{"id":8303,"date":"2026-04-23T09:49:01","date_gmt":"2026-04-23T02:49:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8303"},"modified":"2026-04-23T09:49:01","modified_gmt":"2026-04-23T02:49:01","slug":"thong-tu-219-con-hieu-luc-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/","title":{"rendered":"Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? C\u1eadp nh\u1eadt thay \u0111\u1ed5i quan tr\u1ecdng cho K\u1ebf to\u00e1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam, giai \u0111o\u1ea1n 2025 &#8211; 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quan tr\u1ecdng. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, c\u00e2u h\u1ecfi Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ed9i nh\u00f3m k\u1ebf to\u00e1n &#8211; thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd c\u1ee7a v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf trong b\u1ed1i c\u1ea3nh lu\u1eadt m\u1edbi c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Thong_tu_219_con_hieu_luc_khong\" >Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/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\/thong-tu-219-con-hieu-luc-khong\/#Chinh_thuc_bai_bo_Thong_tu_2192013TT-BTC\" >Ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Van_ban_nao_thay_the_Thong_tu_2192013TT-BTC\" >V\u0103n b\u1ea3n n\u00e0o thay th\u1ebf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Nhung_thay_doi_trong_tam_ke_toan_thue_can_nam_vung\" >Nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng t\u00e2m k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n n\u1eafm v\u1eefng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Su_thay_doi_cua_nhom_hang_%E2%80%9CKhong_chiu_thue%E2%80%9D_sang_thue_suat_5\" >S\u1ef1 thay \u0111\u1ed5i c\u1ee7a nh\u00f3m h\u00e0ng &#8220;Kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; sang thu\u1ebf su\u1ea5t 5%<\/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\/thong-tu-219-con-hieu-luc-khong\/#Siet_chat_dieu_kien_khau_tru_va_thanh_toan_khong_dung_tien_mat\" >Si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Quy_trinh_hoan_thue_GTGT_Tu_dong_hoa_va_quan_ly_rui_ro\" >Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT: T\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/a><\/li><\/ul><\/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\/thong-tu-219-con-hieu-luc-khong\/#Tac_dong_cua_viec_Thong_tu_219_het_hieu_luc_den_chien_luoc_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c Th\u00f4ng t\u01b0 219 h\u1ebft hi\u1ec7u l\u1ef1c \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p<\/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\/thong-tu-219-con-hieu-luc-khong\/#Rui_ro_neu_ke_toan_van_ap_dung_sai_quy_dinh_cu\" >R\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n v\u1eabn \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh c\u0169<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Truong_hop_thuc_te_khi_khong_cap_nhat_van_ban_thay_the\" >Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf khi kh\u00f4ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n thay th\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Checklist_thich_ung_cho_ke_toan_thue_2026\" >Checklist th\u00edch \u1ee9ng cho k\u1ebf to\u00e1n thu\u1ebf 2026<\/a><\/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\/thong-tu-219-con-hieu-luc-khong\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Hoi_dap_ve_viec_Thong_tu_2192013_het_hieu_luc\" >H\u1ecfi \u0111\u00e1p v\u1ec1 vi\u1ec7c Th\u00f4ng t\u01b0 219\/2013 h\u1ebft hi\u1ec7u l\u1ef1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-219-con-hieu-luc-khong\/#Cac_hoa_don_phat_sinh_truoc_ngay_01072025_nhung_den_nam_2026_moi_phat_hien_sai_sot_thi_ap_dung_van_ban_nao_de_dieu_chinh\" >C\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng \u0111\u1ebfn n\u0103m 2026 m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh?<\/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\/thong-tu-219-con-hieu-luc-khong\/#Neu_ap_dung_thue_suat_theo_Thong_tu_219_cho_mot_hop_dong_ky_dau_nam_2026_toi_phai_lam_gi\" >N\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo Th\u00f4ng t\u01b0 219 cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng k\u00fd \u0111\u1ea7u n\u0103m 2026, t\u00f4i ph\u1ea3i l\u00e0m g\u00ec?<\/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\/thong-tu-219-con-hieu-luc-khong\/#Quy_dinh_ve_khau_tru_thue_GTGT_cho_xe_o_to_tren_16_ty_co_thay_doi_so_voi_Thong_tu_219_khong\" >Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT cho xe \u00f4 t\u00f4 tr\u00ean 1,6 t\u1ef7 c\u00f3 thay \u0111\u1ed5i so v\u1edbi Th\u00f4ng t\u01b0 219 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_219_con_hieu_luc_khong\"><\/span><b>Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=172570\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025. C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ed1 67\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf to\u00e0n di\u1ec7n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh hi\u1ec7n \u0111\u1ea1i. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c, b\u01b0\u1edbc sang n\u0103m 2026, m\u1ecdi ho\u1ea1t \u0111\u1ed9ng k\u00ea khai, t\u00ednh thu\u1ebf, v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i thu\u1ebf s\u1ebd kh\u00f4ng c\u00f2n c\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 219. N\u1ebfu k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eabn \u0111ang s\u1eed d\u1ee5ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u0169 \u0111\u1ec3 \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n ph\u00e1t sinh cho n\u0103m 2026, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro ph\u00e1p l\u00fd r\u1ea5t l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_thuc_bai_bo_Thong_tu_2192013TT-BTC\"><\/span><b>Ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p h\u01a1n 10 n\u0103m v\u00e0 tr\u1edf th\u00e0nh &#8220;cu\u1ed1n s\u00e1ch g\u1ed1i \u0111\u1ea7u gi\u01b0\u1eddng&#8221; c\u1ee7a d\u00e2n k\u1ebf to\u00e1n. Tuy nhi\u00ean, s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u00e1c m\u00f4 h\u00ecnh kinh t\u1ebf s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 c\u00e1c m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd thu\u1ebf b\u1ec1n v\u1eefng \u0111\u00f2i h\u1ecfi m\u1ed9t khung ph\u00e1p l\u00fd m\u1edbi m\u1ea1nh m\u1ebd h\u01a1n, bao qu\u00e1t h\u01a1n. Vi\u1ec7c b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219 l\u00e0 h\u1ec7 qu\u1ea3 t\u1ea5t y\u1ebfu khi Lu\u1eadt Thu\u1ebf GTGT 2024 ra \u0111\u1eddi v\u1edbi c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng c\u01a1 s\u1edf thu thu\u1ebf: Bao qu\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch tr\u00ean kh\u00f4ng gian m\u1ea1ng v\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u1edbi ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh: \u0110\u01b0a vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf ti\u1ebfn d\u1ea7n \u0111\u1ebfn s\u1ef1 t\u1ef1 \u0111\u1ed9ng h\u00f3a d\u1ef1a tr\u00ean d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a: L\u00e0m r\u00f5 ranh gi\u1edbi gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, gi\u1ea3m thi\u1ec3u s\u1ef1 ch\u1ed3ng ch\u00e9o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi tra c\u1ee9u c\u00e2u h\u1ecfi Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd r\u1eb1ng v\u0103n b\u1ea3n n\u00e0y ch\u1ec9 c\u00f2n gi\u00e1 tr\u1ecb tham chi\u1ebfu cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c c\u00e1c v\u1ee5 vi\u1ec7c tranh ch\u1ea5p ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_nao_thay_the_Thong_tu_2192013TT-BTC\"><\/span><b>V\u0103n b\u1ea3n n\u00e0o thay th\u1ebf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8307\" aria-describedby=\"caption-attachment-8307\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8307\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the.jpg\" alt=\"Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 v\u0103n b\u1ea3n n\u00e0o thay th\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-van-ban-nao-thay-the-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8307\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 v\u0103n b\u1ea3n n\u00e0o thay th\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf, K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u1eadp nh\u1eadt b\u1ed9 khung ph\u00e1p l\u00fd m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang cho k\u1ef3 t\u00ednh thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-69-2025-TT-BTC-huong-dan-Luat-Thue-gia-tri-gia-tang-663356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 l\u00e0 v\u0103n b\u1ea3n ch\u00ednh thay th\u1ebf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 67\/2024\/QH15: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT hi\u1ec7n h\u00e0nh, thay th\u1ebf c\u00e1c Lu\u1eadt thu\u1ebf c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT 2024: V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: \u0110\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 thay th\u1ebf tr\u1ef1c ti\u1ebfp cho Th\u00f4ng t\u01b0 219, t\u1eadp trung s\u00e2u v\u00e0o k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i ngu\u1ed3n d\u1eef li\u1ec7u tra c\u1ee9u, tr\u00e1nh vi\u1ec7c \u00e1p d\u1ee5ng nh\u1ea7m c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u0169 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch nghi\u00eam tr\u1ecdng trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2026. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf kh\u00f4ng c\u00f3 b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n n\u00e0y, vi\u1ec7c t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/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;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_trong_tam_ke_toan_thue_can_nam_vung\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng t\u00e2m k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n n\u1eafm v\u1eefng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8306\" aria-describedby=\"caption-attachment-8306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8306\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet.jpg\" alt=\"Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng t\u00e2m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-thay-doi-trong-tam-ma-ke-toan-can-biet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8306\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 nh\u1eefng thay \u0111\u1ed5i tr\u1ecdng t\u00e2m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb Th\u00f4ng t\u01b0 219 sang Th\u00f4ng t\u01b0 69 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan, kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c m\u00e0 c\u00f2n l\u00e0 s\u1ef1 thay \u0111\u1ed5i c\u1ed1t l\u00f5i v\u1ec1 b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_thay_doi_cua_nhom_hang_%E2%80%9CKhong_chiu_thue%E2%80%9D_sang_thue_suat_5\"><\/span><b>S\u1ef1 thay \u0111\u1ed5i c\u1ee7a nh\u00f3m h\u00e0ng &#8220;Kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; sang thu\u1ebf su\u1ea5t 5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110i\u1ec1u n\u00e0y t\u1eebng g\u00e2y ra n\u1ed7i \u0111au cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t khi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t (\u0111i\u1ec7n, n\u01b0\u1edbc, nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5 mua ngo\u00e0i&#8230;).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 1\/7\/2025, theo lu\u1eadt m\u1edbi thay th\u1ebf cho quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219, c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf 5%.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3c nh\u00ecn k\u1ebf to\u00e1n thu\u1ebf: \u0110\u00e2y l\u00e0 m\u1ed9t tin vui l\u1edbn v\u00ec to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00ec gi\u1edd \u0111\u00e2y thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f2n t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 133.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ef1c k\u1ef3 ch\u00ednh x\u00e1c. N\u1ebfu v\u1eabn nh\u1ea7m l\u1eabn Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p s\u1ebd l\u00e3ng ph\u00ed s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 l\u00e0m sai l\u1ec7ch ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_dieu_kien_khau_tru_va_thanh_toan_khong_dung_tien_mat\"><\/span><b>Si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 219 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00e1 ph\u1ed5 th\u00f4ng. Tuy nhi\u00ean, trong n\u0103m 2026, c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u01b0 v\u00ed \u0111i\u1ec7n t\u1eed doanh nghi\u1ec7p, c\u1ed5ng thanh to\u00e1n trung gian, thanh to\u00e1n b\u00f9 tr\u1eeb \u0111a b\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c \u0111\u0103ng k\u00fd \u0111\u00fang quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea5t k\u1ef3 m\u1ed9t k\u1ebd h\u1edf n\u00e0o trong d\u00f2ng ti\u1ec1n c\u0169ng khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i ra kh\u1ecfi di\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u00e2y l\u00e0 r\u1ee7i ro c\u1ef1c l\u1edbn khi k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh n\u1edbi l\u1ecfng c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 219.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_hoan_thue_GTGT_Tu_dong_hoa_va_quan_ly_rui_ro\"><\/span><b>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT: T\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ho\u00e0n thu\u1ebf trong n\u0103m 2026 t\u1eadp trung m\u1ea1nh v\u00e0o H\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn. C\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng AI \u0111\u1ec3 ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xanh: Tu\u00e2n th\u1ee7 t\u1ed1t, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed minh b\u1ea1ch s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau c\u1ef1c nhanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p r\u1ee7i ro: N\u1ebfu k\u1ebf to\u00e1n v\u1eabn gi\u1eef th\u00f3i quen l\u00e0m h\u1ed3 s\u01a1 theo ki\u1ec3u &#8220;ch\u1eefa ch\u00e1y&#8221; nh\u01b0 tr\u01b0\u1edbc, r\u1ee7i ro b\u1ecb d\u1eebng ho\u00e0n thu\u1ebf ho\u1eb7c thanh tra s\u00e2u l\u00e0 r\u1ea5t cao. H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 2026 \u0111\u00e3 li\u00ean th\u00f4ng to\u00e0n qu\u1ed1c, m\u1ecdi h\u00e0nh vi &#8220;x\u00e0o n\u1ea5u&#8221; d\u1eef li\u1ec7u \u0111\u1ec1u d\u1ec5 d\u00e0ng b\u1ecb ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_viec_Thong_tu_219_het_hieu_luc_den_chien_luoc_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c Th\u00f4ng t\u01b0 219 h\u1ebft hi\u1ec7u l\u1ef1c \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c vi\u1ec7c Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng kh\u00f4ng ch\u1ec9 l\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 b\u00e0i to\u00e1n chi ph\u00ed: Vi\u1ec7c thay \u0111\u1ed5i thu\u1ebf su\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng (\u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m 5%) y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn kinh doanh ph\u1ea3i \u0111\u1ecbnh gi\u00e1 l\u1ea1i s\u1ea3n ph\u1ea9m b\u00e1n ra. K\u1ebf to\u00e1n c\u1ea7n tham m\u01b0u cho Ban L\u00e3nh \u0111\u1ea1o v\u1ec1 vi\u1ec7c t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 gi\u1ea3m gi\u00e1 th\u00e0nh c\u1ea1nh tranh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro: Sai s\u00f3t trong vi\u1ec7c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u0169 l\u00e0 l\u1ed7i s\u01a1 \u0111\u1eb3ng nh\u01b0ng \u0111\u1ec3 l\u1ea1i h\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1. M\u1ecdi h\u00e0nh vi c\u0103n c\u1ee9 v\u00e0o v\u0103n b\u1ea3n n\u00e0y cho k\u1ef3 t\u00ednh thu\u1ebf 2026 \u0111\u1ec1u b\u1ecb coi l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, d\u1eabn \u0111\u1ebfn ph\u1ea1t ti\u1ec1n v\u00e0 truy thu thu\u1ebf \u0111\u00e1ng k\u1ec3. M\u1ecdi h\u00e0nh vi c\u00f2n c\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 219 cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 \u0111\u1ec1u b\u1ecb coi l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, d\u1eabn \u0111\u1ebfn ph\u1ea1t ti\u1ec1n v\u00e0 truy thu thu\u1ebf \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t, doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-ngoai\/\">thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a> <\/span><\/strong>t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network. T\u1ea1i MAN, qu\u00fd doanh nghi\u1ec7p c\u00f2n c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1ec1 thu\u1ebf\u00a0gi\u00fap t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_ke_toan_van_ap_dung_sai_quy_dinh_cu\"><\/span><b>R\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n v\u1eabn \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8305\" aria-describedby=\"caption-attachment-8305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8305\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh.jpg\" alt=\"Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-219-con-hieu-luc-khong-va-nhung-rui-ro-neu-ke-toan-ap-dung-sai-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8305\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt v\u00e0 n\u1eafm r\u00f5 quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh m\u1edbi tr\u00e1nh x\u1ea3y ra c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai: Vi\u1ec7c \u00e1p d\u1ee5ng nh\u1ea7m thu\u1ebf su\u1ea5t (v\u00ed d\u1ee5 \u00e1p 0% cho xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo lu\u1eadt m\u1edbi) s\u1ebd d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng v\u1ecdt khi thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i thu\u1ebf \u0111\u1ea7u v\u00e0o: C\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi (d\u00f9 th\u1ecfa m\u00e3n Th\u00f4ng t\u01b0 219) v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5n h\u1ea1i uy t\u00edn doanh nghi\u1ec7p: Vi\u1ec7c b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf ch\u1ec9 v\u00ec kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng s\u1ebd khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 kh\u0103n trong vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n, ch\u00ednh s\u00e1ch l\u00e0 nhi\u1ec7m v\u1ee5 v\u00f4 c\u00f9ng quan tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thuc_te_khi_khong_cap_nhat_van_ban_thay_the\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf khi kh\u00f4ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i. Tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn c\u00f2n \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho h\u1ec7 th\u1ed1ng nh\u00e0 x\u01b0\u1edfng. B\u01b0\u1edbc sang n\u0103m 2026, n\u1ebfu k\u1ebf to\u00e1n ch\u01b0a k\u1ecbp c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 v\u1eabn h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t. Doanh nghi\u1ec7p \u0111\u00e3 t\u1ef1 \u0111\u00e1nh m\u1ea5t h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ea1ch to\u00e1n \u0111\u00fang theo Lu\u1eadt m\u1edbi, d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n r\u00f5 r\u1ec7t.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra l\u00e0: Kinh nghi\u1ec7m c\u0169 l\u00e0 qu\u00fd nh\u01b0ng ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt m\u1edbi m\u1edbi l\u00e0 &#8220;v\u0169 kh\u00ed&#8221; b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_thich_ung_cho_ke_toan_thue_2026\"><\/span><b>Checklist th\u00edch \u1ee9ng cho k\u1ebf to\u00e1n thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i, k\u1ebf to\u00e1n vi\u00ean n\u00ean th\u1ef1c hi\u1ec7n ngay b\u1ea3ng ki\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a: \u0110\u1ed1i chi\u1ebfu 100% danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2024. H\u00e3y x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ea3n ph\u1ea9m n\u00e0o thay \u0111\u1ed5i t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m: Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt c\u00e1c bi\u1ec3u m\u1eabu t\u1edd khai m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o n\u1ed9i b\u1ed9: Ph\u1ed5 bi\u1ebfn cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng v\u1ec1 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n m\u1edbi. Tr\u00e1nh t\u00ecnh tr\u1ea1ng vi\u1ebft sai thu\u1ebf su\u1ea5t d\u1eabn \u0111\u1ebfn ph\u1ea3i h\u1ee7y v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng kho l\u01b0u tr\u1eef v\u0103n b\u1ea3n: T\u1ea3i ngay Lu\u1eadt s\u1ed1 67\/2024\/QH15 v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn khi c\u1ea7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\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;\">T\u00f3m l\u1ea1i, Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 Kh\u00f4ng. Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf v\u00e0 thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 th\u00edch nghi v\u1edbi khung ph\u00e1p l\u00fd m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>Mr. Le Hoang Tuyen<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_viec_Thong_tu_2192013_het_hieu_luc\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 vi\u1ec7c Th\u00f4ng t\u01b0 219\/2013 h\u1ebft hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cac_hoa_don_phat_sinh_truoc_ngay_01072025_nhung_den_nam_2026_moi_phat_hien_sai_sot_thi_ap_dung_van_ban_nao_de_dieu_chinh\"><\/span>C\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng \u0111\u1ebfn n\u0103m 2026 m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, h\u00e0nh vi ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. V\u00ec v\u1eady, \u0111\u1ed1i v\u1edbi sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n c\u0169, b\u1ea1n v\u1eabn c\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 219 \u0111\u1ec3 x\u1eed l\u00fd. Tuy nhi\u00ean, quy tr\u00ecnh k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai n\u0103m 2026 ph\u1ea3i tu\u00e2n th\u1ee7 m\u1eabu bi\u1ec3u m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT 2024.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_ap_dung_thue_suat_theo_Thong_tu_219_cho_mot_hop_dong_ky_dau_nam_2026_toi_phai_lam_gi\"><\/span>N\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo Th\u00f4ng t\u01b0 219 cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng k\u00fd \u0111\u1ea7u n\u0103m 2026, t\u00f4i ph\u1ea3i l\u00e0m g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t ngay l\u1eadp t\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt m\u1edbi. Vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 219 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n n\u1ebfu c\u01a1 quan thu\u1ebf v\u00e0o ki\u1ec3m tra tr\u01b0\u1edbc khi b\u1ea1n t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_khau_tru_thue_GTGT_cho_xe_o_to_tren_16_ty_co_thay_doi_so_voi_Thong_tu_219_khong\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT cho xe \u00f4 t\u00f4 tr\u00ean 1,6 t\u1ef7 c\u00f3 thay \u0111\u1ed5i so v\u1edbi Th\u00f4ng t\u01b0 219 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tLu\u1eadt m\u1edbi c\u01a1 b\u1ea3n v\u1eabn k\u1ebf th\u1eeba c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i. Tuy nhi\u00ean, c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt kh\u1eaft khe h\u01a1n. K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra k\u1ef9 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb lo\u1ea1i chi ph\u00ed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng \u0111\u1ebfn n\u0103m 2026 m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, h\u00e0nh vi ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. 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