{"id":10721,"date":"2026-11-03T09:35:57","date_gmt":"2026-11-03T02:35:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10721"},"modified":"2026-11-03T09:36:14","modified_gmt":"2026-11-03T02:36:14","slug":"thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/","title":{"rendered":"Nh\u1eadn ti\u1ec1n th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00e0 v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao thu h\u1ed9 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c chi tr\u1ea3 h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Ch\u1ec9 m\u1ed9t nh\u1ea7m l\u1eabn v\u1ec1 b\u1ea3n ch\u1ea5t kho\u1ea3n thu c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n th\u1eeba, k\u00ea khai l\u1ec7ch doanh thu ho\u1eb7c l\u00fang t\u00fang khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1st, 2026, <\/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;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u00ec v\u1eady, c\u00e2u h\u1ecfi th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi l\u1ea1i theo v\u0103n b\u1ea3n m\u1edbi, thay v\u00ec d\u1ef1a v\u00e0o th\u00f3i quen x\u1eed l\u00fd c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u1ea3 l\u1eddi nhanh:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng. Theo \u0111i\u1ec3m c kho\u1ea3n 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch c\u0103n c\u1ee9 ph\u00e1p l\u00fd, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 n\u00e0y.<\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Thu_lao_thu_chi_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_theo_Nghi_dinh_2542026ND-CP\" >Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu\" >Cases where electronic invoices are not required.<\/a><\/li><\/ul><\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Vi_sao_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc_khong_phai_lap_hoa_don\" >V\u00ec sao th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n?<\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Cac_khoan_thu_khong_lien_quan_den_ban_hang_hoa_cung_cap_dich_vu\" >C\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Hai_dieu_kien_de_ap_dung_dung_quy_dinh\" >Hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#So_sanh_voi_cac_truong_hop_khac_tai_khoan_8_Dieu_7\" >So s\u00e1nh v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 7<\/a><\/li><\/ul><\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Nguyen_tac_xuat_hoa_don_dien_tu_tu_may_tinh_tien_theo_Nghi_dinh_254\" >Nguy\u00ean t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Thu_tuc_cap_hoa_don_dien_tu_co_ma_cua_co_quan_thue_theo_tung_lan_phat_sinh\" >Th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Ke_toan_can_luu_y_gi_khi_xu_ly_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc\" >K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi x\u1eed l\u00fd th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc?<\/a><\/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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Cau_hoi_thuong_gap_ve_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc_co_phai_lap_hoa_don\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Thu_lao_thu_chi_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_khi_gia_tri_lon_khong\" >Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi gi\u00e1 tr\u1ecb l\u1edbn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Tien_thu_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_khong\" >Ti\u1ec1n thu h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc 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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Nhan_phi_thu_ho_tu_doanh_nghiep_tu_nhan_co_ap_dung_quy_dinh_nay_khong\" >Nh\u1eadn ph\u00ed thu h\u1ed9 t\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y 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\/thu-lao-thu-chi-ho-cho-co-quan-nha-nuoc-co-phai-lap-hoa-don\/#Hoa_don_khoi_tao_tu_may_tinh_tien_co_bat_buoc_chu_ky_so_khong\" >H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 b\u1eaft bu\u1ed9c ch\u1eef k\u00fd s\u1ed1 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_lao_thu_chi_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10723\" aria-describedby=\"caption-attachment-10723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10723\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026.jpg\" alt=\"Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-theo-Nghi-dinh-254_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10723\" class=\"wp-caption-text\">Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n n\u1eb1m t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110i\u1ec1u kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu\"><\/span><b>Cases where electronic invoices are not required.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh: c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu h\u1ed9, c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n th\u00f9 lao nh\u1eadn t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, do thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, v\u1edbi c\u00e2u h\u1ecfi th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, c\u00e2u tr\u1ea3 l\u1eddi theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 <\/span><b>kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kho\u1ea3n th\u00f9 lao n\u00e0y<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc_khong_phai_lap_hoa_don\"><\/span><b>V\u00ec sao th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 b\u1ea3n ch\u1ea5t ghi nh\u1eadn giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP x\u1ebfp kho\u1ea3n th\u00f9 lao n\u00e0y v\u00e0o nh\u00f3m kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu h\u1ed9, chi h\u1ed9, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; kho\u1ea3n ti\u1ec1n nh\u1eadn v\u1ec1 l\u00e0 th\u00f9 lao do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3, kh\u00f4ng ph\u1ea3i ti\u1ec1n b\u00e1n h\u00e0ng cho m\u1ed9t ng\u01b0\u1eddi mua. \u0110\u00f3 l\u00e0 l\u00fd do khi x\u00e9t th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_khong_lien_quan_den_ban_hang_hoa_cung_cap_dich_vu\"><\/span><b>C\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/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 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, nh\u00f3m n\u00e0y g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu h\u1ed9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd<\/b><span style=\"font-weight: 400;\">: C\u1ea3 ti\u1ec1n thu h\u1ed9 l\u1eabn kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u n\u1eb1m trong danh s\u00e1ch n\u00e0y. K\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n ti\u1ec1n thu h\u1ed9, c\u0169ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_dieu_kien_de_ap_dung_dung_quy_dinh\"><\/span><b>Hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 k\u1ebft lu\u1eadn th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n hay kh\u00f4ng, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f9 lao t\u1eeb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> B\u00ean chi tr\u1ea3 kho\u1ea3n th\u00f9 lao l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t sinh do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n th\u00f9 lao g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 thu h\u1ed9, chi h\u1ed9 cho ch\u00ednh c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n ph\u00ed thu h\u1ed9, chi h\u1ed9 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, kho\u1ea3n ph\u00ed \u0111\u00f3 kh\u00f4ng n\u1eb1m trong n\u1ed9i dung &#8220;th\u00f9 lao t\u1eeb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc&#8221; n\u00eau tr\u00ean. Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t l\u1ea1i b\u1ea3n ch\u1ea5t giao d\u1ecbch theo quy \u0111\u1ecbnh chung v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_cac_truong_hop_khac_tai_khoan_8_Dieu_7\"><\/span><b>So s\u00e1nh v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n theo d\u00f5i v\u00e0 tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 6.9697%; text-align: center;\"><b>\u0110i\u1ec3m\u00a0<\/b><\/td>\n<td style=\"width: 47.0707%; text-align: center;\"><b>Nature<\/b><\/td>\n<td style=\"width: 45.0505%; text-align: center;\"><b>V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.9697%; text-align: center;\"><span style=\"font-weight: 400;\">a<\/span><\/td>\n<td style=\"width: 47.0707%;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh<\/span><\/td>\n<td style=\"width: 45.0505%;\"><span style=\"font-weight: 400;\">Xu\u1ea5t chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m trong m\u1ed9t c\u01a1 s\u1edf kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.9697%; text-align: center;\"><span style=\"font-weight: 400;\">b<\/span><\/td>\n<td style=\"width: 47.0707%;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\n<td style=\"width: 45.0505%;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.9697%; text-align: center;\"><span style=\"font-weight: 400;\">c<\/span><\/td>\n<td style=\"width: 47.0707%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"width: 45.0505%;\"><span style=\"font-weight: 400;\">B\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n, ti\u1ec1n th\u01b0\u1edfng, thu h\u1ed9, th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, thu t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ba nh\u00f3m tr\u00ean, nhi\u1ec1u nghi\u1ec7p v\u1ee5 d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u01b0<\/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><span style=\"font-weight: 400;\">,<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-tang-voucher\/\"> <span style=\"font-weight: 400;\">x<strong><span style=\"color: #0000ff;\">u\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng voucher<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> good<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-doi-voi-hang-mau-xuat-khau-khong-thu-tien\/\"> <span style=\"font-weight: 400;\">x<strong><span style=\"color: #0000ff;\">u\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u kh\u00f4ng thu ti\u1ec1n<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 c\u0103n c\u1ee9 x\u1eed l\u00fd ri\u00eang. K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu t\u1eebng tr\u01b0\u1eddng h\u1ee3p, tr\u00e1nh suy di\u1ec5n t\u1eeb quy \u0111\u1ecbnh v\u1ec1 th\u00f9 lao thu h\u1ed9, chi h\u1ed9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xuat_hoa_don_dien_tu_tu_may_tinh_tien_theo_Nghi_dinh_254\"><\/span><b>Nguy\u00ean t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb c\u0169ng c\u1ea7n n\u1eafm quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A digital signature is not required;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (tra th\u00f4ng tin t\u1eeb H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf) \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A digital signature is not required;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi b\u00ean mua, nguy\u00ean t\u1eafc th\u1ee9 ba c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf: k\u1ebf to\u00e1n c\u1ea7n tra th\u00f4ng tin h\u00f3a \u0111\u01a1n tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m kho\u1ea3n chi \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_cap_hoa_don_dien_tu_co_ma_cua_co_quan_thue_theo_tung_lan_phat_sinh\"><\/span><b>Th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 15 <\/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;\">, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 06\/\u0110N-PSDT Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 truy c\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu nh\u1eadp c\u00e1 nh\u00e2n, thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP th\u00ec kh\u00f4ng ph\u1ea3i khai v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c n\u00e0y d\u00e0nh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh. V\u1edbi kho\u1ea3n th\u00f9 lao thu h\u1ed9, chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, do thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n theo th\u1ee7 t\u1ee5c tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_luu_y_gi_khi_xu_ly_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi x\u1eed l\u00fd th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10722\" aria-describedby=\"caption-attachment-10722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10722\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y.jpg\" alt=\"Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 nh\u1eefng \u0111i\u1ec1u k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-lao-thu-chi-ho-cho-co-quan-Nha-nuoc-co-phai-lap-hoa-don-va-nhung-dieu-ke-toan-can-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10722\" class=\"wp-caption-text\">Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 nh\u1eefng \u0111i\u1ec1u k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ebft th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n hay kh\u00f4ng m\u1edbi l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. \u0110\u1ec3 h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u00ean chi tr\u1ea3 v\u00e0 ngu\u1ed3n g\u1ed1c kho\u1ea3n th\u00f9 lao: Ch\u1ec9 \u00e1p d\u1ee5ng khi th\u00f9 lao do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3 v\u00e0 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh: V\u00ec kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 thu h\u1ed9, chi h\u1ed9, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u00f9 lao l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch b\u1ea1ch ti\u1ec1n thu h\u1ed9 v\u00e0 ti\u1ec1n th\u00f9 lao: Ti\u1ec1n thu h\u1ed9 ph\u1ea3i n\u1ed9p l\u1ea1i cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc; kho\u1ea3n th\u00f9 lao l\u00e0 ph\u1ea7n \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Theo d\u00f5i ri\u00eang gi\u00fap tr\u00e1nh ghi nh\u1eadn nh\u1ea7m doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ghi s\u1ed5: Kho\u1ea3n th\u00f9 lao v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n; vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: T\u1eeb 01\/7\/2026, c\u1ea5u h\u00ecnh nghi\u1ec7p v\u1ee5 c\u1ea7n c\u1eadp nh\u1eadt theo 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;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00e2y: N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1ee1 l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n th\u00f9 lao, c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ho\u1eb7c h\u1ecfi \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1ch t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 kh\u00e1c nhau. N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n trong t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh.<\/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\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng: Kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, theo \u0111i\u1ec3m c kho\u1ea3n 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110i\u1ec1u ki\u1ec7n l\u00e0 kho\u1ea3n th\u00f9 lao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3 v\u00e0 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e1ch b\u1ea1ch ti\u1ec1n thu h\u1ed9 v\u1edbi th\u00f9 lao v\u00e0 ghi s\u1ed5 \u0111\u00fang quy \u0111\u1ecbnh. N\u1ebfu mu\u1ed1n giao tr\u1ecdn ph\u1ea7n vi\u1ec7c h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch v\u00e0 k\u00ea khai thu\u1ebf cho \u0111\u1ed9i ng\u0169 am hi\u1ec3u Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o<\/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;\"> to receive timely assistance.<\/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_thu_lao_thu_chi_ho_cho_co_quan_Nha_nuoc_co_phai_lap_hoa_don\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_lao_thu_chi_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_khi_gia_tri_lon_khong\"><\/span><b>Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi gi\u00e1 tr\u1ecb l\u1edbn kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 8 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP kh\u00f4ng \u0111\u1eb7t ra ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb. Kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, kh\u00f4ng ph\u1ee5 thu\u1ed9c s\u1ed1 ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_thu_ho_cho_co_quan_nha_nuoc_co_phai_lap_hoa_don_khong\"><\/span><b>Ti\u1ec1n thu h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc 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;\">Kh\u00f4ng. \u0110i\u1ec3m c kho\u1ea3n 8 \u0110i\u1ec1u 7 li\u1ec7t k\u00ea &#8220;c\u00e1c kho\u1ea3n thu h\u1ed9&#8221; l\u00e0 kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh, n\u00ean c\u0169ng kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_phi_thu_ho_tu_doanh_nghiep_tu_nhan_co_ap_dung_quy_dinh_nay_khong\"><\/span><b>Nh\u1eadn ph\u00ed thu h\u1ed9 t\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00eau r\u00f5 kho\u1ea3n th\u00f9 lao ph\u1ea3i t\u1eeb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc. Ph\u00ed d\u1ecbch v\u1ee5 thu h\u1ed9 nh\u1eadn t\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng thu\u1ed9c n\u1ed9i dung n\u00e0y; k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t theo quy \u0111\u1ecbnh chung v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_khoi_tao_tu_may_tinh_tien_co_bat_buoc_chu_ky_so_khong\"><\/span><b>H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 b\u1eaft bu\u1ed9c ch\u1eef k\u00fd s\u1ed1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0111i\u1ec3m b kho\u1ea3n 9 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f9 lao thu chi h\u1ed9 cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00e0 v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao thu h\u1ed9 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c chi tr\u1ea3 h\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Ch\u1ec9 m\u1ed9t nh\u1ea7m l\u1eabn v\u1ec1 b\u1ea3n ch\u1ea5t kho\u1ea3n thu c\u0169ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10721","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\/10721","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=10721"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10721\/revisions"}],"predecessor-version":[{"id":10726,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10721\/revisions\/10726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10724"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}