{"id":7962,"date":"2026-03-23T19:59:30","date_gmt":"2026-03-24T02:59:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7962"},"modified":"2026-03-24T00:33:34","modified_gmt":"2026-03-24T07:33:34","slug":"nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/","title":{"rendered":"\uc804\uc790\uc1a1\uc7a5\uc5d0 \uad00\ud55c \ubc95\ub839 70\/2025\/ND-CP\uc758 \ucd5c\uc2e0 \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><a 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\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 2025 v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n &#8211; thu\u1ebf trong n\u0103m 2026. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p g\u00f3c nh\u00ecn to\u00e0n di\u1ec7n, c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng nh\u01b0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 y\u00eau c\u1ea7u v\u1ec1 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ng\u00e0y c\u00e0ng m\u1ea1nh m\u1ebd.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Bo9-fsXaOUH00W4ROBIKy_8sWa2liz0b\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><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 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class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Thoi_diem_lap_hoa_don_dich_vu_dac_thu\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9<\/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\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Quy_dinh_ve_so_dinh_danh_ca_nhan_tren_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Bat_buoc_hoa_don_dien_tu_tu_may_tinh_tien\" >B\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Nha_cung_cap_nuoc_ngoai\" >Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/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\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Doanh_nghiep_che_xuat\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Cac_hanh_vi_bi_nghiem_cam_moi_bo_sung\" >C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m m\u1edbi b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Cap_nhat_bieu_mau_va_thu_tuc_hanh_chinh_nam_2026\" >C\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u0103m 2026<\/a><\/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\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Lo_trinh_trien_khai_va_nhung_luu_y_cho_doanh_nghiep\" >L\u1ed9 tr\u00ecnh tri\u1ec3n khai v\u00e0 nh\u1eefng l\u01b0u \u00fd cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_702025ND-CP_hoa_don_dien_tu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Ho_kinh_doanh_nao_phai_dung_hoa_don_tu_may_tinh_tien\" >H\u1ed9 kinh doanh n\u00e0o ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Neu_lap_hoa_don_sai_thoi_diem_co_bi_phat_khong\" >N\u1ebfu l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-70-2025-nd-cp-hoa-don-dien-tu\/#Co_bat_buoc_ghi_so_dinh_danh_ca_nhan_tren_hoa_don_khong\" >C\u00f3 b\u1eaft bu\u1ed9c ghi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_tong_quan_ve_Nghi_dinh_702025ND-CP_hoa_don_dien_tu\"><\/span><b>Gi\u1edbi thi\u1ec7u t\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf, vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (ng\u00e0y 20\/03\/2025) \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, khung ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c 01\/06\/2025 v\u00e0 xuy\u00ean su\u1ed1t n\u0103m 2026, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, h\u1ed9 kinh doanh v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y l\u00e0 l\u1ea5p \u0111\u1ea7y c\u00e1c kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd trong giao d\u1ecbch s\u1ed1, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ed1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_thuong_mai_dien_tu_Loai_hinh_hoa_don_moi_cho_xuat_khau\"><\/span><b>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: Lo\u1ea1i h\u00ecnh h\u00f3a \u0111\u01a1n m\u1edbi cho xu\u1ea5t kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7966\" aria-describedby=\"caption-attachment-7966\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7966\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu.jpg\" alt=\"Lo\u1ea1i h\u00ecnh h\u00f3a \u0111\u01a1n m\u1edbi cho xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loai-hinh-hoa-don-moi-cho-xuat-khau-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7966\" class=\"wp-caption-text\">Lo\u1ea1i h\u00ecnh h\u00f3a \u0111\u01a1n m\u1edbi cho xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m tr\u1ecdng y\u1ebfu nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 vi\u1ec7c ch\u00ednh th\u1ee9c h\u00f3a lo\u1ea1i h\u00ecnh &#8220;H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng ph\u1ea3i th\u1ef1c hi\u1ec7n &#8220;k\u00e9p&#8221; hai lo\u1ea1i ch\u1ee9ng t\u1eeb: H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Commercial Invoice) theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 H\u00f3a \u0111\u01a1n GTGT\/H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh thu\u1ebf Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y g\u00e2y ra nhi\u1ec1u b\u1ea5t c\u1eadp trong vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan Thu\u1ebf v\u00e0 H\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, lo\u1ea1i h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 s\u1eed d\u1ee5ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo th\u1eddi gian th\u1ef1c. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eabn cho ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 c\u0169, nh\u01b0ng khuy\u1ebfn kh\u00edch chuy\u1ec3n \u0111\u1ed5i s\u1edbm \u0111\u1ec3 h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 h\u1eadu ki\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_thoi_diem_lap_hoa_don_Cap_nhat_2026\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (C\u1eadp nh\u1eadt 2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7965\" aria-describedby=\"caption-attachment-7965\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7965\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n di\u1ec7n t\u1eed thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-thay-doi-ve-thoi-diem-lap-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7965\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n di\u1ec7n t\u1eed thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 &#8220;sai th\u1eddi \u0111i\u1ec3m&#8221; lu\u00f4n l\u00e0 n\u1ed7i lo l\u1edbn c\u1ee7a k\u1ebf to\u00e1n khi b\u1ecb thanh tra thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 mang l\u1ea1i nh\u1eefng gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 c\u1ef1c k\u1ef3 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_xuat_khau\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u0169, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng g\u00e2y tranh c\u00e3i gi\u1eefa th\u1eddi \u0111i\u1ec3m xu\u1ea5t kho v\u00e0 th\u1eddi \u0111i\u1ec3m th\u00f4ng quan. Kho\u1ea3n 6 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n cu\u1ed1i c\u00f9ng: Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 sau khi c\u00f3 k\u1ebft qu\u1ea3 th\u00f4ng quan ch\u00ednh th\u1ee9c, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi c\u00e1c \u0111\u01a1n h\u00e0ng ph\u1ea3i ki\u1ec3m \u0111\u1ecbnh ho\u1eb7c th\u00f4ng quan ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, \u0111\u1ec3 v\u1eadn h\u00e0nh chu\u1ea9n x\u00e1c quy tr\u00ecnh n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p nh\u1eb1m thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd, tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_dich_vu_dac_thu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5 s\u1ed1 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn h\u01a1n bao gi\u1edd h\u1ebft. C\u00e1c d\u1ecbch v\u1ee5 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng truy\u1ec1n h\u00ecnh, m\u1ea1ng x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ph\u00ed \u0111\u01b0\u1eddng b\u1ed9, v\u00e9 s\u1ed1 \u0111i\u1ec7n to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3, gi\u00fap gi\u1ea3m t\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01a1n l\u1ebb ph\u00e1t sinh qu\u00e1 l\u1edbn trong ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_so_dinh_danh_ca_nhan_tren_hoa_don_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u d\u00e2n c\u01b0 qu\u1ed1c gia, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed y\u00eau c\u1ea7u b\u1ed5 sung tr\u01b0\u1eddng th\u00f4ng tin &#8220;S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n&#8221; c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \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;\">M\u1ee5c \u0111\u00edch: Gi\u00fap Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd minh b\u1ea1ch thu nh\u1eadp v\u00e0 chi ti\u00eau, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n v\u00e0o v\u00ed gi\u1ea5y t\u1edd \u0111i\u1ec7n t\u1eed (VNeID).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c thi n\u0103m 2026: C\u00e1c ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay \u0111\u1ec1u \u0111\u00e3 c\u1eadp nh\u1eadt t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng tra c\u1ee9u s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n khi c\u00f3 th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng, gi\u00fap vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n tr\u1edf n\u00ean nhanh ch\u00f3ng h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bat_buoc_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>B\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7964\" aria-describedby=\"caption-attachment-7964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7964\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu.jpg\" alt=\"B\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bat-buoc-hoa-don-dien-tu-tu-may-tinh-tien-theo-Nghi-dinh-70_2025_ND-CP-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7964\" class=\"wp-caption-text\">B\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 &#8220;cu\u1ed9c c\u00e1ch m\u1ea1ng&#8221; \u0111\u1ed1i v\u1edbi kinh t\u1ebf h\u1ed9 gia \u0111\u00ecnh. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eafm tr\u1ef1c ti\u1ebfp v\u00e0o vi\u1ec7c hi\u1ec7n \u0111\u1ea1i h\u00f3a kh\u00e2u b\u00e1n l\u1ebb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_bat_buoc\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf kho\u00e1n m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n m\u00e0 ph\u1ea3i tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. Quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng kinh doanh b\u00ecnh \u0111\u1eb3ng gi\u1eefa h\u1ed9 kinh doanh l\u1edbn v\u00e0 doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh m\u1edbi chuy\u1ec3n \u0111\u1ed5i l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c c\u00f3 doanh thu l\u1edbn, vi\u1ec7c thu\u00ea<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_nganh_nghe_trong_diem\"><\/span><b>C\u00e1c ng\u00e0nh ngh\u1ec1 tr\u1ecdng \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c ng\u00e0nh ph\u1ea3i \u00e1p d\u1ee5ng ngay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 h\u00e0ng, qu\u00e1n \u0103n, kh\u00e1ch s\u1ea1n, trung t\u00e2m ti\u1ec7c c\u01b0\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si\u00eau th\u1ecb, c\u1eeda h\u00e0ng b\u00e1n l\u1ebb (tr\u1eeb \u0111\u1ea1i l\u00fd xe m\u00e1y, \u00f4 t\u00f4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khu vui ch\u01a1i, r\u1ea1p chi\u1ebfu phim, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tri\u1ec3n khai m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ph\u00e9p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c g\u1eedi th\u1eb3ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf ngay khi kh\u00e1ch thanh to\u00e1n, gi\u00fap ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 tham gia ch\u01b0\u01a1ng tr\u00ecnh &#8220;H\u00f3a \u0111\u01a1n may m\u1eafn&#8221; m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nha_cung_cap_nuoc_ngoai_va_doanh_nghiep_che_xuat\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch n\u1ed9i \u0111\u1ecba v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 nh\u01b0ng c\u00f3 \u0111\u00f3ng g\u00f3p quan tr\u1ecdng v\u00e0o n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft d\u00e0nh cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong khu ch\u1ebf xu\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nha_cung_cap_nuoc_ngoai\"><\/span><b>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ph\u00e9p c\u00e1c Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (nh\u01b0 Google, Meta, Amazon) t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t khi ch\u1ea1y qu\u1ea3ng c\u00e1o ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Cloud qu\u1ed1c t\u1ebf, v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y r\u1ea5t kh\u00f3 kh\u0103n trong kh\u00e2u ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_che_xuat\"><\/span><b>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0m r\u00f5 vi\u1ec7c ph\u00e2n t\u00e1ch gi\u1eefa ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng. N\u1ebfu Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba ho\u1eb7c kinh doanh d\u1ecbch v\u1ee5 ngo\u00e0i ch\u1ee9c n\u0103ng ch\u1ebf xu\u1ea5t, h\u1ecd ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_bi_nghiem_cam_moi_bo_sung\"><\/span><b>C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m m\u1edbi b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m th\u1eaft ch\u1eb7t k\u1ef7 c\u01b0\u01a1ng, Ngh\u1ecb \u0111\u1ecbnh 70\/2025 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung 02 h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ee5c l\u1ee3i: Bao g\u1ed3m c\u1ea3 vi\u1ec7c mua b\u00e1n h\u00f3a \u0111\u01a1n \u1ea3o \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng l\u1eadu ho\u1eb7c r\u1eeda ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed1 t\u00ecnh kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u: C\u00e1c doanh nghi\u1ec7p d\u00f9 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch nh\u01b0ng kh\u00f4ng truy\u1ec1n d\u1eef li\u1ec7u v\u1ec1 h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd b\u1ecb x\u1eed l\u00fd theo khung h\u00ecnh ph\u1ea1t m\u1edbi nh\u1ea5t n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_bieu_mau_va_thu_tuc_hanh_chinh_nam_2026\"><\/span><b>C\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu \u0111\u00e3 \u0111\u01b0\u1ee3c tinh g\u1ecdn nh\u01b0ng y\u00eau c\u1ea7u \u0111\u1ed9 ch\u00ednh x\u00e1c cao h\u01a1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-K7sBc-zDPgYrqLaRa3YMW2xwRDu0ICK\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/\u0110KTD-H\u0110\u0110T<\/span><\/a><span style=\"font-weight: 400;\">: \u0110\u00e3 b\u1ed5 sung th\u00eam c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/drive.google.com\/file\/d\/13ZcQ2aO5U4qzV-tw3OLWX5qLzmlDYegs\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o 04\/SS-H\u0110\u0110T<\/span><\/a><span style=\"font-weight: 400;\">: Quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u h\u01a1n tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai c\u00e1c bi\u1ec3u m\u1eabu n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch \u0111\u1ee7 kinh nghi\u1ec7m, c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi t\u1edd khai v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ec1u \u0111\u01b0\u1ee3c g\u1eedi \u0111\u00fang h\u1ea1n v\u00e0 chu\u1ea9n x\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_trien_khai_va_nhung_luu_y_cho_doanh_nghiep\"><\/span><b>L\u1ed9 tr\u00ecnh tri\u1ec3n khai v\u00e0 nh\u1eefng l\u01b0u \u00fd cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ng\u01b0\u1ee1ng doanh thu: \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u1ea7n \u0111\u1ed1i so\u00e1t doanh thu n\u0103m 2025 \u0111\u1ec3 bi\u1ebft m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c d\u00f9ng m\u00e1y t\u00ednh ti\u1ec1n t\u1eeb 2026 hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m: Li\u00ean h\u1ec7 nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o n\u1ed9i b\u1ed9: Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng v\u00e0 k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t d\u1eabn \u0111\u1ebfn ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\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\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u1ea3n c\u1eadp nh\u1eadt ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd trong c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh trong th\u1eddi \u0111\u1ea1i s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb vi\u1ec7c xu\u1ea5t hi\u1ec7n h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho \u0111\u1ebfn y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 h\u1ec7 th\u1ed1ng, quy tr\u00ecnh v\u00e0 n\u0103ng l\u1ef1c v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111ang loay hoay trong vi\u1ec7c c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m, chu\u1ea9n h\u00f3a quy tr\u00ecnh ho\u1eb7c \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi, \u0111\u00e2y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00ean ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i. Vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u2013 thu\u1ebf chuy\u00ean nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap b\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 b\u1ecb x\u1eed ph\u1ea1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u0110\u1eebng \u0111\u1ec3 nh\u1eefng thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 70\/2025 tr\u1edf th\u00e0nh \u201cr\u00e0o c\u1ea3n\u201d, tu\u00e2n th\u1ee7 t\u1ed1t ch\u00ednh l\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh cho doanh nghi\u1ec7p. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/span><\/p>\n<p><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> <a href=\"https:\/\/www.luatvietnam.net\/vn\/sua-doi-mot-so-quy-dinh-ve-hoa-don-dien-tu-tu-1-6-2025-vbpl134860.html\" target=\"_blank\" rel=\"noopener\">B\u00e0i vi\u1ebft LuatVietnam<\/a><\/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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_702025ND-CP_hoa_don_dien_tu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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=\"Ho_kinh_doanh_nao_phai_dung_hoa_don_tu_may_tinh_tien\"><\/span>H\u1ed9 kinh doanh n\u00e0o ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5\u2026 s\u1ebd b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng.                    <\/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_lap_hoa_don_sai_thoi_diem_co_bi_phat_khong\"><\/span>N\u1ebfu l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb ph\u1ea1t 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. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 n\u1edbi l\u1ecfng h\u01a1n, cho ph\u00e9p doanh nghi\u1ec7p c\u00f3 th\u00eam th\u1eddi gian (t\u1ed1i \u0111a \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo) trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.                    <\/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=\"Co_bat_buoc_ghi_so_dinh_danh_ca_nhan_tren_hoa_don_khong\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ghi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean h\u00f3a \u0111\u01a1n 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. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ed1c gia v\u00e0 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd minh b\u1ea1ch h\u01a1n.                    <\/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\": \"H\u1ed9 kinh doanh n\u00e0o ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5\u2026 s\u1ebd b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng.\"\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 l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb ph\u1ea1t 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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B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p g\u00f3c nh\u00ecn to\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7962"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7962\/revisions"}],"predecessor-version":[{"id":7989,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7962\/revisions\/7989"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7963"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}