{"id":8651,"date":"2026-05-25T14:33:14","date_gmt":"2026-05-25T07:33:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8651"},"modified":"2026-05-25T14:33:14","modified_gmt":"2026-05-25T07:33:14","slug":"thong-tu-219-thue-gtgt-con-hieu-luc-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/","title":{"rendered":"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 thay th\u1ebf b\u1edfi v\u0103n b\u1ea3n n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf ph\u1ee9c t\u1ea1p, ph\u00e1t sinh h\u00e0ng ng\u00e0y v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eeb l\u00e2u \u0111\u00e3 r\u1ea5t quen thu\u1ed9c, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi h\u00e0ng lo\u1ea1t c\u1ea3i c\u00e1ch v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT m\u1edbi, nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng kh\u1ecfi th\u1eafc m\u1eafc li\u1ec7u Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u01b0\u1eddng t\u1eadn nh\u1ea5t \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c v\u00e0o th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh.<\/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\">\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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_2192013TT-BTC_la_gi_va_vai_tro_doi_voi_ke_toan\" >Th\u00f4ng t\u01b0 219\/2013\/TT-BTC l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n?<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_219_thue_GTGT_con_hieu_luc_khong_trong_nam_2026\" >Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026?<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Van_ban_thay_the_Thong_tu_219_Thong_tu_692025TT-BTC\" >V\u0103n b\u1ea3n thay th\u1ebf Th\u00f4ng t\u01b0 219: Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Tai_sao_can_phai_chuyen_doi_sang_Thong_tu_692025TT-BTC\" >T\u1ea1i sao c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC?<\/a><\/li><\/ul><\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#So_sanh_nhung_thay_doi_chinh_Thong_tu_2192013TT-BTC_voi_Thong_tu_692025TT-BTC\" >So s\u00e1nh nh\u1eefng thay \u0111\u1ed5i ch\u00ednh: Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1edbi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Nhung_rui_ro_neu_ke_toan_khong_cap_nhat_quy_dinh_moi\" >Nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/a><\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Huong_dan_ke_toan_chuyen_doi_nghiep_vu_sang_Thong_tu_692025TT-BTC\" >H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chuy\u1ec3n \u0111\u1ed5i nghi\u1ec7p v\u1ee5 sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Ra_soat_lai_he_thong_van_ban_noi_bo\" >R\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u1ed9i b\u1ed9<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Dao_tao_cap_nhat_cho_nhan_su_ke_toan\" >\u0110\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt cho nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Chu_dong_cap_nhat_phan_mem_ke_toan\" >Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Cau_hoi_thuong_gap_ve_Thong_tu_219_thue_GTGT_con_hieu_luc_khong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Doanh_nghiep_co_duoc_phep_ap_dung_Thong_tu_219_cho_cac_hop_dong_du_an_da_ky_truoc_ngay_01072025_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 219 cho c\u00e1c h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 kh\u00f4ng?<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Diem_khac_biet_quan_trong_nhat_trong_Thong_tu_692025TT-BTC_ma_ke_toan_can_dac_biet_luu_y_la_gi\" >\u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng nh\u1ea5t trong Th\u00f4ng t\u01b0 69\/2025\/TT-BTC m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 g\u00ec?<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Neu_phat_hien_da_lo_ke_khai_sai_quy_dinh_cu_tu_Thong_tu_219_cho_ky_tinh_thue_sau_ngay_01072025_xu_ly_nhu_the_nao\" >N\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u00e3 l\u1ee1 k\u00ea khai sai quy \u0111\u1ecbnh c\u0169 t\u1eeb Th\u00f4ng t\u01b0 219 cho k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/07\/2025, x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_69_co_lam_thay_doi_cach_tinh_thue_cho_hang_hoa_xuat_khau_khong\" >Th\u00f4ng t\u01b0 69 c\u00f3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/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\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_2192013TT-BTC_la_gi_va_vai_tro_doi_voi_ke_toan\"><\/span><b>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8653\" aria-describedby=\"caption-attachment-8653\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8653\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8653\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31\/12\/2013, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2014. V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u00e0 kim ch\u1ec9 nam, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng gi\u00fap th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 then ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (\u0110i\u1ec1u 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT (\u0110i\u1ec1u 5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf (kh\u1ea5u tr\u1eeb hay tr\u1ef1c ti\u1ebfp).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (\u0111\u1eb7c bi\u1ec7t l\u00e0 nguy\u00ean t\u1eafc 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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_219_thue_GTGT_con_hieu_luc_khong_trong_nam_2026\"><\/span><b>Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8654\" aria-describedby=\"caption-attachment-8654\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8654\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8654\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m l\u1edbn nh\u1ea5t c\u1ee7a gi\u1edbi k\u1ebf to\u00e1n. D\u1ef1a tr\u00ean d\u1eef li\u1ec7u h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ea1i Vi\u1ec7t Nam, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u0103m 2026, c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c l\u00e0 Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2025, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan v\u1ec1 thu\u1ebf GTGT \u0111\u00e3 ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh. S\u1ef1 thay \u0111\u1ed5i n\u00e0y n\u1eb1m trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ed3ng b\u1ed9 h\u00f3a ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ebfu k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eabn \u0111ang \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1eeb Th\u00f4ng t\u01b0 219 cho c\u00e1c t\u1edd khai ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf trong giai \u0111o\u1ea1n 2026, doanh nghi\u1ec7p \u0111ang \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=\"Van_ban_thay_the_Thong_tu_219_Thong_tu_692025TT-BTC\"><\/span><b>V\u0103n b\u1ea3n thay th\u1ebf Th\u00f4ng t\u01b0 219: Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi Th\u00f4ng t\u01b0 219 h\u1ebft hi\u1ec7u l\u1ef1c, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. \u0110\u00e2y hi\u1ec7n l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t v\u00e0 duy nh\u1ea5t h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm b\u1eaft Th\u00f4ng t\u01b0 69\/2025\/TT-BTC thay th\u1ebf cho n\u1ed9i dung m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n t\u1eebng b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c li\u1ec7u Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng l\u00e0 b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_phai_chuyen_doi_sang_Thong_tu_692025TT-BTC\"><\/span><b>T\u1ea1i sao c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 69 kh\u00f4ng ch\u1ec9 k\u1ebf th\u1eeba nh\u1eefng \u0111i\u1ec3m h\u1ee3p l\u00fd c\u1ee7a Th\u00f4ng t\u01b0 219 m\u00e0 c\u00f2n c\u1eadp nh\u1eadt nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf s\u1ed1 v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 h\u00f3a v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP: Gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf cho doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: C\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i Th\u00f4ng t\u01b0 69 \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, lo\u1ea1i b\u1ecf c\u00e1c kh\u00e1i ni\u1ec7m c\u0169 t\u1eeb Th\u00f4ng t\u01b0 219 v\u1ed1n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi k\u1ef7 nguy\u00ean chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft h\u00f3a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: R\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 tr\u00e1nh th\u1ea5t thu ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhung_thay_doi_chinh_Thong_tu_2192013TT-BTC_voi_Thong_tu_692025TT-BTC\"><\/span><b>So s\u00e1nh nh\u1eefng thay \u0111\u1ed5i ch\u00ednh: Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1edbi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n l\u00fd do t\u1ea1i sao k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n n\u00ean quan t\u00e2m \u0111\u1ebfn vi\u1ec7c Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng, h\u00e3y c\u00f9ng nh\u00ecn v\u00e0o nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u1ea3n l\u1ec1 trong Th\u00f4ng t\u01b0 69\/2025\/TT-BTC:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh nh\u1eefng thay \u0111\u1ed5i ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1edbi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><strong>\u30b3\u30f3\u30c6\u30f3\u30c4<\/strong><\/td>\n<td style=\"width: 36.5657%; text-align: center;\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/td>\n<td style=\"width: 47.1717%; text-align: center;\"><strong>Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u9069\u7528\u7bc4\u56f2<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf GTGT 2008 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf GTGT m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 h\u00f3a \u0111\u01a1n gi\u1ea5y v\u00e0 \u0111i\u1ec7n t\u1eed th\u1eddi k\u1ef3 \u0111\u1ea7u<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ho\u00e0n to\u00e0n d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0169 v\u1ec1 thanh to\u00e1n 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt theo giao d\u1ecbch t\u00e0i ch\u00ednh s\u1ed1 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u9084\u4ed8<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd ph\u1ee9c t\u1ea1p<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a 100% t\u00edch h\u1ee3p c\u1ed5ng th\u00f4ng tin thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng so s\u00e1nh tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 219\/2013\/TT-BTC sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i t\u00ean v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u00e0 l\u00e0 s\u1ef1 thay \u0111\u1ed5i to\u00e0n di\u1ec7n v\u1ec1 c\u00e1ch qu\u1ea3n l\u00fd, k\u00ea khai v\u00e0 ki\u1ec3m so\u00e1t thu\u1ebf GTGT trong th\u1eddi k\u1ef3 s\u1ed1 h\u00f3a. Nh\u1eefng c\u1eadp nh\u1eadt m\u1edbi \u0111\u00e3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh k\u1ebf to\u00e1n, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf c\u0169ng nh\u01b0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i doanh nghi\u1ec7p. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n nhanh ch\u00f3ng c\u1eadp nh\u1eadt nghi\u1ec7p v\u1ee5 theo quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t, tr\u00e1nh b\u1ecb truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_neu_ke_toan_khong_cap_nhat_quy_dinh_moi\"><\/span><b>Nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8655\" aria-describedby=\"caption-attachment-8655\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8655\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8655\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1, nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn t\u00ecm ki\u1ebfm c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00ec th\u00f3i quen s\u1eed d\u1ee5ng v\u0103n b\u1ea3n c\u0169. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn c\u00e1c 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;\">Sai l\u1ec7ch c\u0103n c\u1ee9 ph\u00e1p l\u00fd: Khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c tr\u00edch d\u1eabn Th\u00f4ng t\u01b0 219 s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf ngay l\u1eadp t\u1ee9c v\u00ec v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh sai thu\u1ebf: C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 69 \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i so v\u1edbi 219. \u00c1p d\u1ee5ng v\u0103n b\u1ea3n c\u0169 s\u1ebd d\u1eabn \u0111\u1ebfn k\u00ea khai sai, n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh ch\u00ednh: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt s\u1ef1 thay \u0111\u1ed5i n\u00e0y, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ch\u00ednh x\u00e1c, tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 trong k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chuyen_doi_nghiep_vu_sang_Thong_tu_692025TT-BTC\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chuy\u1ec3n \u0111\u1ed5i nghi\u1ec7p v\u1ee5 sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8656\" aria-describedby=\"caption-attachment-8656\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8656\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chuy\u1ec3n \u0111\u1ed5i nghi\u1ec7p v\u1ee5 sang Th\u00f4ng t\u01b0 69\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8656\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chuy\u1ec3n \u0111\u1ed5i nghi\u1ec7p v\u1ee5 sang Th\u00f4ng t\u01b0 69<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec b\u0103n kho\u0103n v\u1ec1 Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n t\u1eadp trung v\u00e0o vi\u1ec7c l\u00e0m ch\u1ee7 Th\u00f4ng t\u01b0 69. N\u1ebfu doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh t\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn, c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tphcm\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hi\u1ec7n nay \u0111\u00e3 c\u1eadp nh\u1eadt tr\u1ecdn b\u1ed9 quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng nhanh ch\u00f3ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham v\u1ea5n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c tr\u00e1nh r\u1ee7i ro truy thu, ph\u1ea1t thu\u1ebf v\u1ec1 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_he_thong_van_ban_noi_bo\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n, c\u00e1c m\u1eabu bi\u1ec3u v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT. Nh\u1eefng t\u00e0i li\u1ec7u c\u0169 c\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219 c\u1ea7n \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 69. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch theo chu\u1ea9n m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dao_tao_cap_nhat_cho_nhan_su_ke_toan\"><\/span><b>\u0110\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt cho nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ngay v\u1ec1 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 69. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00e0u kinh nghi\u1ec7m s\u1ebd gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng l\u1ed9 tr\u00ecnh x\u1eed l\u00fd thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u cho ban l\u00e3nh \u0111\u1ea1o tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_cap_nhat_phan_mem_ke_toan\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 c\u1eadp nh\u1eadt c\u00e1c t\u00ednh n\u0103ng v\u00e0 danh m\u1ee5c thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t con ng\u01b0\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_219_thue_GTGT_con_hieu_luc_khong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n chuy\u1ec3n giao t\u1eeb Th\u00f4ng t\u01b0 219\/2013\/TT-BTC sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang g\u1eb7p l\u00fang t\u00fang. MAN &#8211; Master Accountant Network \u0111\u00e3 t\u1ed5ng h\u1ee3p nh\u1eefng kh\u00f3 kh\u0103n v\u00e0 v\u01b0\u1edbng m\u1eafc c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p g\u1eedi v\u1ec1:<\/span><\/p>\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=\"Doanh_nghiep_co_duoc_phep_ap_dung_Thong_tu_219_cho_cac_hop_dong_du_an_da_ky_truoc_ngay_01072025_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 219 cho c\u00e1c h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf. N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf di\u1ec5n ra sau ng\u00e0y n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. Th\u00f4ng t\u01b0 219 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, do \u0111\u00f3 b\u1ea1n kh\u00f4ng th\u1ec3 l\u1ea5y l\u00fd do h\u1ee3p \u0111\u1ed3ng c\u0169 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u00e3 l\u1ea1c h\u1eadu. H\u00e3y r\u00e0 so\u00e1t l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 69.                    <\/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=\"Diem_khac_biet_quan_trong_nhat_trong_Thong_tu_692025TT-BTC_ma_ke_toan_can_dac_biet_luu_y_la_gi\"><\/span>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng nh\u1ea5t trong Th\u00f4ng t\u01b0 69\/2025\/TT-BTC m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec3m thay \u0111\u1ed5i mang t\u00ednh b\u1ea3n l\u1ec1 n\u1eb1m \u1edf vi\u1ec7c S\u1ed1 h\u00f3a 100%. Th\u00f4ng t\u01b0 69 si\u1ebft ch\u1eb7t vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua qua h\u1ec7 th\u1ed1ng c\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu nh\u01b0 \u1edf Th\u00f4ng t\u01b0 219, r\u1ee7i ro n\u1eb1m \u1edf kh\u00e2u l\u01b0u tr\u1eef h\u1ed3 s\u01a1 gi\u1ea5y, th\u00ec t\u1ea1i Th\u00f4ng t\u01b0 69, r\u1ee7i ro n\u1eb1m \u1edf s\u1ef1 sai l\u1ec7ch d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9 tuy\u1ec7t \u0111\u1ed1i gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c g\u1eedi l\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf.                    <\/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_phat_hien_da_lo_ke_khai_sai_quy_dinh_cu_tu_Thong_tu_219_cho_ky_tinh_thue_sau_ngay_01072025_xu_ly_nhu_the_nao\"><\/span>N\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u00e3 l\u1ee1 k\u00ea khai sai quy \u0111\u1ecbnh c\u0169 t\u1eeb Th\u00f4ng t\u01b0 219 cho k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/07\/2025, x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t do \u00e1p d\u1ee5ng nh\u1ea7m v\u0103n b\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. Vi\u1ec7c t\u1ef1 nguy\u1ec7n k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c khai sai thu\u1ebf.                    <\/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=\"Thong_tu_69_co_lam_thay_doi_cach_tinh_thue_cho_hang_hoa_xuat_khau_khong\"><\/span>Th\u00f4ng t\u01b0 69 c\u00f3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u00f4ng t\u01b0 69 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe h\u01a1n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 h\u1ed3 s\u01a1 x\u00e1c minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u1eb1m ch\u1ed1ng gian l\u1eadn ho\u00e0n thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n v\u1eabn gi\u1eef t\u01b0 duy c\u0169 t\u1eeb th\u1eddi Th\u00f4ng t\u01b0 219, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf. H\u00e3y ch\u00fa \u00fd \u0111\u1ecdc k\u1ef9 ph\u1ee5 l\u1ee5c h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t trong Th\u00f4ng t\u01b0 69.                    <\/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\": \"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 219 cho c\u00e1c h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf. N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf di\u1ec5n ra sau ng\u00e0y n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. Th\u00f4ng t\u01b0 219 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, do \u0111\u00f3 b\u1ea1n kh\u00f4ng th\u1ec3 l\u1ea5y l\u00fd do h\u1ee3p \u0111\u1ed3ng c\u0169 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u00e3 l\u1ea1c h\u1eadu. H\u00e3y r\u00e0 so\u00e1t l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 69.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng nh\u1ea5t trong Th\u00f4ng t\u01b0 69\/2025\/TT-BTC m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec3m thay \u0111\u1ed5i mang t\u00ednh b\u1ea3n l\u1ec1 n\u1eb1m \u1edf vi\u1ec7c S\u1ed1 h\u00f3a 100%. Th\u00f4ng t\u01b0 69 si\u1ebft ch\u1eb7t vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua qua h\u1ec7 th\u1ed1ng c\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu nh\u01b0 \u1edf Th\u00f4ng t\u01b0 219, r\u1ee7i ro n\u1eb1m \u1edf kh\u00e2u l\u01b0u tr\u1eef h\u1ed3 s\u01a1 gi\u1ea5y, th\u00ec t\u1ea1i Th\u00f4ng t\u01b0 69, r\u1ee7i ro n\u1eb1m \u1edf s\u1ef1 sai l\u1ec7ch d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9 tuy\u1ec7t \u0111\u1ed1i gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c g\u1eedi l\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u00e3 l\u1ee1 k\u00ea khai sai quy \u0111\u1ecbnh c\u0169 t\u1eeb Th\u00f4ng t\u01b0 219 cho k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/07\/2025, x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t do \u00e1p d\u1ee5ng nh\u1ea7m v\u0103n b\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. Vi\u1ec7c t\u1ef1 nguy\u1ec7n k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c khai sai thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u00f4ng t\u01b0 69 c\u00f3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Th\u00f4ng t\u01b0 69 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe h\u01a1n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 h\u1ed3 s\u01a1 x\u00e1c minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u1eb1m ch\u1ed1ng gian l\u1eadn ho\u00e0n thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n v\u1eabn gi\u1eef t\u01b0 duy c\u0169 t\u1eeb th\u1eddi Th\u00f4ng t\u01b0 219, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf. H\u00e3y ch\u00fa \u00fd \u0111\u1ecdc k\u1ef9 ph\u1ee5 l\u1ee5c h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t trong Th\u00f4ng t\u01b0 69.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u00e0m r\u00f5 th\u1eafc m\u1eafc Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng l\u00e0 minh ch\u1ee9ng cho tinh th\u1ea7n c\u1ea7u th\u1ecb v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. S\u1ef1 thay th\u1ebf c\u1ee7a Th\u00f4ng t\u01b0 69\/2025\/TT-BTC l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn t\u1ea5t y\u1ebfu c\u1ee7a ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam nh\u1eb1m minh b\u1ea1ch h\u00f3a v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chi ti\u1ebft v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf ph\u1ee9c t\u1ea1p, ph\u00e1t sinh h\u00e0ng ng\u00e0y v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eeb l\u00e2u \u0111\u00e3 r\u1ea5t quen thu\u1ed9c, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi h\u00e0ng lo\u1ea1t c\u1ea3i c\u00e1ch v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT m\u1edbi, nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng kh\u1ecfi th\u1eafc m\u1eafc li\u1ec7u Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft gi\u00fap k\u1ebf to\u00e1n doanh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8651","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\/8651","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8651"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8651\/revisions"}],"predecessor-version":[{"id":8657,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8651\/revisions\/8657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8652"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}