{"id":8726,"date":"2026-08-25T11:58:34","date_gmt":"2026-08-25T04:58:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8726"},"modified":"2026-08-25T11:58:34","modified_gmt":"2026-08-25T04:58:34","slug":"ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/","title":{"rendered":"Exchange rates for export invoices as per Circular 99\/2025\/TT-BTC"},"content":{"rendered":"

Entering the 2026 fiscal year, the accounting community and businesses operating in the manufacturing, processing, and export trade sectors are facing major reform changes in accounting regulations. One of the core innovations, directly impacting cash flow, revenue, debt recognition, and tax obligations, is the method for determining the exchange rate for export invoices.<\/span><\/p>\n

Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong> This has opened up a completely new legal framework, officially regulating the principles of foreign currency accounting, replacing or significantly adjusting the accounting principles that were already very familiar in the previous Circular 200\/2014\/TT-BTC. Understanding and accurately applying the export invoice exchange rate according to the new regulations not only helps businesses comply with tax and invoice management laws but also minimizes the risks of administrative penalties or revenue disallowance when tax authorities conduct audits.<\/span><\/p>\n

This article will provide a comprehensive analysis, from the old legal basis to the new regulations applicable in 2026, helping accounting departments gain an accurate understanding to apply them consistently to their businesses.<\/span><\/p>\n

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Exchange rates for export invoices as per Circular 99\/2025\/TT-BTC<\/figcaption><\/figure>\n
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