{"id":8837,"date":"2026-06-09T14:06:37","date_gmt":"2026-06-09T07:06:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8837"},"modified":"2026-06-09T14:06:37","modified_gmt":"2026-06-09T07:06:37","slug":"thong-tu-32-2025-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 31\/05\/2025, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-32-2025-TT-BTC-huong-dan-thuc-hien-Luat-Quan-ly-thue-ve-hoa-don-chung-tu-659105.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 78\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC l\u00e0 y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft, c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u nh\u1eefng n\u1ed9i dung quan tr\u1ecdng v\u00e0 c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 32.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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;\">\ube44\ub140\uc7a5<\/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\/ko\/thong-tu-32-2025-tt-btc\/#Thong_tu_322025TT-BTC_co_hieu_luc_tu_ngay_nao\" >Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/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\/ko\/thong-tu-32-2025-tt-btc\/#Thong_tu_322025TT-BTC_bo_sung_chuong_trinh_hoa_don_may_man\" >Th\u00f4ng t\u01b0 32\/2025\/TT-BTC b\u1ed5 sung ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Doi_tuong_ap_dung\" >\uc801\uc6a9 \ub300\uc0c1<\/a><\/li><\/ul><\/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\/ko\/thong-tu-32-2025-tt-btc\/#Quy_dinh_moi_ve_uy_nhiem_lap_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp 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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Cac_truong_hop_duoc_uy_nhiem_lap_hoa_don\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Trach_nhiem_cua_ben_uy_nhiem\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Trach_nhiem_cua_ben_nhan_uy_nhiem\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m\u00a0<\/a><\/li><\/ul><\/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\/thong-tu-32-2025-tt-btc\/#Thong_tu_322025TT-BTC_huong_dan_moi_ve_ky_hieu_hoa_don_dien_tu\" >Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Ky_hieu_mau_so_hoa_don\" >K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Ky_hieu_ky_tu_hoa_don\" >K\u00fd hi\u1ec7u k\u00fd t\u1ef1 h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Huong_dan_cach_doc_ky_hieu_hoa_don_dien_tu_theo_quy_dinh\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Nhan_biet_hoa_don_co_ma_va_khong_co_ma_cua_co_quan_thue\" >Nh\u1eadn bi\u1ebft h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Quy_dinh_ve_hoa_don_dien_tu_doi_voi_hoat_dong_thuong_mai_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Hoa_don_GTGT_kiem_to_khai_hoan_thue_theo_Thong_tu_322025TT-BTC\" >H\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC\u00a0<\/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\/thong-tu-32-2025-tt-btc\/#Quy_dinh_the_nao_ve_nguoi_nop_thue_co_rui_ro_cao_ve_thue\" >Quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Tac_dong_doi_voi_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/thong-tu-32-2025-tt-btc\/#Cau_hoi_thuong_gap_ve_Thong_tu_322025TT-BTC\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Hoa_don_khoi_tao_tu_may_tinh_tien_su_dung_ky_hieu_nao\" >H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Ky_hieu_hoa_don_dien_tu_co_anh_huong_den_tinh_hop_le_cua_hoa_don_khong\" >K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Co_can_thay_doi_ky_hieu_hoa_don_dang_su_dung_khi_Thong_tu_322025TT-BTC_co_hieu_luc_khong\" >C\u00f3 c\u1ea7n thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng khi Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/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\/thong-tu-32-2025-tt-btc\/#Lam_sao_de_kiem_tra_ky_hieu_hoa_don_dien_tu_co_dung_quy_dinh_hay_khong\" >L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay 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\/thong-tu-32-2025-tt-btc\/#Sai_ky_hieu_hoa_don_dien_tu_co_bi_xu_phat_khong\" >Sai k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-32-2025-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_322025TT-BTC_co_hieu_luc_tu_ngay_nao\"><\/span><b>Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31\/05\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/06\/2025.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC thay th\u1ebf <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 78\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc \u0111\u00e2y. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nhi\u1ec1u quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi v\u0103n b\u1ea3n c\u0169, Th\u00f4ng t\u01b0 32\/2025 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd li\u00ean quan \u0111\u1ebfn:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng 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;\">Ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y cho th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd \u0111ang h\u01b0\u1edbng t\u1edbi vi\u1ec7c t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ed3ng th\u1eddi t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_322025TT-BTC_bo_sung_chuong_trinh_hoa_don_may_man\"><\/span><b>Th\u00f4ng t\u01b0 32\/2025\/TT-BTC b\u1ed5 sung ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung m\u1edbi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng quan t\u00e2m \u00e0 ch\u01b0\u01a1ng tr\u00ecnh l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c tri\u1ec3n khai nh\u1eb1m khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, vi\u1ec7c ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1eabn c\u00f2n di\u1ec5n ra kh\u00e1 ph\u1ed5 bi\u1ebfn. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho c\u01a1 quan thu\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh thu v\u00e0 ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua c\u01a1 ch\u1ebf l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 trao th\u01b0\u1edfng, c\u01a1 quan thu\u1ebf k\u1ef3 v\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao \u00fd th\u1ee9c l\u1ea5y h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng tham gia l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n tr\u00fang th\u01b0\u1edfng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c truy\u1ec1n v\u1ec1 c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, minh b\u1ea1ch v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u00e1t sinh. M\u1eb7c d\u00f9 ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh, nh\u01b0ng doanh nghi\u1ec7p c\u0169ng nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u l\u1ee3i \u00edch gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kh\u00e1ch h\u00e0ng c\u00f3 xu h\u01b0\u1edbng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n nhi\u1ec1u h\u01a1n, doanh nghi\u1ec7p s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng t\u1ed1t h\u01a1n c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi \u0111\u1ea1i s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_uy_nhiem_lap_hoa_don_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8841\" aria-describedby=\"caption-attachment-8841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8841\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-moi-ve-uy-nhiem-lap-hoa-don-dien-tu-theo-Thong-tu-32_2025_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8841\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u0169ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh chu\u1ed7i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_uy_nhiem_lap_hoa_don\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. N\u1ed9i dung \u1ee7y nhi\u1ec7m c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 c\u00e1c n\u1ed9i dung n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf tranh ch\u1ea5p ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ben_uy_nhiem\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c giao cho \u0111\u01a1n v\u1ecb kh\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0ng b\u00ean \u1ee7y nhi\u1ec7m v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 chuy\u1ec3n giao ho\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cho b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n lu\u00f4n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ben_nhan_uy_nhiem\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1c b\u00ean c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c truy\u1ec1n nh\u1eadn ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m hi\u1ec7n c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, n\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi ph\u1ea3i \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00f4ng t\u00e1c k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb. V\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng <\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> gi\u00fap doanh nghi\u1ec7p gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c nh\u00e2n s\u1ef1, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m vi\u1ec7c tri\u1ec3n khai c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_322025TT-BTC_huong_dan_moi_ve_ky_hieu_hoa_don_dien_tu\"><\/span><b>Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8840\" aria-describedby=\"caption-attachment-8840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8840\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu-.jpg\" alt=\"Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu-.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu--300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu--1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu--768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-huong-dan-moi-ve-ky-hieu-hoa-don-dien-tu--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8840\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p qu\u1ea3n l\u00fd, tra c\u1ee9u v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng t\u01b0 ti\u1ebfp t\u1ee5c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_hieu_mau_so_hoa_don\"><\/span><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn bi\u1ebft t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u00fd ngh\u0129a c\u1ee7a k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean trong m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i ch\u1eef s\u1ed1 t\u1eeb 1 \u0111\u1ebfn 9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c nhau, ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ri\u00eang bi\u1ec7t.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng \u00fd ngh\u0129a c\u00e1c ch\u1eef s\u1ed1 trong m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1eef s\u1ed1 \u0111\u1ea7u ti\u00ean<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c nh\u01b0: tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m: phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed v\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC \u0111\u00e3 b\u1ed5 sung v\u00e0 chu\u1ea9n h\u00f3a c\u00e1ch nh\u1eadn di\u1ec7n c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang lo\u1ea1i, \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_hieu_ky_tu_hoa_don\"><\/span><b>K\u00fd hi\u1ec7u k\u00fd t\u1ef1 h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nhanh lo\u1ea1i h\u00f3a \u0111\u01a1n, n\u0103m ph\u00e1t h\u00e0nh c\u0169ng nh\u01b0 h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n m\u00e3 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 \u00fd ngh\u0129a c\u1ee7a t\u1eebng k\u00fd t\u1ef1 \u0111\u1ec3 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng \u00fd ngh\u0129a c\u00e1c k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng \u00fd ngh\u0129a c\u00e1c k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>K\u00fd hi\u1ec7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc758\ubbf8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2025\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2026\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5d1\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec1u mang \u00fd ngh\u0129a ri\u00eang v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf. Khi tri\u1ec3n khai ho\u1eb7c n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u1ea5u h\u00ecnh k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00e1t h\u00e0nh \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u00fang n\u0103m s\u1eed d\u1ee5ng v\u00e0 \u0111\u00fang h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cach_doc_ky_hieu_hoa_don_dien_tu_theo_quy_dinh\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm \u0111\u01b0\u1ee3c \u00fd ngh\u0129a c\u1ee7a t\u1eebng k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u0169ng c\u1ea7n hi\u1ec3u c\u00e1ch \u0111\u1ecdc to\u00e0n b\u1ed9 d\u00e3y k\u00fd hi\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nhanh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c k\u00ea khai, h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n nh\u00ecn v\u00e0o k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, n\u0103m ph\u00e1t h\u00e0nh v\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng c\u1ea7n tra c\u1ee9u th\u00eam th\u00f4ng tin kh\u00e1c.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_biet_hoa_don_co_ma_va_khong_co_ma_cua_co_quan_thue\"><\/span><span style=\"font-weight: 400;\">Nh\u1eadn bi\u1ebft h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng k\u00fd t\u1ef1 quan tr\u1ecdng nh\u1ea5t trong c\u1ea5u tr\u00fac k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 C cho bi\u1ebft \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c truy\u1ec1n \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 K cho bi\u1ebft \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n bi\u1ec7t \u0111\u00fang hai k\u00fd t\u1ef1 n\u00e0y gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n m\u00e0 doanh nghi\u1ec7p ho\u1eb7c \u0111\u1ed1i t\u00e1c \u0111ang s\u1eed d\u1ee5ng, t\u1eeb \u0111\u00f3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra ch\u1ee9ng t\u1eeb hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch ph\u00e2n t\u00edch k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy chu\u1ea9n m\u1edbi.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 1:<\/b><span style=\"font-weight: 400;\"> K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n 1C25TAA<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 <\/span><b>1<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef <\/span><b>C<\/b><span style=\"font-weight: 400;\"> cho bi\u1ebft h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai s\u1ed1 <\/span><b>25<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp trong n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef <\/span><b>T<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 <\/span><b>AA<\/b><span style=\"font-weight: 400;\"> l\u00e0 ph\u1ea7n k\u00fd hi\u1ec7u do doanh nghi\u1ec7p t\u1ef1 thi\u1ebft l\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ch\u1ec9 c\u1ea7n nh\u00ecn v\u00e0o k\u00fd hi\u1ec7u &#8220;1C25TAA&#8221;, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n GTGT c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 2: <\/b><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n 1K25TYY<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 <\/span><b>1<\/b><span style=\"font-weight: 400;\"> l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef <\/span><b>K<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai s\u1ed1 <\/span><b>25<\/b><span style=\"font-weight: 400;\"> cho bi\u1ebft n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef <\/span><b>T<\/b><span style=\"font-weight: 400;\"> l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 <\/span><b>YY<\/b><span style=\"font-weight: 400;\"> l\u00e0 ph\u1ea7n k\u00fd hi\u1ec7u qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn khi kh\u00f4ng c\u1ea7n ph\u00e2n chia ri\u00eang c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3 c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 3:<\/b><span style=\"font-weight: 400;\"> K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n 7K25XAB<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 <\/span><b>7<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n 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;\">Ch\u1eef <\/span><b>K<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai s\u1ed1 <\/span><b>25<\/b><span style=\"font-weight: 400;\"> cho bi\u1ebft n\u0103m ph\u00e1t h\u00e0nh l\u00e0 n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef <\/span><b>\uc5d1\uc2a4<\/b><span style=\"font-weight: 400;\"> l\u00e0 k\u00fd hi\u1ec7u d\u00e0nh cho h\u00f3a \u0111\u01a1n 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;\">Hai k\u00fd t\u1ef1 <\/span><b>AB<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e2n lo\u1ea1i n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u00fd hi\u1ec7u n\u00e0y, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng nh\u1eadn di\u1ec7n \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, \u0111\u01b0\u1ee3c l\u1eadp trong n\u0103m 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hoa_don_dien_tu_doi_voi_hoat_dong_thuong_mai_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8839\" aria-describedby=\"caption-attachment-8839\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8839\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu.jpg\" alt=\"Th\u00f4ng t\u01b0 32\/2025\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thong-tu-32_2025_TT-BTC-quy-dinh-ve-hoa-don-dien-tu-doi-voi-hoat-dong-thuong-mai-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8839\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y \u0111\u1eb7t ra y\u00eau c\u1ea7u ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC \u0111\u00e3 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi m\u00f4 h\u00ecnh kinh doanh truy\u1ec1n th\u1ed1ng, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch di\u1ec5n ra tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u1edf nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u ph\u00e1t sinh li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u01a1 quan thu\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_GTGT_kiem_to_khai_hoan_thue_theo_Thong_tu_322025TT-BTC\"><\/span><b>H\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c trong Th\u00f4ng t\u01b0 32\/2025\/TT-BTC l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf d\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u ho\u00e0n thu\u1ebf v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho qu\u00e1 tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u00e1n h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ea7n r\u00e0 so\u00e1t m\u1eabu h\u00f3a \u0111\u01a1n v\u00e0 quy tr\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u m\u1edbi theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_the_nao_ve_nguoi_nop_thue_co_rui_ro_cao_ve_thue\"><\/span><b>Quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f2n h\u01b0\u1edbng d\u1eabn c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ed9i dung \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea7n ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u0103n ng\u1eeba h\u00e0nh vi gian l\u1eadn h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_doi_voi_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u1ed9c di\u1ec7n c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh nh\u1eb1m h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_322025TT-BTC\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/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=\"Hoa_don_khoi_tao_tu_may_tinh_tien_su_dung_ky_hieu_nao\"><\/span>H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u M. Lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i nh\u00e0 h\u00e0ng, qu\u00e1n \u0103n, si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i.                    <\/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=\"Ky_hieu_hoa_don_dien_tu_co_anh_huong_den_tinh_hop_le_cua_hoa_don_khong\"><\/span>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a 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. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau th\u1ee9c quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. N\u1ebfu k\u00fd hi\u1ec7u \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp sai ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi k\u00ea khai thu\u1ebf, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_can_thay_doi_ky_hieu_hoa_don_dang_su_dung_khi_Thong_tu_322025TT-BTC_co_hieu_luc_khong\"><\/span>C\u00f3 c\u1ea7n thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng khi Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u1ea5u h\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n t\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 32 v\u00e0 trao \u0111\u1ed5i v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu ph\u00e1t hi\u1ec7n \u0111i\u1ec3m ch\u01b0a ph\u00f9 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=\"Lam_sao_de_kiem_tra_ky_hieu_hoa_don_dien_tu_co_dung_quy_dinh_hay_khong\"><\/span>L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m tra lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu t\u1eebng k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 32 v\u00e0 cu\u1ed1i c\u00f9ng ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 gi\u00fap h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_ky_hieu_hoa_don_dien_tu_co_bi_xu_phat_khong\"><\/span>Sai k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb x\u1eed 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\tT\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. N\u1ebfu vi\u1ec7c s\u1eed d\u1ee5ng sai k\u00fd hi\u1ec7u d\u1eabn \u0111\u1ebfn l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.                    <\/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\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u M. Lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i nh\u00e0 h\u00e0ng, qu\u00e1n \u0103n, si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i.\"\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\": \"K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n 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. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau th\u1ee9c quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. N\u1ebfu k\u00fd hi\u1ec7u \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp sai ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi k\u00ea khai thu\u1ebf, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 c\u1ea7n thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng khi Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u1ea5u h\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n t\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 32 v\u00e0 trao \u0111\u1ed5i v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu ph\u00e1t hi\u1ec7n \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p.\"\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\": \"L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m tra lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu t\u1eebng k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 32 v\u00e0 cu\u1ed1i c\u00f9ng ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 gi\u00fap h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sai k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb x\u1eed 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\": \"T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. N\u1ebfu vi\u1ec7c s\u1eed d\u1ee5ng sai k\u00fd hi\u1ec7u d\u1eabn \u0111\u1ebfn l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. So v\u1edbi Th\u00f4ng t\u01b0 78\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y, v\u0103n b\u1ea3n m\u1edbi \u0111\u00e3 b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n chuy\u1ec3n \u0111\u1ed5i s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng n\u1ed9i dung nh\u01b0 h\u00f3a \u0111\u01a1n may m\u1eafn, \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro cao hay \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec1u c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 tri\u1ec3n khai \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 32\/2025\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 s\u1eb5n s\u00e0ng cho qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n. N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai thu\u1ebf ho\u1eb7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-dich-vu-ke-toan\/\">c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 h\u01a1n v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/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;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 31\/05\/2025, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 78\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u1ed1i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8838,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8837","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\/8837","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=8837"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8837\/revisions"}],"predecessor-version":[{"id":8843,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8837\/revisions\/8843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8838"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}