{"id":9090,"date":"2026-06-30T16:19:24","date_gmt":"2026-06-30T09:19:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9090"},"modified":"2026-06-30T16:19:24","modified_gmt":"2026-06-30T09:19:24","slug":"cong-van-4062-ct-nvt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f84062\/CT-NVT\u306f\u3001\u4e8b\u696d\u8005\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u767b\u9332\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/toan-van-cong-van-4062ctnvt-huong-dan-dang-ky-thue-dang-ky-su-dung-hoa-don-dien-tu-doi-voi-ho-kinh--50845.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 4062\/CT-NVT<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/6\/2026, gi\u1ea3i quy\u1ebft m\u1ed9t kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m qua: C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1ch n\u00e0o. Trong b\u1ed1i c\u1ea3nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217111\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> li\u00ean t\u1ee5c si\u1ebft ch\u1eb7t ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi khu v\u1ef1c kinh doanh phi ch\u00ednh th\u1ee9c, v\u0103n b\u1ea3n n\u00e0y tr\u1edf th\u00e0nh c\u0103n c\u1ee9 th\u1ef1c thi quan tr\u1ecdng cho h\u00e0ng tr\u0103m ngh\u00ecn h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 n\u1ed9i dung C\u00f4ng v\u0103n 4062\/CT-NVT, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh n\u0103m 2026, \u0111\u1ed3ng th\u1eddi chia s\u1ebb g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/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\">M\u1ee5c l\u1ee5c<\/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\/ja\/cong-van-4062-ct-nvt\/#Tom_tat_trong_tam_ve_Cong_van_4062CT-NVT\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/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\/cong-van-4062-ct-nvt\/#Cong_van_4062CT-NVT_la_gi_va_duoc_ban_hanh_trong_boi_canh_nao\" >C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/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\/cong-van-4062-ct-nvt\/#Vai_tro_cua_hoa_don_dien_tu_trong_quan_tri_tai_chinh_va_thue\" >Vai tr\u00f2 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf<\/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\/cong-van-4062-ct-nvt\/#Doi_tuong_bat_buoc_ap_dung_hoa_don_dien_tu_theo_Cong_van_4062CT-NVT\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/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\/cong-van-4062-ct-nvt\/#Thoi_gian_va_cac_buoc_dang_ky_hoa_don_dien_tu_can_luu_y\" >Th\u1eddi gian v\u00e0 c\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/#Cac_buoc_dang_ky_hoa_don_dien_tu\" >C\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/ja\/cong-van-4062-ct-nvt\/#Case_study_thuc_te_Ho_kinh_doanh_online_vuot_nguong_doanh_thu_giua_nam\" >Case study th\u1ef1c t\u1ebf: H\u1ed9 kinh doanh online v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu gi\u1eefa n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/#Rui_ro_thuong_gap_va_kinh_nghiem_xu_ly\" >R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4062-ct-nvt\/#Giai_dap_thac_mac_ve_Cong_van_4062CT-NVT\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/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\/cong-van-4062-ct-nvt\/#Ca_nhan_kinh_doanh_khong_dang_ky_ho_kinh_doanh_co_phai_dang_ky_hoa_don_dien_tu_khong\" >C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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\/cong-van-4062-ct-nvt\/#Doanh_thu_bao_nhieu_thi_bat_buoc_dung_hoa_don_dien_tu\" >Doanh thu bao nhi\u00eau th\u00ec b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/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\/cong-van-4062-ct-nvt\/#Thoi_han_dang_ky_hoa_don_dien_tu_khi_vuot_nguong_doanh_thu_la_bao_lau\" >Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu l\u00e0 bao l\u00e2u?<\/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\/cong-van-4062-ct-nvt\/#Ho_kinh_doanh_co_doanh_thu_duoi_1_ty_dong_co_duoc_dung_hoa_don_dien_tu_khong\" >H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Cong_van_4062CT-NVT\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/6\/2026, l\u00e0m r\u00f5 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh, k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n kinh doanh ch\u01b0a c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. V\u0103n b\u1ea3n d\u00f9ng \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ho\u1eb7c c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng t\u1ef1 nguy\u1ec7n. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4062CT-NVT_la_gi_va_duoc_ban_hanh_trong_boi_canh_nao\"><\/span><b>C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT n\u0103m 2026 l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 cho c\u01a1 quan thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 h\u1ed9 kinh doanh v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ban h\u00e0nh quy \u0111\u1ecbnh m\u1edbi, m\u00e0 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ra \u0111\u1eddi sau khi nhi\u1ec1u c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc \u0111\u00e2y y\u00eau c\u1ea7u m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i g\u1eafn v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, trong khi th\u1ef1c t\u1ebf c\u00f3 m\u1ed9t b\u1ed9 ph\u1eadn c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p nh\u01b0ng kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. C\u00f4ng v\u0103n 4062\/CT-NVT ch\u00ednh th\u1ee9c th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, vi\u1ec7c C\u1ee5c Thu\u1ebf ch\u1ee7 \u0111\u1ed9ng ban h\u00e0nh v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang cho nh\u00f3m c\u00e1 nh\u00e2n kinh doanh t\u1ef1 do cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf \u0111ang d\u1ecbch chuy\u1ec3n m\u1ea1nh t\u1eeb ki\u1ec3m so\u00e1t theo h\u1ed3 s\u01a1 gi\u1ea5y sang ki\u1ec3m so\u00e1t theo d\u00f2ng ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 t\u00edn hi\u1ec7u m\u00e0 ch\u1ee7 h\u1ed9 kinh doanh, \u0111\u1eb7c bi\u1ec7t nh\u00f3m kinh doanh online, c\u1ea7n l\u01b0u t\u00e2m s\u1edbm \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t ng\u01b0\u1ee3c d\u1eef li\u1ec7u doanh thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_hoa_don_dien_tu_trong_quan_tri_tai_chinh_va_thue\"><\/span><b>Vai tr\u00f2 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ch\u1ee9ng t\u1eeb ghi nh\u1eadn giao d\u1ecbch. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, \u0111\u00e2y l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u1eddi gian th\u1ef1c, thay v\u00ec d\u1ef1a v\u00e0o khai b\u00e1o \u0111\u1ecbnh k\u1ef3 nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed mang l\u1ea1i ba gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n, gi\u00fap ch\u1ee7 h\u1ed9 d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf v\u1edbi doanh thu k\u00ea khai.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu khi c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu ng\u00e2n h\u00e0ng v\u00e0 doanh thu khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn v\u1ed1n vay ng\u00e2n h\u00e0ng, v\u00ec b\u00e1o c\u00e1o doanh thu c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e1nh gi\u00e1 tin c\u1eady h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed5 s\u00e1ch vi\u1ebft tay.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<blockquote><p><b>T\u00ecm hi\u1ec3u th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai s\u00f3t theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng h\u1ed9 kinh doanh, doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u s\u1ebd gi\u00fap to\u00e0n b\u1ed9 quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai doanh thu \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, tr\u00e1nh ph\u00e1t sinh sai s\u00f3t khi doanh thu t\u0103ng tr\u01b0\u1edfng nhanh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_ap_dung_hoa_don_dien_tu_theo_Cong_van_4062CT-NVT\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9092\" aria-describedby=\"caption-attachment-9092\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9092\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 4062\/CT-NVT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-ap-dung-hoa-don-dien-tu-theo-Cong-van-4062_CT-NVT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9092\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00f9ng kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP, ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t m\u00e0 C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0m r\u00f5: d\u00f9 kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t sinh doanh thu. T\u1eeb ng\u00e0y 14\/05\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u1ec3 nh\u00f3m n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 hai l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng. Nh\u00f3m n\u00e0y b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 ba l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng nh\u01b0ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng t\u1ef1 nguy\u1ec7n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 t\u01b0 l\u00e0 h\u1ed9 kinh doanh m\u1edbi ra kinh doanh ho\u1eb7c h\u1ed9 c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc ch\u01b0a v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng trong n\u0103m t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i ph\u00e1t sinh doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh, quy \u0111\u1ecbnh y\u00eau c\u1ea7u s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf cho to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec3m b\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ghi r\u00f5 m\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean t\u1eebng h\u00f3a \u0111\u01a1n xu\u1ea5t ra \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e2n b\u1ed5 doanh thu ch\u00ednh x\u00e1c theo t\u1eebng \u0111\u1ecba b\u00e0n.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_va_cac_buoc_dang_ky_hoa_don_dien_tu_can_luu_y\"><\/span><b>Th\u1eddi gian v\u00e0 c\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9091\" aria-describedby=\"caption-attachment-9091\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9091\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT.jpg\" alt=\"Th\u1eddi gian v\u00e0 c\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd theo C\u00f4ng v\u0103n 4062\/CT-NVT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/hoi-gian-va-cac-buoc-dang-ky-hoa-don-dien-tu-can-luu-y-theo-Cong-van-4062_CT-NVT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9091\" class=\"wp-caption-text\">Th\u1eddi gian v\u00e0 c\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ed1c doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng. Theo \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp, m\u1ed1c th\u1eddi gian th\u00f4ng b\u00e1o doanh thu c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m v\u1edbi doanh thu th\u1ef1c t\u1ebf t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ph\u1ea3i th\u00f4ng b\u00e1o doanh thu ph\u00e1t sinh \u0111\u1ebfn h\u1ebft 30\/6 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/7 v\u00e0 th\u00f4ng b\u00e1o doanh thu 6 th\u00e1ng cu\u1ed1i n\u0103m ch\u1eadm nh\u1ea5t v\u00e0o 31\/1 n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng trong 6 th\u00e1ng cu\u1ed1i n\u0103m v\u1edbi doanh thu t\u01b0\u01a1ng t\u1ef1 th\u00ec th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/1 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Khi doanh thu l\u0169y k\u1ebf c\u1ee7a h\u1ed9 m\u1edbi th\u00e0nh l\u1eadp v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 kinh doanh chuy\u1ec3n sang khai thu\u1ebf theo qu\u00fd theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb qu\u00fd ph\u00e1t sinh m\u1ee9c doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_dang_ky_hoa_don_dien_tu\"><\/span><b>C\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 h\u00ecnh dung quy tr\u00ecnh theo ba b\u01b0\u1edbc, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc m\u1ed9t, h\u1ed9 kinh doanh theo d\u00f5i doanh thu l\u0169y k\u1ebf theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf, c\u00f3 th\u1ec3 l\u00e0 th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai \u0111ang \u00e1p d\u1ee5ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc hai, ngay khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 t\u1ed5ng doanh thu l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m v\u01b0\u1ee3t m\u1ed1c 1 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 kinh doanh c\u00f3 30 ng\u00e0y \u0111\u1ec3 ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc ba, t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd, m\u1ecdi giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay v\u00ec h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 tr\u01b0\u1edbc.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Ho_kinh_doanh_online_vuot_nguong_doanh_thu_giua_nam\"><\/span><b>Case study th\u1ef1c t\u1ebf: H\u1ed9 kinh doanh online v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu gi\u1eefa n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4062\/CT-NVT, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng c\u1ee7a m\u1ed9t h\u1ed9 kinh doanh b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 c\u1eeda h\u00e0ng v\u1eadt l\u00fd v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn h\u1ebft qu\u00fd 1 n\u0103m 2026, doanh thu l\u0169y k\u1ebf c\u1ee7a h\u1ed9 n\u00e0y \u0111\u1ea1t 650 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng n\u00ean ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c. Sang qu\u00fd 2, do m\u00f9a cao \u0111i\u1ec3m b\u00e1n h\u00e0ng, doanh thu l\u0169y k\u1ebf t\u00ednh \u0111\u1ebfn h\u1ebft th\u00e1ng 6 \u0111\u1ea1t 1,2 t\u1ef7 \u0111\u1ed3ng, ch\u00ednh th\u1ee9c v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, h\u1ed9 kinh doanh n\u00e0y c\u00f3 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 30\/6, t\u1ee9c ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30\/7\/2026, \u0111\u1ec3 ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed3ng th\u1eddi, h\u1ed9 kinh doanh chuy\u1ec3n t\u1eeb h\u00ecnh th\u1ee9c th\u00f4ng b\u00e1o doanh thu sang khai thu\u1ebf theo qu\u00fd k\u1ec3 t\u1eeb qu\u00fd 2\/2026, \u00e1p d\u1ee5ng theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, \u0111\u1ed9i ng\u0169 MAN t\u1eebng ghi nh\u1eadn kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh ch\u1eadm \u0111\u0103ng k\u00fd qu\u00e1 th\u1eddi h\u1ea1n 30 ng\u00e0y do kh\u00f4ng theo d\u00f5i s\u00e1t doanh thu l\u0169y k\u1ebf theo t\u1eebng th\u00e1ng, d\u1eabn \u0111\u1ebfn b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network<\/b><span style=\"font-weight: 400;\">: Thi\u1ebft l\u1eadp b\u1ea3ng theo d\u00f5i doanh thu l\u0169y k\u1ebf theo th\u1eddi gian th\u1ef1c ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, gi\u00fap ch\u1ee7 h\u1ed9 ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd \u0111\u00fang h\u1ea1n. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u h\u1ed9 kinh doanh quy m\u00f4 nh\u1ecf l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue-ngoai\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thay v\u00ec t\u1ef1 x\u1eed l\u00fd n\u1ed9i b\u1ed9, v\u00ec \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch s\u1ebd gi\u00e1m s\u00e1t m\u1ed1c th\u1eddi gian \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai ch\u00ednh x\u00e1c h\u01a1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_kinh_nghiem_xu_ly\"><\/span><b>R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, MAN nh\u1eadn th\u1ea5y ba r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 4062\/CT-NVT:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu. Nhi\u1ec1u h\u1ed9 kinh doanh ch\u1ec9 t\u1ed5ng h\u1ee3p doanh thu v\u00e0o cu\u1ed1i n\u0103m \u0111\u1ec3 quy\u1ebft to\u00e1n, trong khi quy \u0111\u1ecbnh y\u00eau c\u1ea7u theo d\u00f5i theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. H\u1eadu qu\u1ea3 l\u00e0 khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ph\u00e1t hi\u1ec7n doanh thu \u0111\u00e3 v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng t\u1eeb gi\u1eefa n\u0103m nh\u01b0ng h\u1ed9 kinh doanh ch\u01b0a \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o doanh thu v\u00e0 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 hai th\u1ee7 t\u1ee5c kh\u00e1c nhau v\u1edbi m\u1ed1c th\u1eddi gian kh\u00e1c nhau, nh\u01b0ng kh\u00f4ng \u00edt ch\u1ee7 h\u1ed9 kinh doanh \u00e1p d\u1ee5ng sai, d\u1eabn \u0111\u1ebfn v\u1eeba ch\u1eadm th\u00f4ng b\u00e1o v\u1eeba ch\u1eadm \u0111\u0103ng k\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ed9 kinh doanh. Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m C\u00f4ng v\u0103n 4062\/CT-NVT \u0111\u01b0\u1ee3c ban h\u00e0nh, nh\u00f3m n\u00e0y g\u1eb7p kh\u00f3 kh\u0103n k\u1ef9 thu\u1eadt khi \u0111\u0103ng k\u00fd tr\u00ean h\u1ec7 th\u1ed1ng, d\u1eabn \u0111\u1ebfn t\u00e2m l\u00fd tr\u00ec ho\u00e3n ho\u1eb7c b\u1ecf qua ngh\u0129a v\u1ee5. Sau khi h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p t\u1eeb 14\/05\/2026, ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7, v\u00e0 vi\u1ec7c ti\u1ebfp t\u1ee5c tr\u00ec ho\u00e3n s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u m\u00e0 MAN: <\/b><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t doanh thu theo chu k\u1ef3 h\u00e0ng th\u00e1ng, k\u1ebft h\u1ee3p \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf, sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 b\u00e1o c\u00e1o t\u1eeb c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed n\u1ebfu c\u00f3. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ch\u00e9o ba ngu\u1ed3n d\u1eef li\u1ec7u n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm th\u1eddi \u0111i\u1ec3m doanh thu l\u0169y k\u1ebf ti\u1ec7m c\u1eadn ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng, t\u1eeb \u0111\u00f3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi th\u1eddi h\u1ea1n 30 ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang c\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh, c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/gia-thue-dich-vu-ke-toan\/\">thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i MAN \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ea7u n\u1ed1i th\u1ef1c thi gi\u1eefa quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ng\u01b0\u1ee1ng doanh thu 1 t\u1ef7 \u0111\u1ed3ng, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ebfn nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ch\u01b0a c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 quy tr\u00ecnh \u0111\u0103ng k\u00fd theo C\u00f4ng v\u0103n 4062\/CT-NVT s\u1ebd gi\u00fap h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c r\u00e0 so\u00e1t doanh thu, chu\u1ea9n h\u00f3a quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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>Email:<\/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;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Cong_van_4062CT-NVT\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_kinh_doanh_khong_dang_ky_ho_kinh_doanh_co_phai_dang_ky_hoa_don_dien_tu_khong\"><\/span>C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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. Theo C\u00f4ng v\u0103n 4062\/CT-NVT, nh\u00f3m n\u00e0y v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 14\/05\/2026.                    <\/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=\"Doanh_thu_bao_nhieu_thi_bat_buoc_dung_hoa_don_dien_tu\"><\/span>Doanh thu bao nhi\u00eau th\u00ec b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u.                    <\/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=\"Thoi_han_dang_ky_hoa_don_dien_tu_khi_vuot_nguong_doanh_thu_la_bao_lau\"><\/span>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu l\u00e0 bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed9 kinh doanh c\u00f3 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd.                    <\/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=\"Ho_kinh_doanh_co_doanh_thu_duoi_1_ty_dong_co_duoc_dung_hoa_don_dien_tu_khong\"><\/span>H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ef1 nguy\u1ec7n n\u1ebfu c\u00f3 nhu c\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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. 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H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ef1 nguy\u1ec7n n\u1ebfu c\u00f3 nhu c\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/6\/2026, gi\u1ea3i quy\u1ebft m\u1ed9t kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m qua: C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1ch n\u00e0o. Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP li\u00ean t\u1ee5c si\u1ebft ch\u1eb7t ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi khu v\u1ef1c kinh doanh phi ch\u00ednh th\u1ee9c, v\u0103n b\u1ea3n n\u00e0y tr\u1edf th\u00e0nh c\u0103n c\u1ee9 th\u1ef1c thi quan tr\u1ecdng cho h\u00e0ng tr\u0103m ngh\u00ecn h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 n\u1ed9i dung [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9090","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\/9090","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=9090"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9090\/revisions"}],"predecessor-version":[{"id":9094,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9090\/revisions\/9094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9093"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}