{"id":10190,"date":"2026-10-05T09:48:14","date_gmt":"2026-10-05T02:48:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10190"},"modified":"2026-10-05T09:48:14","modified_gmt":"2026-10-05T02:48:14","slug":"xuat-hoa-don-khi-tang-voucher","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/","title":{"rendered":"C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra k\u1ec3 t\u1eeb khi <\/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\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. V\u0103n b\u1ea3n n\u00e0y y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n c\u1ea3 v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh r\u1eb1ng voucher t\u1eb7ng kh\u00e1ch c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM \u0111\u1ec3 tr\u1ea3 l\u1eddi d\u1ee9t \u0111i\u1ec3m.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/xuat-hoa-don-khi-tang-voucher\/#Vi_sao_cau_hoi_xuat_hoa_don_khi_tang_voucher_khien_ke_toan_lung_tung\" >V\u00ec sao c\u00e2u h\u1ecfi xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher khi\u1ebfn k\u1ebf to\u00e1n l\u00fang t\u00fang?<\/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\/xuat-hoa-don-khi-tang-voucher\/#Can_cu_phap_ly_xac_dinh_nghia_vu_xuat_hoa_don_khi_tang_voucher\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_Nguyen_tac_lap_hoa_don\" >Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Dieu_9_Nghi_dinh_2542026ND-CP_Thoi_diem_lap_hoa_don\" >\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/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\/xuat-hoa-don-khi-tang-voucher\/#Huong_dan_cua_Thue_co_so_2_TP_HCM_ve_xuat_hoa_don_khi_tang_voucher\" >H\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/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\/xuat-hoa-don-khi-tang-voucher\/#Khi_nao_phai_va_khong_phai_xuat_hoa_don_khi_tang_voucher\" >Khi n\u00e0o ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Truong_hop_khong_phai_xuat_hoa_don_khi_tang_voucher\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Truong_hop_van_phai_lap_hoa_don\" >Tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Voucher_do_chinh_doanh_nghiep_phat_hanh_Diem_can_than_trong\" >Voucher do ch\u00ednh doanh nghi\u1ec7p ph\u00e1t h\u00e0nh: \u0110i\u1ec3m c\u1ea7n th\u1eadn tr\u1ecdng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Khong_xuat_hoa_don_khi_tang_voucher_thi_chi_phi_co_duoc_tru_khong\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher th\u00ec chi ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_khi_tang_voucher\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/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\/xuat-hoa-don-khi-tang-voucher\/#Tang_voucher_cho_khach_hang_co_phai_xuat_hoa_don_khong\" >T\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/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\/xuat-hoa-don-khi-tang-voucher\/#Tang_voucher_cho_nguoi_lao_dong_co_phai_lap_hoa_don_khong\" >T\u1eb7ng voucher cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/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\/xuat-hoa-don-khi-tang-voucher\/#Vi_sao_Nghi_dinh_2542026ND-CP_yeu_cau_lap_hoa_don_khi_cho_bieu_tang_ma_voucher_lai_khong_phai_xuat\" >V\u00ec sao Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n khi cho, bi\u1ebfu, t\u1eb7ng m\u00e0 voucher l\u1ea1i kh\u00f4ng ph\u1ea3i xu\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Khong_xuat_hoa_don_khi_tang_voucher_thi_chi_phi_mua_voucher_co_duoc_tru_khong\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher th\u00ec chi ph\u00ed mua voucher c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/#Doanh_nghiep_tang_san_pham_cua_chinh_minh_cho_khach_thi_sao\" >Doanh nghi\u1ec7p t\u1eb7ng s\u1ea3n ph\u1ea9m c\u1ee7a ch\u00ednh m\u00ecnh cho kh\u00e1ch th\u00ec sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_xuat_hoa_don_khi_tang_voucher_khien_ke_toan_lung_tung\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher khi\u1ebfn k\u1ebf to\u00e1n l\u00fang t\u00fang?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM, doanh nghi\u1ec7p t\u1eb7ng voucher (phi\u1ebfu qu\u00e0 t\u1eb7ng, phi\u1ebfu mua h\u00e0ng) cho kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec <\/span><b>kh\u00f4ng ph\u1ea3i<\/b><span style=\"font-weight: 400;\"> xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher. Chi ph\u00ed mua voucher \u0111\u01b0\u1ee3c xem x\u00e9t t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 l\u00fang t\u00fang \u0111\u1ebfn t\u1eeb kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110i\u1ec1u kho\u1ea3n n\u00e0y li\u1ec7t k\u00ea r\u00f5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u1ecdc l\u01b0\u1edbt, nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u r\u1eb1ng m\u1ecdi m\u00f3n qu\u00e0, k\u1ec3 c\u1ea3 voucher, \u0111\u1ec1u thu\u1ed9c di\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, \u0111i\u1ec3m m\u1ea5u ch\u1ed1t kh\u00f4ng n\u1eb1m \u1edf h\u00e0nh vi &#8220;t\u1eb7ng&#8221; m\u00e0 \u1edf b\u1ea3n ch\u1ea5t c\u1ee7a th\u1ee9 \u0111\u01b0\u1ee3c t\u1eb7ng: \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p b\u00e1n ra hay kh\u00f4ng. X\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t d\u1eabn t\u1edbi hai r\u1ee7i ro ng\u01b0\u1ee3c chi\u1ec1u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1eeba:<\/b><span style=\"font-weight: 400;\"> K\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra kh\u00f4ng c\u1ea7n thi\u1ebft, ph\u00e1t sinh th\u00eam th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c:<\/b><span style=\"font-weight: 400;\"> Khi th\u1ee9 \u0111\u01b0\u1ee3c t\u1eb7ng th\u1ef1c ch\u1ea5t l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher hay kh\u00f4ng, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_nghia_vu_xuat_hoa_don_khi_tang_voucher\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10192\" aria-describedby=\"caption-attachment-10192\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10192\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-nghia-vu-xuat-hoa-don-khi-tang-voucher-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10192\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy\u1ebft \u0111\u1ecbnh vi\u1ec7c c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher hay kh\u00f4ng: kho\u1ea3n 1 \u0110i\u1ec1u 4 (nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n) v\u00e0 \u0110i\u1ec1u 9 (th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_Nguyen_tac_lap_hoa_don\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 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;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 ph\u00e1t sinh <\/span><b>&#8220;khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5&#8221;<\/b><span style=\"font-weight: 400;\">, v\u00e0 ch\u1ee7 th\u1ec3 l\u00e0 <\/span><b>&#8220;ng\u01b0\u1eddi b\u00e1n&#8221;<\/b><span style=\"font-weight: 400;\">. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong ngo\u1eb7c \u0111\u01a1n l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ch\u00ednh ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c \u0111em \u0111i t\u1eb7ng thay v\u00ec b\u00e1n. N\u00f3i c\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh h\u01b0\u1edbng t\u1edbi <\/span><b>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p kinh doanh<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i m\u1ecdi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111em t\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 logic \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nhi\u1ec1u nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng t\u1ef1, ch\u1eb3ng h\u1ea1n khi k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-doi-voi-hang-mau-xuat-khau-khong-thu-tien\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u kh\u00f4ng thu ti\u1ec1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: kh\u00f4ng thu ti\u1ec1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ebfu b\u1ea3n ch\u1ea5t v\u1eabn l\u00e0 h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n giao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_9_Nghi_dinh_2542026ND-CP_Thoi_diem_lap_hoa_don\"><\/span><b>\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 g\u1eafn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi <\/span><b>vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\"> or <\/span><b>vi\u1ec7c ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">. Khi kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, c\u0169ng kh\u00f4ng ph\u00e1t sinh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp m\u00e0 l\u1eadp mu\u1ed9n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/muc-phat-xuat-hoa-don-sai-thoi-diem\/\"> m\u1ee9c ph\u1ea1t xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cua_Thue_co_so_2_TP_HCM_ve_xuat_hoa_don_khi_tang_voucher\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM \u0111\u00e3 tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp v\u01b0\u1edbng m\u1eafc v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p t\u1eb7ng Gift Voucher cho kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 theo tr\u00ecnh b\u00e0y, C\u00f4ng ty x\u00e1c \u0111\u1ecbnh Phi\u1ebfu qu\u00e0 t\u1eb7ng\/phi\u1ebfu mua h\u00e0ng (Gift Voucher) t\u1eb7ng cho kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed mua Gift Voucher c\u00f4ng ty th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/i><\/p>\n<p><b>Source:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/portal.mof.gov.vn\/hoidapcstc\/home\/cthoidap\/165995\" target=\"_blank\" rel=\"noopener\"> H\u1ecfi \u0111\u00e1p ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u2013 C\u1ed5ng TT\u0110T B\u1ed9 T\u00e0i ch\u00ednh<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb h\u01b0\u1edbng d\u1eabn n\u00e0y, c\u00f3 th\u1ec3 r\u00fat ra hai k\u1ebft lu\u1eadn nghi\u1ec7p v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/b><span style=\"font-weight: 400;\"> n\u1ebfu vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. \u0110i\u1ec1u ki\u1ec7n n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn l\u00e0 kh\u00e1ch h\u00e0ng l\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed mua voucher<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c xem x\u00e9t t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7. Vi\u1ec7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher kh\u00f4ng l\u00e0m m\u1ea5t quy\u1ec1n ghi nh\u1eadn chi ph\u00ed, nh\u01b0ng doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo v\u0103n b\u1ea3n n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_va_khong_phai_xuat_hoa_don_khi_tang_voucher\"><\/span><b>Khi n\u00e0o ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10193\" aria-describedby=\"caption-attachment-10193\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10193\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-phai-va-khong-phai-xuat-hoa-don-khi-tang-voucher-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10193\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi ki\u1ec3m tra duy nh\u1ea5t k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t ra: vi\u1ec7c t\u1eb7ng n\u00e0y c\u00f3 ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p) hay kh\u00f4ng?<\/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>Situation<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mua voucher c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c (si\u00eau th\u1ecb, nh\u00e0 h\u00e0ng, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Thu\u1ebf c\u01a1 s\u1edf 2 TP.HCM<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u00f9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ch\u00ednh doanh nghi\u1ec7p kinh doanh \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clause 1, Article 4 of Decree 254\/2026\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00e1ch d\u00f9ng voucher do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh \u0111\u1ec3 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u00e1nh gi\u00e1 theo b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_xuat_hoa_don_khi_tang_voucher\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3n h\u00ecnh l\u00e0 doanh nghi\u1ec7p mua phi\u1ebfu qu\u00e0 t\u1eb7ng, phi\u1ebfu mua h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng d\u1ecbp tri \u00e2n, ho\u1eb7c t\u1eb7ng ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ecbp l\u1ec5, T\u1ebft. Voucher \u1edf \u0111\u00e2y kh\u00f4ng ph\u1ea3i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p kinh doanh; vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u00e1t sinh chuy\u1ec3n giao h\u00e0ng h\u00f3a hay cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_van_phai_lap_hoa_don\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu th\u1ee9 doanh nghi\u1ec7p \u0111em t\u1eb7ng l\u00e0 <\/span><b>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ch\u00ednh m\u00ecnh kinh doanh<\/b><span style=\"font-weight: 400;\">, v\u00ed d\u1ee5 c\u1eeda h\u00e0ng t\u1eb7ng kh\u00e1ch m\u1ed9t s\u1ea3n ph\u1ea9m \u0111ang b\u00e1n, trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eb7ng m\u1ed9t kh\u00f3a h\u1ecdc, th\u00ec \u0111\u00e2y \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p &#8220;h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i\u2026 cho, bi\u1ebfu, t\u1eb7ng&#8221; t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Voucher_do_chinh_doanh_nghiep_phat_hanh_Diem_can_than_trong\"><\/span><b>Voucher do ch\u00ednh doanh nghi\u1ec7p ph\u00e1t h\u00e0nh: \u0110i\u1ec3m c\u1ea7n th\u1eadn tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p t\u1ef1 ph\u00e1t h\u00e0nh voucher \u0111\u1ec3 kh\u00e1ch \u0111\u1ed5i l\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh, vi\u1ec7c trao t\u1ea5m voucher v\u00e0 vi\u1ec7c giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 hai th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 9, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n g\u1eafn v\u1edbi vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5. Do \u0111\u00f3 k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00e1ch s\u1eed d\u1ee5ng voucher, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo kho\u1ea3n 1 \u0110i\u1ec1u 4 hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u00ecnh hu\u1ed1ng n\u00e0y, n\u00ean tham v\u1ea5n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng, v\u00ec h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM n\u00eau tr\u00ean ch\u1ec9 tr\u1ea3 l\u1eddi cho voucher t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_voucher_thi_chi_phi_co_duoc_tru_khong\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher th\u00ec chi ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00fang nh\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM. Vi\u1ec7c kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher ch\u1ec9 li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra; chi ph\u00ed mua voucher \u0111\u1ea7u v\u00e0o v\u1eabn c\u1ea7n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 ch\u1ee9ng minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 cho doanh nghi\u1ec7p, b\u1ed9 ch\u1ee9ng t\u1eeb t\u1ed1i thi\u1ec3u n\u00ean l\u01b0u g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n mua voucher<\/b><span style=\"font-weight: 400;\"> do nh\u00e0 cung c\u1ea5p voucher l\u1eadp cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebf ho\u1ea1ch<\/b><span style=\"font-weight: 400;\"> ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng voucher: m\u1ee5c \u0111\u00edch, \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn<\/b><span style=\"font-weight: 400;\"> c\u00f3 k\u00fd nh\u1eadn (kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng), k\u00e8m th\u00f4ng tin \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment voucher<\/b><span style=\"font-weight: 400;\"> ti\u1ec1n mua voucher.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi voucher t\u1eb7ng ng\u01b0\u1eddi lao \u0111\u1ed9ng: quy ch\u1ebf, ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i ho\u1eb7c th\u1ecfa thu\u1eadn li\u00ean quan, l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u01a1n v\u1ecb \u0111ang thi\u1ebfu nh\u00e2n s\u1ef1 \u0111\u1ec3 r\u00e0 so\u00e1t b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 c\u00e1ch nhanh \u0111\u1ec3 chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc 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;\">Ba \u0111i\u1ec3m c\u1ea7n nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM, t\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed mua voucher \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i ch\u01b0\u01a1ng tr\u00ecnh tri \u00e2n, ph\u00fac l\u1ee3i c\u00f3 c\u1ea5u tr\u00fac kh\u00e1c nhau, v\u00e0 ch\u1ec9 m\u1ed9t kh\u00e1c bi\u1ec7t nh\u1ecf v\u1ec1 ngu\u1ed3n g\u1ed1c voucher c\u0169ng l\u00e0m thay \u0111\u1ed5i k\u1ebft lu\u1eadn v\u1ec1 h\u00f3a \u0111\u01a1n. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n, chi ph\u00ed,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ebfn khi quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-bao-gia-dich-vu-ke-toan\/\"> Accounting service price list<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p quy m\u00f4.<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/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_xuat_hoa_don_khi_tang_voucher\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_voucher_cho_khach_hang_co_phai_xuat_hoa_don_khong\"><\/span><b>T\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP HCM tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_voucher_cho_nguoi_lao_dong_co_phai_lap_hoa_don_khong\"><\/span><b>T\u1eb7ng voucher cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0169ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi vi\u1ec7c t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. H\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng cho c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Nghi_dinh_2542026ND-CP_yeu_cau_lap_hoa_don_khi_cho_bieu_tang_ma_voucher_lai_khong_phai_xuat\"><\/span><b>V\u00ec sao Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n khi cho, bi\u1ebfu, t\u1eb7ng m\u00e0 voucher l\u1ea1i kh\u00f4ng ph\u1ea3i xu\u1ea5t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng. Voucher mua ngo\u00e0i \u0111\u1ec3 t\u1eb7ng, kh\u00f4ng ph\u1ea3i b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_voucher_thi_chi_phi_mua_voucher_co_duoc_tru_khong\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher th\u00ec chi ph\u00ed mua voucher c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c xem x\u00e9t t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tang_san_pham_cua_chinh_minh_cho_khach_thi_sao\"><\/span><b>Doanh nghi\u1ec7p t\u1eb7ng s\u1ea3n ph\u1ea9m c\u1ee7a ch\u00ednh m\u00ecnh cho kh\u00e1ch th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher cho kh\u00e1ch h\u00e0ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. V\u0103n b\u1ea3n n\u00e0y y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n c\u1ea3 v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10190","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\/10190","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=10190"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10190\/revisions"}],"predecessor-version":[{"id":10194,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10190\/revisions\/10194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10191"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}