n, giao d\u1ecbch nh\u1ecf l\u1ebb, kh\u00f4ng c\u00f3 \u0111\u1ea7u m\u1ed1i li\u00ean h\u1ec7 ngo\u00e0i k\u00eanh chat c\u1ee7a n\u1ec1n t\u1ea3ng. N\u1ebfu \u00e1p nguy\u00ean t\u1eafc chung v\u1ec1 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, ng\u01b0\u1eddi b\u00e1n s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, khung ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c thay m\u1edbi: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC l\u00e0 hai v\u0103n b\u1ea3n k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp. Nh\u1eefng ng\u01b0\u1eddi b\u00e1n quen v\u1edbi c\u00e1ch l\u00e0m theo v\u0103n b\u1ea3n c\u0169 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i. N\u1ebfu doanh nghi\u1ec7p l\u00e0 h\u1ed9 kinh doanh, b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/\"> 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap n\u1eafm b\u1ee9c tranh t\u1ed5ng quan tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, sai s\u00f3t h\u00f3a \u0111\u01a1n tr\u00ean s\u00e0n ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean: Sai gi\u00e1 do ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ch\u1ed3ng ch\u00e9o, sai thu\u1ebf su\u1ea5t do c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m, sai s\u1ed1 ti\u1ec1n do voucher c\u1ee7a s\u00e0n v\u00e0 voucher c\u1ee7a shop c\u00f9ng \u00e1p d\u1ee5ng. M\u1ed7i sai s\u00f3t \u0111\u1ec1u d\u1eabn t\u1edbi c\u00e2u h\u1ecfi v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10018\" aria-describedby=\"caption-attachment-10018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10018\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10018\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 quy \u0111\u1ecbnh n\u1eb1m t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp. Ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_sai_sot_phai_dieu_chinh_thay_the\"><\/span><b>Nh\u00f3m sai s\u00f3t ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai c\u00e1c n\u1ed9i dung v\u1ec1: m\u00e3 s\u1ed1 thu\u1ebf; t\u00ean h\u00e0ng h\u00f3a, h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng; s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n; thu\u1ebf su\u1ea5t; ti\u1ec1n thu\u1ebf ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 nh\u00f3m c\u00e1c sai s\u00f3t th\u00e0nh 04 lo\u1ea1i \u0111\u1ec3 d\u1ec5 nh\u1eadn di\u1ec7n khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Error group<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p khi b\u00e1n tr\u00ean s\u00e0n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax identification number<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u1eadp nh\u1ea7m m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi sai ph\u00e2n lo\u1ea1i s\u1ea3n ph\u1ea9m (nh\u01b0 m\u00e0u, size, dung t\u00edch) so v\u1edbi h\u00e0ng th\u1ef1c giao<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh sai gi\u00e1 sau voucher, \u00e1p nh\u1ea7m thu\u1ebf su\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_Van_ban_thoa_thuan_va_thong_bao_cho_nguoi_mua\"><\/span><b>Nguy\u00ean t\u1eafc chung: V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10040\" aria-describedby=\"caption-attachment-10040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10040\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n v\u00e0 nguy\u00ean t\u1eafc l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hoa-don-dien-tu-lap-sai-khi-ban-hang-tren-san-va-nguyen-tac-lap-van-ban-thoa-thuan-thong-bao-cho-nguoi-mua-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10040\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n v\u00e0 nguy\u00ean t\u1eafc l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u1eb7t ra nguy\u00ean t\u1eafc chung nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3). Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 t\u00f3m l\u01b0\u1ee3c nguy\u00ean t\u1eafc chung nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buyers include economic organizations, other organizations, business households, and individual businesses:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The buyer is an individual:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u gi\u1eef:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi b\u00e1n l\u01b0u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_truong_hop_nguoi_ban_khong_bat_buoc_lap_van_ban_thoa_thuan\"><\/span><b>Ba tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay sau nguy\u00ean t\u1eafc chung, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh ngo\u1ea1i l\u1ec7:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP; chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP; ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n trong ba tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buying and selling of goods on e-commerce platforms and other digital platforms.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n kh\u00f4ng ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_pham_vi_mien_lap_van_ban_thoa_thuan_doi_voi_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>Hi\u1ec3u \u0111\u00fang ph\u1ea1m vi mi\u1ec5n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd 04 \u0111i\u1ec3m \u0111\u1ec3 kh\u00f4ng \u00e1p d\u1ee5ng qu\u00e1 ph\u1ea1m vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c v\u1edbi kh\u00f4ng \u0111\u01b0\u1ee3c: <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, ch\u1ee9 kh\u00f4ng c\u1ea5m l\u1eadp. V\u1edbi \u0111\u01a1n h\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, ng\u01b0\u1eddi b\u00e1n v\u1eabn c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c l\u01b0u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua \u0111\u1ec3 t\u0103ng t\u00ednh ch\u1eb7t ch\u1ebd c\u1ee7a h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mi\u1ec5n th\u1ee7 t\u1ee5c ch\u1ee9 kh\u00f4ng mi\u1ec5n ngh\u0129a v\u1ee5 x\u1eed l\u00fd: <\/b><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n sai v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n ch\u1ec9 \u0111\u01a1n gi\u1ea3n h\u01a1n \u1edf kh\u00e2u chu\u1ea9n b\u1ecb, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua \u1edf kh\u00e2u th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a: <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ecdi t\u00ean ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 qua n\u1ec1n t\u1ea3ng, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf thay v\u00ec m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch ph\u1ea3i th\u1ef1c s\u1ef1 ph\u00e1t sinh tr\u00ean s\u00e0n: <\/b><span style=\"font-weight: 400;\">M\u1ed9t shop v\u1eeba b\u00e1n tr\u00ean s\u00e0n, v\u1eeba b\u00e1n tr\u1ef1c ti\u1ebfp t\u1ea1i c\u1eeda h\u00e0ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng ri\u00eang v\u1edbi kh\u00e1ch s\u1ec9 ngo\u00e0i s\u00e0n th\u00ec ch\u1ec9 c\u00e1c giao d\u1ecbch tr\u00ean n\u1ec1n t\u1ea3ng m\u1edbi thu\u1ed9c ngo\u1ea1i l\u1ec7. C\u00e1c giao d\u1ecbch c\u00f2n l\u1ea1i v\u1eabn \u00e1p nguy\u00ean t\u1eafc chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh nhanh khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n h\u00e0ng h\u00f3a tr\u00ean s\u00e0n TM\u0110T<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n tr\u1ef1c ti\u1ebfp, ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Optional<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb giao d\u1ecbch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0u d\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng t\u1eeb s\u00e0n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n tr\u00ean s\u00e0n, v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ec1 c\u1eadp vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_hang_tren_san_co_bat_buoc_xuat_hoa_don_dien_tu_khong\"><\/span><b>B\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n, c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1eeb \u0111\u1ea7u. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>c\u00f3<\/b><span style=\"font-weight: 400;\">, theo ba c\u0103n c\u1ee9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">When selling goods or providing services, sellers must issue electronic invoices to buyers (including cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption; goods exported in the form of loans or borrowings) and cases where invoices are issued as prescribed by the Minister of Finance, except for cases where electronic invoices are not required as stipulated in Article 7 of this Decree.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Electronic invoices must conform to standard data formats and must contain all the information required by tax laws, accounting laws, and the provisions of Article 10 of this Decree, ensuring that they fully and truthfully reflect the economic transactions that have occurred. The seller is legally responsible for the accuracy of the issued invoice.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi ng\u01b0\u1eddi b\u00e1n online:<\/b><span style=\"font-weight: 400;\"> H\u00e0ng t\u1eb7ng k\u00e8m, qu\u00e0 khuy\u1ebfn m\u1ea1i, h\u00e0ng d\u00f9ng th\u1eed g\u1eedi k\u00e8m \u0111\u01a1n c\u0169ng thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 ngu\u1ed3n ph\u00e1t sinh sai s\u00f3t r\u1ea5t ph\u1ed5 bi\u1ebfn. Chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch trong b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-doi-voi-hang-mau\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu<\/a>.<\/span><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_theo_Dieu_9_Nghi_dinh_2542026ND-CP\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 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 \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u00f4 h\u00ecnh s\u00e0n, ti\u1ec1n h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u00e0n gi\u1eef l\u1ea1i v\u00e0 \u0111\u1ed1i so\u00e1t sau. Nhi\u1ec1u ng\u01b0\u1eddi b\u00e1n ch\u1edd \u0111\u1ebfn khi ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n. C\u00e1ch l\u00e0m n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh, v\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n <\/span><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><span style=\"font-weight: 400;\">.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-theo-nghi-dinh-254\/\">B\u1ea3ng tra c\u1ee9u th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_yeu_cau_san_cung_cap_du_lieu_theo_Dieu_17\"><\/span><b>Quy\u1ec1n y\u00eau c\u1ea7u s\u00e0n cung c\u1ea5p d\u1eef li\u1ec7u theo \u0110i\u1ec1u 17<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi mua, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng v\u00e0 x\u00e1c nh\u1eadn tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u1eeb s\u00e0n (th\u00f4ng tin ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n) v\u1eeba l\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang, v\u1eeba l\u00e0 ch\u1ee9ng c\u1ee9 thay th\u1ebf cho v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_rieng_cho_ho_kinh_doanh_ca_nhan_kinh_doanh\"><\/span><b>L\u01b0u \u00fd ri\u00eang cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ch\u1ec9 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u1ea7n theo d\u00f5i s\u00e1t doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5. N\u1ebfu ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-ho-kinh-doanh\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap theo d\u00f5i ng\u01b0\u1ee1ng doanh thu v\u00e0 v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh lo\u1ea1i sai s\u00f3t: \u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi d\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng tr\u00ean s\u00e0n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u00f3t c\u00f3 thu\u1ed9c nh\u00f3m t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC hay kh\u00f4ng (m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c nh\u1eadn giao d\u1ecbch ph\u00e1t sinh tr\u00ean n\u1ec1n t\u1ea3ng: Ki\u1ec3m tra m\u00e3 \u0111\u01a1n h\u00e0ng, k\u00eanh b\u00e1n, tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n. Ch\u1ec9 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c m\u1edbi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u01b0u b\u1ed9 ch\u1ee9ng c\u1ee9 thay th\u1ebf: Tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng, th\u00f4ng tin ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, l\u1ecbch s\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u00e1, voucher t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a s\u00e0n. N\u1ebfu c\u1ea7n, s\u1eed d\u1ee5ng quy\u1ec1n y\u00eau c\u1ea7u ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng cung c\u1ea5p th\u00f4ng tin theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf: Th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ghi r\u00f5 th\u00f4ng tin tham chi\u1ebfu t\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb sai. Vi\u1ec7c kh\u00f4ng ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian, nh\u01b0ng n\u1ed9i dung h\u00f3a \u0111\u01a1n m\u1edbi ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; K\u00ea khai \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u1ed1i chi\u1ebfu doanh thu: X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean h\u00f3a \u0111\u01a1n v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t c\u1ee7a s\u00e0n. C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Xu_ly_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 03 t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p k\u00e8m theo c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_1_Sai_so_tien_do_voucher\"><\/span><b>T\u00ecnh hu\u1ed1ng 1: Sai s\u1ed1 ti\u1ec1n do voucher<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B b\u00e1n m\u1ef9 ph\u1ea9m tr\u00ean m\u1ed9t s\u00e0n TM\u0110T. M\u1ed9t \u0111\u01a1n h\u00e0ng \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi voucher c\u1ee7a s\u00e0n v\u00e0 voucher c\u1ee7a shop nh\u01b0ng ph\u1ea7n m\u1ec1m ch\u1ec9 tr\u1eeb voucher c\u1ee7a shop n\u00ean s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ng\u01b0\u1eddi mua thanh to\u00e1n. Ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Handle:<\/b><span style=\"font-weight: 400;\"> Sai s\u00f3t thu\u1ed9c nh\u00f3m &#8220;s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n&#8221; t\u1ea1i \u0111i\u1ec3m b. Giao d\u1ecbch l\u00e0 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u00ean C\u00f4ng ty B kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. K\u1ebf to\u00e1n tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng v\u00e0 chi ti\u1ebft voucher t\u1eeb s\u00e0n, l\u01b0u h\u1ed3 s\u01a1, sau \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_2_Sai_ma_so_thue_cua_nguoi_mua_doanh_nghiep\"><\/span><b>T\u00ecnh hu\u1ed1ng 2: Sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty mua v\u0103n ph\u00f2ng ph\u1ea9m qua s\u00e0n v\u00e0 y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf b\u1ecb nh\u1eadp sai. Ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, nh\u01b0ng giao d\u1ecbch v\u1eabn l\u00e0 mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. Tuy nhi\u00ean, v\u00ec h\u00f3a \u0111\u01a1n n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e1c nh\u1eadn l\u1ea1i th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi mua qua k\u00eanh chat c\u1ee7a s\u00e0n tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_3_Cung_nguoi_mua_nhung_giao_dich_ngoai_san\"><\/span><b>T\u00ecnh hu\u1ed1ng 3: C\u00f9ng ng\u01b0\u1eddi mua nh\u01b0ng giao d\u1ecbch ngo\u00e0i s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eabn c\u00f4ng ty tr\u00ean, sau \u0111\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua s\u1ec9 tr\u1ef1c ti\u1ebfp v\u1edbi C\u00f4ng ty B, kh\u00f4ng qua s\u00e0n. H\u00f3a \u0111\u01a1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng n\u00e0y n\u1ebfu l\u1eadp sai th\u00ec kh\u00f4ng thu\u1ed9c ngo\u1ea1i l\u1ec7. Hai b\u00ean ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba t\u00ecnh hu\u1ed1ng cho th\u1ea5y: Ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh l\u00e0 <\/span><b>k\u00eanh ph\u00e1t sinh giao d\u1ecbch<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i danh t\u00ednh ng\u01b0\u1eddi mua.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_tru_thue_doi_voi_ho_kinh_doanh_ca_nhan_kinh_doanh_tren_san\"><\/span><b>Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u00f3a \u0111\u01a1n, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n c\u1ea7n n\u1eafm c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-141-2026-ND-CP-sua-doi-Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-ho-ca-nhan-kinh-doanh-703882.aspx\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c trong n\u01b0\u1edbc ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 ho\u1eb7c v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh v\u1eeba c\u00f3 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 n\u1ebfu c\u00f3 doanh thu n\u0103m t\u1ed5ng h\u1ee3p tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) thu\u1ebf su\u1ea5t th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p doanh thu \u0111\u1ec3 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m. S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u00e0 kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m v\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 ho\u1eb7c v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh v\u1eeba c\u00f3 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, s\u1ed1 li\u1ec7u doanh thu t\u1ed5ng h\u1ee3p \u0111\u1ec3 quy\u1ebft to\u00e1n ph\u1ea3i kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. V\u00ec v\u1eady, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf k\u1ecbp th\u1eddi trong n\u0103m, tr\u00e1nh d\u1ed3n sai l\u1ec7ch \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u00e3 th\u00e1o g\u1ee1 m\u1ed9t v\u01b0\u1edbng m\u1eafc l\u1edbn cho ng\u01b0\u1eddi b\u00e1n online l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf. Tuy nhi\u00ean, c\u00f3 03 \u0111i\u1ec3m c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7 ch\u1ec9 \u00e1p d\u1ee5ng cho <\/span><b>ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c<\/b><span style=\"font-weight: 400;\">; giao d\u1ecbch ngo\u00e0i s\u00e0n v\u1eabn theo nguy\u00ean t\u1eafc chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n <\/span><b>th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng mi\u1ec5n <\/span><b>ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u \u0111\u01a1n h\u00e0ng t\u1eeb s\u00e0n l\u00e0 <\/span><b>ch\u1ee9ng c\u1ee9 thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> quan tr\u1ecdng nh\u1ea5t, c\u1ea7n \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t v\u00e0 l\u01b0u gi\u1eef c\u00f3 h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ho\u1eb7c h\u1ed9 kinh doanh \u0111ang c\u00f3 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u1ea7n r\u00e0 so\u00e1t, ho\u1eb7c ch\u01b0a c\u00f3 quy tr\u00ecnh \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n v\u1edbi d\u1eef li\u1ec7u c\u1ee7a s\u00e0n, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u c\u1ea5u h\u00ecnh h\u00f3a \u0111\u01a1n, \u0111\u1ed1i so\u00e1t doanh thu \u0111\u1ebfn k\u00ea khai thu\u1ebf. M\u1ed9t quy tr\u00ecnh chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u lu\u00f4n nh\u1eb9 nh\u00e0ng h\u01a1n nhi\u1ec1u so v\u1edbi x\u1eed l\u00fd h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n sai v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_lap_sai_khi_ban_hang_tren_san_co_phai_lap_van_ban_thoa_thuan_khong\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_lap_van_ban_thoa_thuan_thi_co_phai_dieu_chinh_thay_the_hoa_don_sai_khong\"><\/span><b>Kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn th\u00ec c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy \u0111\u1ecbnh ch\u1ec9 mi\u1ec5n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u1eabn gi\u1eef nguy\u00ean. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_mua_tren_san_la_doanh_nghiep_thi_co_phai_lap_van_ban_thoa_thuan_khong\"><\/span><b>Ng\u01b0\u1eddi mua tr\u00ean s\u00e0n l\u00e0 doanh nghi\u1ec7p th\u00ec c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 x\u00e1c \u0111\u1ecbnh ngo\u1ea1i l\u1ec7 theo ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c, kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi mua. Tuy v\u1eady, ng\u01b0\u1eddi b\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e1c nh\u1eadn th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi mua doanh nghi\u1ec7p \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t l\u1eb7p l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngoai_ban_hang_tren_san_con_truong_hop_nao_khong_bat_buoc_lap_van_ban_thoa_thuan\"><\/span><b>Ngo\u00e0i b\u00e1n h\u00e0ng tr\u00ean s\u00e0n, c\u00f2n tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f2n hai tr\u01b0\u1eddng h\u1ee3p: chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch theo \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_hang_tren_san_thi_lap_hoa_don_vao_thoi_diem_nao\"><\/span><b>B\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 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 \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ban_hang_tren_san_co_bat_buoc_xuat_hoa_don_dien_tu_khong\"><\/span><b>H\u1ed9 kinh doanh b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ch\u1ec9 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_ban_lay_du_lieu_o_dau_de_lam_can_cu_xu_ly_hoa_don_sai\"><\/span><b>Ng\u01b0\u1eddi b\u00e1n l\u1ea5y d\u1eef li\u1ec7u \u1edf \u0111\u00e2u \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi mua, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng v\u00e0 x\u00e1c nh\u1eadn tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n h\u00e0ng \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai khi b\u00e1n h\u00e0ng tr\u00ean s\u00e0n c\u00f3 ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf hay kh\u00f4ng? L\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 shop online trong n\u0103m 2026. V\u1edbi h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn \u0111\u01a1n h\u00e0ng m\u1ed7i ng\u00e0y, vi\u1ec7c \u0111i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":10023,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10017"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10017\/revisions"}],"predecessor-version":[{"id":10041,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10017\/revisions\/10041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10023"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}