{"id":148,"date":"2025-05-09T15:33:50","date_gmt":"2025-05-09T08:33:50","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=68"},"modified":"2025-05-09T15:33:50","modified_gmt":"2025-05-09T08:33:50","slug":"tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/","title":{"rendered":"2025 \u5e74 6 \u6708 1 \u65e5\u304b\u3089: \u30ec\u30b8\u304b\u3089\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e8b\u696d\u8005\u306f\u3069\u308c\u3067\u3059\u304b?"},"content":{"rendered":"<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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Dinh_nghia_hoa_don_cho_ho_kinh_doanh\" >\u4e8b\u696d\u6240\u5411\u3051\u8acb\u6c42\u66f8\u306e\u5b9a\u7fa9<\/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\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Quy_dinh_phap_ly_ve_hoa_don_dien_tu_cho_ho_kinh_doanh\" >\u4e8b\u696d\u8005\u4e16\u5e2f\u5411\u3051\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236<\/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\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Cac_truong_hop_phai_lap_hoa_don_dien_tu_bang_may_tinh_tien_tu_01062025\" >\u30ec\u30b8\u3092\u5229\u7528\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\uff082025\u5e746\u67081\u65e5\u304b\u3089\uff09<\/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\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Loi_ich_cua_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\" >\u4f01\u696d\u4e16\u5e2f\u306b\u3068\u3063\u3066\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Huong_dan_thuc_hien_hoa_don_dien_tu_cho_ho_kinh_doanh\" >\u4e8b\u696d\u8005\u4e16\u5e2f\u5411\u3051\u96fb\u5b50\u8acb\u6c42\u66f8\u5c0e\u5165\u624b\u9806<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_hoa_don_cho_ho_kinh_doanh\"><\/span><b>\u4e8b\u696d\u6240\u5411\u3051\u8acb\u6c42\u66f8\u306e\u5b9a\u7fa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e8b\u696d\u6240\u3068\u306f\u3001\u500b\u4eba\u307e\u305f\u306f\u4e16\u5e2f\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u3001\u305d\u306e\u3059\u3079\u3066\u306e\u8cc7\u7523\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u4e8b\u696d\u6240\u3067\u3059\u3002\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u3001\u4e8b\u696d\u6240\u3067\u4f7f\u7528\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306f\u901a\u5e38\u3001\u00a0<b>\u5546\u54c1\u306e\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8<\/b>\u00a0\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\u306e\u4ee3\u308f\u308a\u306b\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\uff08\u500b\u5225VAT\u3092\u9664\u304f\uff09\u3092\u767a\u884c\u3059\u308b\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306f\u660e\u78ba\u306b\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8acb\u6c42\u66f8\u306f\u3001\u63a7\u9664\u65b9\u5f0f\u3067\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u3001\u4e8b\u696d\u6240\u306f\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u00a0<b>VAT \u8acb\u6c42\u66f8\u306f\u8a31\u53ef\u3055\u308c\u307e\u305b\u3093\u3002<\/b>\u4e8b\u696d\u6240\u306e\u8ca9\u58f2\u8acb\u6c42\u66f8\u306b VAT \u60c5\u5831\u304c\u5206\u96e2\u3055\u308c\u3066\u3044\u307e\u305b\u3093 (\u500b\u5225\u306e VAT \u306f\u3042\u308a\u307e\u305b\u3093)\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-dinh-phap-ly-ve-hoa-don-dien-tu-cho-ho-kinh-doanh.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<p>\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u00a0<b>\u4f01\u696d\u4e16\u5e2f\u5411\u3051\u96fb\u5b50\u8acb\u6c42\u66f8<\/b>\u00a0\u4e8b\u696d\u6240\u306e\u58f2\u4e0a\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u96fb\u5b50\u6587\u66f8\u3067\u3059\u3002\u3053\u306e\u8acb\u6c42\u66f8\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u30b3\u30fc\u30c9\uff08\u96fb\u5b50\u7f72\u540d\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u30c7\u30fc\u30bf\u3092\u9001\u4fe1\u3057\u305f\u5834\u5408\uff09\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u5834\u5408\u3068\u3001\u30ec\u30b8\u3067\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u30c7\u30fc\u30bf\u63a5\u7d9a\u304c\u5fc5\u8981\uff09\u304c\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002\u4ee5\u524d\u306f\u3001\u4e8b\u696d\u6240\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u79fb\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u5370\u5237\u3057\u305f\u7d19\u306e\u8acb\u6c42\u66f8\u3092\u8cfc\u5165\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u65b0\u3057\u3044\u898f\u5236\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u6240\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u00a0<b>\u30d3\u30b8\u30cd\u30b9\u8acb\u6c42\u66f8<\/b>\u00a0\u4e16\u5e2f\u304c\u767a\u884c\u3059\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\uff08\u5206\u96e2\u8ab2\u7a0e\u306e\u306a\u3044\u8ca9\u58f2\u5f62\u614b\uff09\u3067\u3059\u3002\u73fe\u5728\u3001\u56fd\u306f\u7ba1\u7406\u3068\u60c5\u5831\u691c\u7d22\u306e\u5229\u4fbf\u6027\u3092\u9ad8\u3081\u3001\u30c7\u30fc\u30bf\u7d1b\u5931\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u5316\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_hoa_don_dien_tu_cho_ho_kinh_doanh\"><\/span><b>\u4e8b\u696d\u8005\u4e16\u5e2f\u5411\u3051\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u653f\u4ee4123\/2020\/ND-CP\u304a\u3088\u3073\u901a\u905478\/2021\/TT-BTC\u306f\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7ba1\u7406\u3068\u4f7f\u7528\u3092\u898f\u5236\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u4f34\u3044\u30012022\u5e747\u67081\u65e5\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u6240\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306f\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u901a\u905478\/2021\uff08\u7b2c6\u6761\uff09\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u6240\u304c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li aria-level=\"1\">\u4e8b\u696d\u6240\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u00a0<b>\u7533\u544a\u65b9\u5f0f\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3046<\/b>\u00a0\uff08\u56fa\u5b9a\u7a0e\u7387\u9069\u7528\uff09\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li aria-level=\"1\">\u4e8b\u696d\u6240\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u00a0<b>\u4e00\u62ec\u6255\u3044\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3046<\/b>\u00a0\u8acb\u6c42\u66f8\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u767a\u751f\u3054\u3068\u306b\u5c0f\u58f2\u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u58f2\u4e0a\u30bf\u30a4\u30d7\uff09\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/li>\n<li aria-level=\"1\">\u4e8b\u696d\u6240\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u00a0<b>\u767a\u751f\u3054\u3068\u306b\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046<\/b>\u00a0\u8acb\u6c42\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u305d\u306e\u90fd\u5ea6\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3044\u305f\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u3001\u56f0\u96e3\u306a\u793e\u4f1a\u7d4c\u6e08\u7684\u5730\u57df\u306e\u4e8b\u696d\u6240\u306f\u3001\u6280\u8853\u7684\u30a4\u30f3\u30d5\u30e9\u3092\u6574\u5099\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u96fb\u5b50\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u30012022\u5e747\u67081\u65e5\u304b\u3089\u6700\u592712\u304b\u6708\u9593\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u7528\u3092\u5ef6\u671f\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u653f\u4ee470\/2025\uff082025\u5e746\u67081\u65e5\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5247\u3092\u88dc\u8db3\u3059\u308b\u3002\u00a0<b>\u30ec\u30b8\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8<\/b>\u3053\u308c\u306b\u4f34\u3044\u3001\u30ec\u30b8\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5229\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u5bfe\u8c61\u8005\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u5e74\u9593\u58f2\u4e0a\u9ad810\u5104VND\u4ee5\u4e0a\u306e\u4e8b\u696d\u6240\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u5c0f\u58f2\u696d\uff08\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30e2\u30fc\u30eb\u3001\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u3001\u5546\u5e97\uff09\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\uff08\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u30db\u30c6\u30eb\uff09\u3001\u65c5\u5ba2\u8f38\u9001\u3001\u9053\u8def\u8f38\u9001\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3001\u5a2f\u697d\uff08\u6620\u753b\u4e0a\u6620\uff09\u3001\u305d\u306e\u4ed6\u306e\u500b\u4eba\u30b5\u30fc\u30d3\u30b9\uff08\u30b5\u30ed\u30f3\u3001\u30b9\u30d1\u3001\u30b8\u30e0\u306a\u3069\uff09\u3067\u3059\u3002\u30ec\u30b8\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u30c7\u30fc\u30bf\u63a5\u7d9a\u3067\u304d\u308b\u30c7\u30d0\u30a4\u30b9\u304b\u3089\u5370\u5237\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306f\u4e0d\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u65b0\u3057\u3044\u898f\u5236\u306f\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9632\u6b62\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4eca\u65e5\u3067\u306f\u00a0<b>\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b>\u5e74\u53ce10\u5104\u30c9\u30f3\u3092\u8d85\u3048\u308b\u3001\u307e\u305f\u306f\u4e0a\u8a18\u696d\u7a2e\u3067\u4e8b\u696d\u3092\u55b6\u3080\u4e8b\u696d\u6240\u306f\u30012025\u5e746\u67081\u65e5\u3088\u308a\u3001\u7a0e\u91d1\u95a2\u9023\u306e\u30ec\u30b8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u4e8b\u696d\u6240\u306f\u3088\u308a\u6b63\u78ba\u306b\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_lap_hoa_don_dien_tu_bang_may_tinh_tien_tu_01062025\"><\/span><b>\u30ec\u30b8\u3092\u5229\u7528\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\uff082025\u5e746\u67081\u65e5\u304b\u3089\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/luatvietnam.net\/vn\/cac-truong-hop-ca-nhan-kinh-doanh-phai-lap-hddt-bang-may-tinh-tien-ke-tu-1-6-2025-vbpl135531.html\" target=\"_blank\" rel=\"nofollow noopener\">\u6cd5\u4ee470\/2025\u306b\u57fa\u3065\u304d<\/a>\u00a0\u7a0e\u52d9\u5f53\u5c40\u306e\u6307\u5c0e\u306b\u3088\u308a\u30012025\u5e746\u67081\u65e5\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u6240\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u30ec\u30b8\u304b\u3089\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li aria-level=\"1\"><b>\u5e74\u959310\u5104\u30c9\u30f3\u4ee5\u4e0a\u306e\u53ce\u76ca<\/b>.<\/li>\n<li aria-level=\"1\"><b>\u76f4\u8ca9<\/b>\u00a0\uff08\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30e2\u30fc\u30eb\u3001\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u3001\u5c0f\u58f2\u5e97\u3002\u81ea\u52d5\u8eca\u3001\u30aa\u30fc\u30c8\u30d0\u30a4\u3001\u30d0\u30a4\u30af\u3001\u305d\u306e\u4ed6\u306e\u81ea\u52d5\u8eca\u306f\u9664\u304f\uff09\u3002<\/li>\n<li aria-level=\"1\"><b>\u98df\u54c1\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u30db\u30c6\u30eb\u696d\u754c<\/b>: \u98f2\u98df\u696d\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u30db\u30c6\u30eb\u3002<\/li>\n<li aria-level=\"1\"><b>\u4ea4\u901a\u3068\u5a2f\u697d<\/b>: \u65c5\u5ba2\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u3001\u9053\u8def\u8f38\u9001\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3001\u82b8\u8853\u30fb\u5a2f\u697d\u30b5\u30fc\u30d3\u30b9\uff08\u6620\u753b\u306a\u3069\uff09\u3002<\/li>\n<li aria-level=\"1\"><b>\u305d\u306e\u4ed6\u306e\u500b\u4eba\u30b5\u30fc\u30d3\u30b9<\/b>: \u7d4c\u6e08\u90e8\u9580\u5206\u985e\u306b\u3088\u308b\u30d1\u30fc\u30bd\u30ca\u30eb\u30b1\u30a2\u30b5\u30fc\u30d3\u30b9\uff08\u30b5\u30ed\u30f3\u3001\u30b9\u30d1\u3001\u30b8\u30e0\u306a\u3069\uff09\u3002<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306f\u00a0<b>\u96fb\u5b50\u30ec\u30b8\u30b9\u30bf\u30fc<\/b>\u00a0\uff08\u96fb\u5b50\u8acb\u6c42\u66f8\u6a5f\u80fd\u3068\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u63a5\u7d9a\u3092\u5099\u3048\u305f\uff09\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3002\u30ec\u30b8\u3067\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306f\u3001\u901a\u5e38\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3068\u540c\u69d8\u306b\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3061\u307e\u3059\u3002\u3053\u306e\u8981\u4ef6\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u591a\u984d\u306e\u53ce\u5165\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3057\u3001\u4e8b\u696d\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h2 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\"><\/span><b>\u4f01\u696d\u4e16\u5e2f\u306b\u3068\u3063\u3066\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30e1\u30ea\u30c3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u4f01\u696d\u306b\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li aria-level=\"1\"><b>\u304a\u91d1\u3068\u6642\u9593\u3092\u7bc0\u7d04<\/b>: \u7d19\u3092\u5370\u5237\u3057\u305f\u308a\u4fdd\u7ba1\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u3066\u9001\u4fe1\u3059\u308b\u305f\u3081\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u307e\u305f\u306f\u96fb\u5b50\u30c7\u30d0\u30a4\u30b9\u3060\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<b>\u9ad8\u901f\u3067\u81ea\u52d5\u5316\u3055\u308c\u305f\u624b\u9806<\/b>: \u5b8c\u6210\u3057\u305f\u8acb\u6c42\u66f8\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u81ea\u52d5\u7684\u306b\u9001\u4fe1\u3055\u308c\u307e\u3059\u3002VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306e\u7533\u544a\u306f\u3001\u5229\u7528\u53ef\u80fd\u306a\u30c7\u30fc\u30bf\u304c\u3042\u308c\u3070\u3088\u308a\u7c21\u5358\u306b\u884c\u3048\u307e\u3059\u3002<\/li>\n<li aria-level=\"1\"><b>\u900f\u660e\u306a\u7ba1\u7406\u3001\u7c21\u5358\u306b\u8abf\u3079\u3089\u308c\u308b<\/b>: \u96fb\u5b50\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306f\u4e00\u5143\u7684\u306b\u4fdd\u5b58\u3055\u308c\u308b\u305f\u3081\u3001\u53ce\u76ca\u306e\u96c6\u8a08\u3084\u6bd4\u8f03\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<b>\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u8131\u7a0e\u3068\u95d8\u3046<\/b>.<br \/>\n<b>\u640d\u5931\u3068\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b<\/b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u713c\u5374\u3001\u7834\u65ad\u3001\u7d1b\u5931\u306e\u6050\u308c\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u306b\u3088\u308a\u8a08\u7b97\u30df\u30b9\u304c\u6e1b\u308a\u3001\u7dca\u6025\u6642\u306b\u5099\u3048\u3066\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3082\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li aria-level=\"1\"><b>\u9867\u5ba2\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u5411\u4e0a<\/b>:\u4f01\u696d\u4e16\u5e2f\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u5f8c\u3059\u3050\u306b\u96fb\u5b50\u30e1\u30fc\u30eb\u3067\u9001\u4fe1\u3067\u304d\u308b\u305f\u3081\u3001\u9867\u5ba2\u306b\u3068\u3063\u3066\u5229\u4fbf\u6027\u3068\u5c02\u9580\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u4e00\u822c\u7684\u306b\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u4f01\u696d\u304c\u624b\u7d9a\u304d\u3092\u6e1b\u3089\u3057\u3001\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3057\u3001\u6280\u8853\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h2 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_hien_hoa_don_dien_tu_cho_ho_kinh_doanh\"><\/span><b>\u4e8b\u696d\u8005\u4e16\u5e2f\u5411\u3051\u96fb\u5b50\u8acb\u6c42\u66f8\u5c0e\u5165\u624b\u9806<\/b><span 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aria-level=\"1\"><strong>E\u30e1\u30fc\u30eb:<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5bb6\u5185\u4e8b\u696d\u8005\u5411\u3051\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5b9a\u7fa9\uff1a\u5bb6\u5185\u4e8b\u696d\u8005\u3068\u306f\u3001\u500b\u4eba\u307e\u305f\u306f\u5bb6\u65cf\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u3001\u305d\u306e\u5168\u8cc7\u7523\u3092\u3082\u3063\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u4e8b\u696d\u8005\u3067\u3059\u3002\u73fe\u884c\u306e\u898f\u5b9a\u3067\u306f\u3001\u5bb6\u5185\u4e8b\u696d\u8005\u304c\u4f7f\u7528\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u901a\u5e38\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff08\u500b\u5225VAT\u3092\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u3059\u3002VAT\u6cd5\u306f\u660e\u78ba\u306b\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u63a7\u9664\u65b9\u5f0f\u3067\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u3001\u5bb6\u5185\u4e8b\u696d\u8005\u306f\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u53d7\u3051\u53d6\u308b\u8cc7\u683c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>","protected":false},"author":2,"featured_media":1689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=148"}],"version-history":[{"count":0,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/148\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/1689"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}