{"id":9501,"date":"2026-08-05T09:54:01","date_gmt":"2026-08-05T02:54:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9501"},"modified":"2026-08-05T09:54:01","modified_gmt":"2026-08-05T02:54:01","slug":"thue-dich-vu-ke-toan-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/","title":{"rendered":"Is outsourcing accounting a good idea?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Outsourcing accounting services is becoming the preferred choice for many businesses amidst constantly changing accounting and tax policies. By 2026 alone, businesses will have to simultaneously update their accounting and tax regulations. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> regarding accounting procedures and exchange rate application principles, together <\/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;\"> Regarding electronic invoices and the timing of invoice issuance, failure to keep up with new regulations can lead to accounting errors, tax declarations, and administrative penalties for businesses. This article will help you understand what outsourced accounting services are, the current legal basis, benefits, suitable clients, criteria for selecting a reputable provider, and the service implementation process, thereby enabling you to make informed decisions to ensure legal compliance and optimize operating costs.\u00a0<\/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\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_ke_toan_ngoai_la_gi\" >What is outsourced accounting services?<\/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\/thue-dich-vu-ke-toan-ngoai\/#Cac_quy_dinh_phap_ly_doanh_nghiep_can_biet_khi_thue_dich_vu_ke_toan_ngoai\" >Legal regulations businesses need to know when outsourcing accounting services.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Nghi_dinh_1742016ND-CP\" >Conditions for conducting accounting services business according to Decree 174\/2016\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_va_nguyen_tac_ap_dung_ty_gia\" >Circular 99\/2025\/TT-BTC: Accounting regime for enterprises and principles for applying exchange rates.\u00a0<\/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\/thue-dich-vu-ke-toan-ngoai\/#Nghi_dinh_2542026ND-CP_quy_dinh_thoi_diem_xuat_hoa_don\" >Decree 254\/2026\/ND-CP stipulates the time of invoice issuance.<\/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\/thue-dich-vu-ke-toan-ngoai\/#Che_tai_xu_phat_vi_pham_ke_toan_theo_Nghi_dinh_412018ND-CP\" >Penalties for accounting violations according to Decree 41\/2018\/ND-CP<\/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\/thue-dich-vu-ke-toan-ngoai\/#Vi_sao_Thong_tu_992025_va_Nghi_dinh_2542026_khien_xu_huong_thue_dich_vu_ke_toan_ngoai_tang_manh\" >Why have Circular 99\/2025 and Decree 254\/2026 led to a sharp increase in the trend of outsourcing accounting services?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Ap_luc_kep_Vua_xac_dinh_dung_ty_gia_vua_xuat_hoa_don_dung_thoi_diem_cho_cung_mot_giao_dich\" >Double pressure: Accurately determining the exchange rate and issuing invoices at the right time for the same transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Rui_ro_sai_lech_doanh_thu_so_thue_phai_nop_neu_ap_dung_sai\" >Risk of inaccurate revenue and tax liability if incorrect application of regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Bai_toan_chi_phi_dao_tao_nhan_su_moi_khi_co_van_ban_moi_ban_hanh\" >The problem of training costs for staff every time a new document is issued.<\/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\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_phu_hop_voi_nhung_doanh_nghiep_nao\" >Which types of businesses are suitable for outsourcing accounting services?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_moi_thanh_lap_startup_muon_toi_uu_chi_phi\" >Newly established businesses and startups want to optimize costs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_vua_va_nho\" >Small and medium-sized enterprises<\/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\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_co_giao_dich_ngoai_te_hoac_hoat_dong_xuat_nhap_khau\" >Businesses that conduct foreign exchange transactions or engage in import\/export activities.<\/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\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_dang_tang_truong_nhanh_hoac_mo_rong_quy_mo\" >The business is growing rapidly or expanding.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Loi_ich_khi_doanh_nghiep_thue_dich_vu_ke_toan_ngoai\" >Benefits of outsourcing accounting services for businesses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Bang_gia_tham_khao_khi_thue_dich_vu_ke_toan_ngoai_nam_2026\" >Reference price list for outsourced accounting services in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\" >Case study illustrating the real-world risks of applying the wrong exchange rate and invoicing timing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Cau_hoi_thuong_gap_ve_thue_dich_vu_ke_toan_ngoai\" >Frequently Asked Questions about Outsourcing Accounting Services<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\" >Which businesses should outsource their accounting services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\" >Can outsourcing accounting services completely replace in-house accounting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\" >What preparations does a business need to make when outsourcing accounting services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\" >Are external accounting service providers liable for errors that occur?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/#Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\" >How to choose a reputable external accounting service provider?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_ke_toan_ngoai_la_gi\"><\/span><b>What is outsourced accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Outsourcing accounting services means that a business contracts with an organization or entity specializing in providing accounting services to perform all or part of its accounting work, instead of organizing its own internal accounting department.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, when a business hires external accounting services, the service provider must be a legally registered organization with qualified practicing accountants.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_ly_doanh_nghiep_can_biet_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>Legal regulations businesses need to know when outsourcing accounting services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When choosing to outsource accounting services, businesses should not only consider costs and scope of work but also assess the extent to which the service provider complies with legal regulations. This includes the conditions for conducting accounting services, the accounting system for businesses, and other relevant factors. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\"><span style=\"font-weight: 400;\">t<strong><span style=\"color: #0000ff;\">Export invoice exchange rates according to Circular 99<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">Regulations regarding electronic invoices and penalties for violations are all important factors that help businesses choose reputable partners and ensure compliance with the law during their operations. Below are some prominent legal regulations that businesses need to understand before signing a contract to outsource accounting services.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_kinh_doanh_dich_vu_ke_toan_theo_Nghi_dinh_1742016ND-CP\"><\/span><b>Conditions for conducting accounting services business according to Decree 174\/2016\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 174\/2016\/ND-CP, which details several provisions of the Accounting Law, clearly outlines the conditions for an organization to be permitted to conduct accounting services, including requirements regarding the type of business, the minimum number of practicing accountants, and the relevant capital contribution ratio. This is the first basis a business needs to check when verifying the legal status of a prospective partner.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_va_nguyen_tac_ap_dung_ty_gia\"><\/span><b>Circular 99\/2025\/TT-BTC: Accounting regime for enterprises and principles for applying exchange rates.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC, effective from January 1, 2026, officially replaces Circular 200\/2014\/TT-BTC, with the exchange rate provisions being one of the most notable amendments. According to the guidance in Account 413 \u2013 Exchange Rate Differences, the circular stipulates two main types of exchange rates: the actual transaction exchange rate (the average buying and selling transfer rate of commercial banks, or an approximate rate with a difference margin not exceeding +\/- 1%) and the book exchange rate (the actual specific or weighted average book exchange rate).\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The principles of application are also categorized by type of business activity:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When buying or selling foreign currency, the exchange rate agreed upon in the contract shall apply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When recognizing revenue, the actual exchange rate at the time the transaction occurs should be applied.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At the end of the accounting period, the balances of monetary items denominated in foreign currencies must be re-evaluated.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, from January 1, 2026, businesses will be required to issue a written policy on exchange rate determination as an official part of their accounting policy, to be applied consistently across periods.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_quy_dinh_thoi_diem_xuat_hoa_don\"><\/span><b>Decree 254\/2026\/ND-CP stipulates the time of invoice issuance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On June 30, 2026, the Government issued Decree 254\/2026\/ND-CP regulating electronic invoices and electronic documents, effective from July 1, 2026, replacing Decree 123\/2020\/ND-CP and Decree 70\/2025\/ND-CP. This Decree specifies the Law on Tax Administration No. 108\/2025\/QH15, in which Article 9 details the timing of invoice issuance for approximately 24 different groups of cases, ranging from the sale of goods and provision of ordinary services to specialized fields such as export, construction, transportation, logistics, banking, and insurance.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Previously, many businesses had a habit of consolidating multiple transactions to issue invoices at the end of the day, week, or month for convenience. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-theo-nghi-dinh-254\/\">Issuing invoices according to Decree 254<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This principle has been tightened, requiring invoices to be issued at the exact time the obligation arises for each type of transaction, including transactions occurring outside of business hours.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_vi_pham_ke_toan_theo_Nghi_dinh_412018ND-CP\"><\/span><b>Penalties for accounting violations according to Decree 41\/2018\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 41\/2018\/ND-CP, which stipulates administrative penalties for violations in the field of accounting and independent auditing, has been amended and supplemented by Decree 132\/2026\/ND-CP, effective from May 21, 2026. Applying the wrong exchange rate according to Circular 99\/2025\/TT-BTC or issuing invoices at the wrong time according to Decree 254\/2026\/ND-CP can both be considered violations and subject to penalties under the decree. This is why choosing a professional accounting service provider that is up-to-date and compliant with regulations is more important than ever.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Thong_tu_992025_va_Nghi_dinh_2542026_khien_xu_huong_thue_dich_vu_ke_toan_ngoai_tang_manh\"><\/span><b>Why have Circular 99\/2025 and Decree 254\/2026 led to a sharp increase in the trend of outsourcing accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9505\" aria-describedby=\"caption-attachment-9505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9505\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg\" alt=\"V\u00ec sao Th\u00f4ng t\u01b0 99 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254 khi\u1ebfn xu h\u01b0\u1edbng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i t\u0103ng m\u1ea1nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Thong-tu-99-va-Nghi-dinh-254-khien-xu-huong-thue-dich-vu-ke-toan-ngoai-tang-manh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9505\" class=\"wp-caption-text\">Why have Circular 99 and Decree 254 led to a sharp increase in the trend of outsourcing accounting services?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Within just the first six months of 2026, two important legal documents came into effect consecutively, creating a wave of businesses seeking to outsource their accounting services. From a professional perspective, three main pressures are driving this trend:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_luc_kep_Vua_xac_dinh_dung_ty_gia_vua_xuat_hoa_don_dung_thoi_diem_cho_cung_mot_giao_dich\"><\/span><b>Double pressure: Accurately determining the exchange rate and issuing invoices at the right time for the same transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For transactions denominated in foreign currency, especially export activities, the invoicing point according to Decree 254\/2026\/ND-CP is the basis for determining the time to apply the actual exchange rate according to Circular 99\/2025\/TT-BTC. Businesses have to handle both issues simultaneously on the same transaction, requiring accounting staff to have a firm grasp of both accounting regulations and electronic invoicing regulations, which is not easy for internal staff who handle multiple tasks.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_sai_lech_doanh_thu_so_thue_phai_nop_neu_ap_dung_sai\"><\/span><b>Risk of inaccurate revenue and tax liability if incorrect application of regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Incorrectly determining the invoice issuance date will lead to incorrect exchange rate determination, resulting in discrepancies between recorded revenue and tax payable. This is a potential risk that many businesses only discover when tax authorities cross-check electronic invoice data.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_toan_chi_phi_dao_tao_nhan_su_moi_khi_co_van_ban_moi_ban_hanh\"><\/span><b>The problem of training costs for staff every time a new document is issued.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Each time new accounting and tax regulations are introduced, businesses have to spend time and money retraining their internal staff, while the training results don&#039;t always guarantee correct application from the start. This is why more and more businesses are turning to outsourced accounting services, where the responsibility for updating new regulations falls to the professional service provider instead of entirely on the shoulders of internal accountants.<\/span><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_phu_hop_voi_nhung_doanh_nghiep_nao\"><\/span><b>Which types of businesses are suitable for outsourcing accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9504\" aria-describedby=\"caption-attachment-9504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9504\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg\" alt=\"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-dich-vu-ke-toan-ngoai-phu-hop-voi-nhung-doanh-nghiep-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9504\" class=\"wp-caption-text\">Which businesses are suitable for outsourcing accounting services?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before deciding to outsource accounting services, businesses need to assess their scale of operations, the volume of transactions, the complexity of the work, and legal compliance requirements. In practice, this service is particularly suitable for the following groups of businesses:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_startup_muon_toi_uu_chi_phi\"><\/span><b>Newly established businesses and startups want to optimize costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the startup phase, businesses often prioritize resources for product development, market building, and customer expansion over investing in a complete accounting system. Hiring in-house accountants not only incurs costs for salaries, insurance, and benefits, but also entails expenses for training, software, and personnel management.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Outsourcing accounting services helps newly established businesses fulfill all their tax filing, accounting, and financial reporting obligations as required by regulations, while also receiving legal advice from the outset. This solution helps startups reduce operational pressure, minimize errors in the early stages, and focus resources on core business activities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_nho\"><\/span><b>Small and medium-sized enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with a moderate volume of transactions, maintaining a dedicated accounting department is often not cost-effective. Meanwhile, accounting, tax, and electronic invoicing regulations must still be fully and promptly implemented.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue-ngoai\/\">outsourced accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This helps SMEs access experienced professionals at a more reasonable cost compared to hiring a large number of internal staff. At the same time, businesses are always kept up-to-date on new regulations to minimize the risk of violations during operations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_ngoai_te_hoac_hoat_dong_xuat_nhap_khau\"><\/span><b>Businesses that conduct foreign exchange transactions or engage in import\/export activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These businesses are directly impacted by regulations on accounting and electronic invoicing. Accurately determining exchange rates, reassessing end-of-period exchange rate differences, recognizing revenue in foreign currency, and issuing invoices at the right time require accountants to regularly update their knowledge of relevant legal regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Outsourcing accounting services helps businesses develop appropriate accounting policies, apply correct exchange rate principles, and ensure timely invoicing for each type of transaction. This contributes to minimizing discrepancies in revenue, expenses, and tax obligations arising from transactions with foreign elements.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_tang_truong_nhanh_hoac_mo_rong_quy_mo\"><\/span><b>The business is growing rapidly or expanding.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a business grows, the number of invoices, documents, and transactions increases rapidly. If the accounting system is not expanded in a timely manner, the risk of overload, accounting errors, or late submission of mandatory reports will increase.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Select <\/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;\"> With expertise and experience from specialized units like MAN \u2013 Master Accountant Network, businesses can easily expand their scope of work according to actual needs without spending a lot of time recruiting and training personnel. In addition to professional accounting services, we support the standardization of accounting processes, data control, and provide advice on issues arising during growth.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_thue_dich_vu_ke_toan_ngoai\"><\/span><b>Benefits of outsourcing accounting services for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9503\" aria-describedby=\"caption-attachment-9503\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9503\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg\" alt=\"L\u1ee3i \u00edch khi doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Loi-ich-khi-doanh-nghiep-thue-dich-vu-ke-toan-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9503\" class=\"wp-caption-text\">Benefits of outsourcing accounting services for businesses.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having clearly understood the pressure of complying with both of the above regulations, the next question is: what specific benefits does a business gain from outsourcing accounting services? Below are five of the most practical values that a professional accounting service provider can offer:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensure the correct application of the exchange rate policy as stipulated in Circular 99\/2025\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Professional accounting services will help businesses develop and issue the correct exchange rate policy in writing as required by Circular 99\/2025\/TT-BTC, and apply it consistently across accounting periods, avoiding errors when recording revenue and expenses denominated in foreign currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensure timely invoice issuance in accordance with Decree 254\/2026\/ND-CP: <\/b><span style=\"font-weight: 400;\">With 24 different categories of invoice timing cases as stipulated in Article 9 of Decree 254\/2026\/ND-CP, having a knowledgeable and up-to-date outsourced accounting team will help businesses avoid issuing invoices at the wrong time, a common cause of administrative penalties during tax audits and inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cost savings in operating expenses compared to maintaining an in-house accounting department:<\/b><span style=\"font-weight: 400;\"> Instead of paying fixed monthly salaries to one or more accounting staff, businesses that outsource accounting services only need to pay a service fee based on an agreed-upon package, which is often significantly lower than the total cost of operating a full-fledged in-house accounting department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consulted by a team of accountants and tax experts:<\/b><span style=\"font-weight: 400;\"> According to regulations, accounting service providers must meet the standards for accounting certification and adhere to the professional ethics standards for accounting as prescribed by the Ministry of Finance. This ensures that businesses are served by professionals with verified expertise and who are up-to-date with the latest regulations.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_khi_thue_dich_vu_ke_toan_ngoai_nam_2026\"><\/span><b>Reference price list for outsourced accounting services in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most important questions businesses have when considering outsourcing accounting services is the actual cost. Costs are typically calculated based on service packages, the number of invoices and documents generated each month, and the complexity of the business. The table below is for reference only; businesses should contact a company directly for an accurate quote based on their specific situation.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Reference price list for outsourced accounting services in 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Monthly invoice size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Estimated monthly cost<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Micro-enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Less than 5 invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000 \u2013 1,200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Small trading businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 5 to 25 invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,200,000 \u2013 2,800,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Service and consulting businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 10 to 30 invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 \u2013 3,500,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Manufacturing and processing businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 5 to 30 invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 \u2013 5,500,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Construction and installation businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">By project<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,500,000 \u2013 7,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Import and export businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 15 to 50 invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,000,000 \u2013 8,000,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Important Note:<\/b><span style=\"font-weight: 400;\"> The prices quoted above are for reference only at the time of writing. Actual costs may be adjusted based on the complexity of each specific application and any unforeseen fees from the authorities.\u00a0<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_minh_hoa_Rui_ro_thuc_te_khi_ap_dung_sai_ty_gia_va_thoi_diem_xuat_hoa_don\"><\/span><b>Case study illustrating the real-world risks of applying the wrong exchange rate and invoicing timing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Background: ABC Import-Export Co., Ltd. (illustrative name) is a company that exports handicrafts to the European market, with average export revenue of approximately 80,000 USD\/month.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Errors occurred:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect exchange rate applied:<\/b><span style=\"font-weight: 400;\"> Internal accountants convert export revenue using the exchange rate at the time payment is received, instead of the actual transaction exchange rate at the time revenue is recorded, in accordance with the principles of Circular 99\/2025\/TT-BTC.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Issuing invoices at the wrong time:<\/b><span style=\"font-weight: 400;\"> The logistics service invoice accompanying the export shipment was issued 15 days late compared to the completion date of service provision as stipulated in Article 9 of Decree 254\/2026\/ND-CP, due to the company&#039;s habit of consolidating invoices to issue at the end of the month.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Consequence:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Category<\/b><\/td>\n<td style=\"text-align: center;\"><b>Data<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Export revenue<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80,000 USD x 3 months = 240,000 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exchange rate difference due to incorrect application time (assuming 300 VND\/USD)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">240,000 x 300 = 72,000,000 VND in revenue was incorrectly recorded.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Value of logistics service invoice issued late\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500,000,000 VND, VAT 10% = 50,000,000 VND declared incorrectly for the period.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Late payment penalty (at a rate of 0.03%\/day on the overdue tax amount, calculated for 15 days of delay)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000 x 0.03% x 15 days = 225,000 VND late payment penalty for this tax amount alone.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Solution:<\/b><span style=\"font-weight: 400;\"> After discovering errors during the quarterly internal review, the company decided to seek advice and support from the MAN \u2013 Master Accountant team. The MAN team then:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review the entire current exchange rate policy and revise the policy for determining exchange rates in writing, in accordance with the mandatory requirements of Circular 99\/2025\/TT-BTC, and apply it consistently to subsequent periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Re-establish the invoicing process in accordance with Article 9 of Decree 254\/2026\/ND-CP, and synchronize it with the electronic invoicing software to minimize errors caused by manual operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We assist businesses in explaining and correcting incorrectly declared figures from previous periods, minimizing the risk of further issues arising when tax authorities cross-check data.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a result, businesses not only resolve errors that have occurred but also proactively prevent the recurrence of risks in subsequent accounting periods, true to the core value that outsourcing accounting services brings.<\/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;\">Even a small mistake in applying exchange rates according to Circular 99\/2025\/TT-BTC or determining the timing of invoice issuance according to Decree 254\/2026\/ND-CP can cause businesses to face revenue discrepancies, tax arrears, and wasted time in processing. This is why outsourcing accounting services is increasingly becoming a necessary choice, helping businesses optimize costs while ensuring compliance with the latest regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you wish to review your current compliance levels or find suitable accounting solutions, our team is ready to advise and support your business.<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thue_dich_vu_ke_toan_ngoai\"><\/span><b>Frequently Asked Questions about Outsourcing Accounting Services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_nen_thue_dich_vu_ke_toan_ngoai\"><\/span><b>Which businesses should outsource their accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Outsourced accounting services are suitable for newly established businesses, startups, small and medium-sized enterprises (SMEs), sole proprietorships, and businesses involved in foreign exchange transactions or import\/export activities. This solution helps optimize personnel costs while ensuring compliance with frequently changing accounting and tax regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_co_thay_the_hoan_toan_ke_toan_noi_bo_khong\"><\/span><b>Can outsourcing accounting services completely replace in-house accounting?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Depending on the business&#039;s needs, some businesses choose to outsource full-service accounting to completely replace their in-house accounting department, while many others only hire a chief accountant or outsource a portion of the work such as tax filing, financial statement preparation, or tax settlement.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_khi_thue_dich_vu_ke_toan_ngoai\"><\/span><b>What preparations does a business need to make when outsourcing accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should prepare legal documents, accounting records, invoices, contracts, bank statements, and other documents related to business operations. Providing complete and timely documentation helps service providers accurately record transactions, prepare reports in accordance with regulations, and minimize errors during the process.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_ngoai_co_chiu_trach_nhiem_khi_xay_ra_sai_sot_khong\"><\/span><b>Are external accounting service providers liable for errors that occur?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The responsibilities of the service provider are determined by the contract signed between the two parties. Therefore, businesses need to choose a provider with clear quality control procedures, specific regulations on responsibilities, data security, and procedures for handling errors to protect their rights.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_ngoai_uy_tin\"><\/span><b>How to choose a reputable external accounting service provider?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A reputable accounting firm should meet all the requirements for providing accounting services, have a team of practicing accountants with experience handling diverse industries, clear information security procedures, and regularly update their knowledge of new regulations. Additionally, businesses should review the firm&#039;s profile, past clients, and contractual commitments to assess its professionalism.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn \u01b0u ti\u00ean c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i. Ch\u1ec9 trong n\u0103m 2026, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9501","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\/9501","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=9501"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9501\/revisions"}],"predecessor-version":[{"id":9506,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9501\/revisions\/9506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9502"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}