{"id":9137,"date":"2026-07-06T14:59:40","date_gmt":"2026-07-06T07:59:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9137"},"modified":"2026-09-07T16:43:44","modified_gmt":"2026-09-07T09:43:44","slug":"xuat-hoa-don-theo-nghi-dinh-254","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/","title":{"rendered":"\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc77c \uc870\ud68c\ud45c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc5d0\ub294 \uae30\uc5c5, \uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \ubc95\ub839\uc740 \uc804\uc790 \uc1a1\uc7a5\uc5d0 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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\/xuat-hoa-don-theo-nghi-dinh-254\/#Nghi_dinh_2542026ND-CP_la_gi\" >\ubc95\ub839 254\/2026\/ND-CP\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Pham_vi_dieu_chinh\" >\uaddc\uc81c \ubc94\uc704<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Thoi_diem_ap_dung\" >\uc2e0\uccad \uc2dc\uae30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguoi_mua_khong_cung_cap_thong_tin_thi_xuat_hoa_don_theo_Nghi_dinh_254_ra_sao\" >\uad6c\ub9e4\uc790\uac00 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc5b4\ub5bb\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Quy_dinh_tai_diem_b_khoan_4_Phu_luc_ban_hanh_kem_theo_Nghi_dinh_2542026ND-CP\" >\ubc95\ub839 254\/2026\/ND-CP\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d 4\ud56d b\ud638\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#So_sanh_voi_quy_dinh_cu_truoc_khi_ap_dung_Nghi_dinh_254\" >\ubc95\ub839 254\ud638 \uc2dc\ud589 \uc774\uc804\uc758 \uae30\uc874 \uaddc\uc815\uacfc\uc758 \ube44\uad50.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Vi_sao_quy_dinh_nay_quan_trong_voi_doanh_nghiep_ban_le_dich_vu\" >\uc774 \uaddc\uc815\uc774 \uc18c\ub9e4 \ubc0f \uc11c\ube44\uc2a4\uc5c5\uccb4\uc5d0 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Thoi_diem_xuat_hoa_don_theo_Nghi_dinh_254_doi_voi_tung_loai_hang_hoa_dich_vu\" >\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uac01 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc720\ud615\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguyen_tac_chung\" >\uc77c\ubc18 \uc6d0\uce59<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Luu_y_khi_ap_dung_bang_tra_cuu_vao_thuc_te_doanh_nghiep\" >\ube44\uc988\ub2c8\uc2a4 \uc2e4\ubb34\uc5d0 \uc870\ud68c \ud14c\uc774\ube14\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Muc_phat_khi_vi_pham_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\" >\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \uc704\ubc18 \uc2dc \ucc98\ubc8c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nhom_1_Vi_pham_khi_lap_hoa_don_sai_thoi_diem\" >\uadf8\ub8f9 1: \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \ub9de\ucd98 \uac83\uacfc \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nhom_2_Vi_pham_doi_voi_hang_khuyen_mai_quang_cao_tra_thay_luong\" >\uadf8\ub8f9 2: \ud310\ucd09\ubb3c, \uad11\uace0 \ubc0f \uae09\uc5ec \ub300\uc2e0 \uc9c0\uae09\ub41c \uae08\uc561\uacfc \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguyen_tac_ap_dung_muc_phat\" >\ubc8c\uce59 \uc801\uc6a9 \uc6d0\uce59<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\" >\uae30\uc5c5\uc740 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uc5b4\ub5a4 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud560\uae4c\uc694?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Ra_soat_va_cap_nhat_quy_trinh_lap_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Thu_thap_day_du_thong_tin_cua_nguoi_mua_truoc_khi_lap_hoa_don\" >\uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uae30 \uc804\uc5d0 \uad6c\ub9e4\uc790 \uc815\ubcf4\ub97c \ubaa8\ub450 \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624.<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Xac_dinh_dung_thoi_diem_lap_hoa_don\" >\uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \uc801\ud569\ud55c \uc2dc\uae30\ub97c \uacb0\uc815\ud558\uc2ed\uc2dc\uc624.<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Cap_nhat_phan_mem_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc138\uc694.<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Nang_cao_nhan_thuc_va_dao_tao_nhan_su_phu_trach\" >\uc778\uc2dd\uc744 \uc81c\uace0\ud558\uace0 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uad50\uc721\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_theo_Nghi_dinh_254\" >\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Quy_dinh_ve_xuat_hoa_don_theo_Nghi_dinh_2542026ND-CP_chinh_thuc_co_hieu_luc_ngay_nao\" >\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc740 \uc5b8\uc81c \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uc5c8\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguoi_mua_khong_cung_cap_thong_tin_thi_xu_ly_nhu_the_nao\" >\uad6c\ub9e4\uc790\uac00 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Hoa_don_ghi_Ban_cho_nguoi_tieu_dung_co_duoc_dung_de_hach_toan_chi_phi_khong\" >&quot;\uc18c\ube44\uc790 \ud310\ub9e4&quot;\ub77c\uace0 \ud45c\uc2dc\ub41c \uc1a1\uc7a5\uc744 \ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Muc_phat_cao_nhat_khi_khong_lap_hoa_don_theo_Nghi_dinh_254_la_bao_nhieu\" >\ubc95\ub839 254\ud638\uc5d0 \ub530\ub974\uba74 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ucd5c\ub300 \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/#Dich_vu_vien_thong_cong_nghe_thong_tin_xuat_hoa_don_cham_nhat_khi_nao\" >\ud1b5\uc2e0 \ubc0f \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uae4c\uc9c0\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_la_gi\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9141\" aria-describedby=\"caption-attachment-9141\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9141\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9141\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc758 \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc815\ubd80\ub839 254\/2026\/ND-CP\ub294 \uc1a1\uc7a5 \ubc0f \uad00\ub828 \uc99d\ube59 \uc11c\ub958\ub97c \uaddc\uc815\ud558\ub294 \uc815\ubd80 \ubc1c\ud589 \ubc95\ub960 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \uc5ec\ub7ec \uaddc\uc815\uc774 \uc2dc\ud589\ub420 \uc608\uc815\uc774\uba70, \ud2b9\ud788 \uad6c\ub9e4\uc790 \uc815\ubcf4 \ubc0f \uac01 \uc0c1\ud488\/\uc11c\ube44\uc2a4 \uc720\ud615\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uad00\ud55c \uc8fc\uc694 \uc870\ud56d\ub4e4\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc788\uc5b4, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\uc790 \uc1a1\uc7a5 \uc0dd\uc131 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\uaddc\uc81c \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc1a1\uc7a5, \ubb38\uc11c, \uadf8\ub9ac\uace0 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc758 \uad00\ub9ac\uc640 \uc0ac\uc6a9\uc744 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubc95\ub839\uc5d0\ub294 \uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \uc788\uc5b4 \uc804\uc790 \uc1a1\uc7a5\uc758 \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uacfc \uad00\ub828\ub41c \uc218\ub9ce\uc740 \uaddc\uc815\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ap_dung\"><\/span><b>\uc2e0\uccad \uc2dc\uae30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c, \ubc95\ub839 254\/2026\/ND-CP\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\ud718\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc2dc\uc810\ubd80\ud130 \ud574\ub2f9 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 \uae30\uc5c5, \ub2e8\uccb4, \uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ubc95\ub839\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\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;\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc740 \ud574\ub2f9 \ubc95\ub839\uc758 \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\ub294 \uc8fc\uccb4\ub4e4\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uc870\uc9c1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc815 \uc0ac\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc0ac\uc5c5\uc790.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \uc885\uc0ac\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc740 \ubc95\ub960\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ub300\uc0c1 \uae30\uad00\uc744 \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \ub0a9\uc138\uc790\uac00 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uace0 \uc0ac\uc6a9\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc790\uc2e0\uc758 \ucc45\uc784\uc744 \ub2e4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-254-2026-nd-cp\/\">\ubc95\ub839 254\/2026\/ND-CP \uc804\ubb38.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_mua_khong_cung_cap_thong_tin_thi_xuat_hoa_don_theo_Nghi_dinh_254_ra_sao\"><\/span><b>\uad6c\ub9e4\uc790\uac00 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc5b4\ub5bb\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9138\" aria-describedby=\"caption-attachment-9138\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9138\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9138\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uc8fc\uc694 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uac1c\uc778 \uc18c\ube44\uc790\uc5d0\uac8c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc18c\ub9e4\uc5c5\uc5d0\uc11c \uac00\uc7a5 \ud754\ud558\uac8c \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669 \uc911 \ud558\ub098\uc774\uba70, \ub610\ud55c \ub9ce\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc774 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ubc29\ubc95\uc744 \ubc30\uc6b8 \ub54c \uac00\uc7a5 \ud070 \uad00\uc2ec\uc744 \uac16\ub294 \uc8fc\uc81c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_diem_b_khoan_4_Phu_luc_ban_hanh_kem_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d 4\ud56d b\ud638\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uad6c\ub9e4\uc790\uac00 \uc774\ub984, \uc8fc\uc18c, \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638 \ub4f1\uc758 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc1a1\uc7a5\uc5d0 \ud574\ub2f9 \uc815\ubcf4\ub97c \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><b>&quot;\uc18c\ube44\uc790\uc5d0\uac8c \ud310\ub9e4&quot;<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\ud788, \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc1a1\uc7a5\uc5d0\ub294 \uad6c\ub9e4\uc790 \uc815\ubcf4\uac00 \uc5c6\uac70\ub098 \uc18c\ube44\uc790\uc5d0\uac8c \uc774\ub7ec\ud55c \ud615\uc2dd\uc73c\ub85c \ubc1c\ud589\ub429\ub2c8\ub2e4. <\/span><b>\uac00\uce58 \uc5c6\ub294<\/b><span style=\"font-weight: 400;\"> \uc774 \uc720\ud615\uc758 \uc1a1\uc7a5\uc740 \uacbd\uc81c \uc870\uc9c1, \uae30\uad00, \uae30\ud0c0 \ub2e8\uccb4, \uc790\uc601\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc138\ubc95\uc5d0 \ub530\ub77c \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\uac70\ub098 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uc989, \uc774 \uc720\ud615\uc758 \uc1a1\uc7a5\uc740 \uc77c\ubc18\uc801\uc778 \ub9e4\ucd9c \uac70\ub798\ub97c \uae30\ub85d\ud558\ub294 \uc6a9\ub3c4\ub85c\ub9cc \uc0ac\uc6a9\ub418\uba70, \uad6c\ub9e4\uc790\uc758 \ud569\ub9ac\uc801\uc774\uace0 \uc720\ud6a8\ud55c \ube44\uc6a9\uc744 \uc785\uc99d\ud558\ub294 \uadfc\uac70\ub85c\ub294 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uace0\uac1d\uc5d0\uac8c \uc870\uc5b8\ud560 \ub54c \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\uae30 \uc704\ud574 \uc758\ub3c4\uc801\uc73c\ub85c &quot;\uc18c\ube44\uc790 \ud310\ub9e4&quot; \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \ud574\ub2f9 \ube44\uc6a9\uc774 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_quy_dinh_cu_truoc_khi_ap_dung_Nghi_dinh_254\"><\/span><b>\ubc95\ub839 254\ud638 \uc2dc\ud589 \uc774\uc804\uc758 \uae30\uc874 \uaddc\uc815\uacfc\uc758 \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0\ub294 \uc774 \ubb38\uc81c\ub294 \uc81c10\uc870 5\ud56d b\ud638\uc5d0\uc11c \uaddc\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc81c1\uc870 \uc81c7\ud56d (a)\ud638\uc5d0 \ub530\ub77c \uc218\uc815\ub428 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uae30\uc874 \uaddc\uc815\uc740 \uc0ac\uac74\uc744 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc94\uc8fc\ub85c \ub098\ub204\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\ub97c \ubcf4\uc720\ud55c \uad6c\ub9e4\uc790\uc758 \uacbd\uc6b0: \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uad6c\ub9e4\uc790\uc758 \uc774\ub984, \uc8fc\uc18c \ubc0f \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\ub294 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d, \uc9c0\uc810\ub4f1\ub85d\uc99d, \uac00\ub0b4\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d, \ub0a9\uc138\ub4f1\ub85d\uc99d, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638 \ud1b5\uc9c0\uc11c, \ud22c\uc790\ub4f1\ub85d\uc99d \ub610\ub294 \ud611\ub3d9\uc870\ud569\ub4f1\ub85d\uc99d\uc5d0 \uae30\uc7ac\ub41c \uc815\ubcf4\uc640 \uc815\ud655\ud788 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \uad00\ub828 \uae30\uad00: \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc774\ub984\uacfc \uc8fc\uc18c\uc5d0\ub294 \uc9c0\uc815\ub41c \uc608\uc0b0 \uad00\ub828 \uae30\uad00 \ucf54\ub4dc\uac00 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\uac00 \uc5c6\ub294 \uad6c\ub9e4\uc790: \uc1a1\uc7a5\uc5d0 \uad6c\ub9e4\uc790\uc758 \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\ub97c \ud45c\uc2dc\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP \uc81c10\uc870 14\ud56d\uc5d0 \uaddc\uc815\ub41c \ud2b9\uc815 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\ub97c \uac1c\uc778 \uc18c\ube44\uc790\uc5d0\uac8c \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0, \uc1a1\uc7a5\uc5d0 \uad6c\ub9e4\uc790\uc758 \uc774\ub984\uacfc \uc8fc\uc18c\ub97c \ud45c\uc2dc\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc744 \ubc29\ubb38\ud558\ub294 \uc678\uad6d \uace0\uac1d\uc758 \uacbd\uc6b0, \uad6c\ub9e4\uc790\uc758 \uc8fc\uc18c \uc815\ubcf4 \ub300\uc2e0 \uace0\uac1d\uc758 \uc5ec\uad8c \ubc88\ud638 \ub610\ub294 \ucd9c\uc785\uad6d \uc11c\ub958 \ubc0f \uad6d\uc801 \uc815\ubcf4\ub97c \uc785\ub825\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\uc790\uac00 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ub610\ub294 \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc815\ubcf4\ub294 \uc1a1\uc7a5\uc5d0 \uc644\uc804\ud788 \ud45c\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc740 \uae30\uc874 \uc6d0\uce59\uc744 \uc644\uc804\ud788 \ubb34\ud6a8\ud654\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uad6c\ub9e4\uc790\uac00 \uc2e0\uc6d0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc1a1\uc7a5\uc744 \uacf5\ub780\uc73c\ub85c \ub450\uac70\ub098 \ubd80\uc815\ud655\ud55c \uc815\ubcf4\ub97c \uae30\uc7ac\ud558\ub294 \ub300\uc2e0 &quot;\uc18c\ube44\uc790 \ud310\ub9e4&quot;\ub77c\uace0 \uae30\uc7ac\ud558\ub3c4\ub85d \ud558\ub294 \ubcf4\ub2e4 \uad6c\uccb4\uc801\uc774\uace0 \uba85\ud655\ud55c \uaddc\uc815\uc744 \ucd94\uac00\ud55c \uac83\uc784\uc744 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_quy_dinh_nay_quan_trong_voi_doanh_nghiep_ban_le_dich_vu\"><\/span><b>\uc774 \uaddc\uc815\uc774 \uc18c\ub9e4 \ubc0f \uc11c\ube44\uc2a4\uc5c5\uccb4\uc5d0 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc18c\ub9e4\uc5c5\uccb4, \uc288\ud37c\ub9c8\ucf13, \ub808\uc2a4\ud1a0\ub791, \uc2dd\ud488 \uc11c\ube44\uc2a4\uc5c5\uccb4, \uc5d4\ud130\ud14c\uc778\uba3c\ud2b8 \uc2dc\uc124 \ub4f1 \uac1c\ubcc4 \uace0\uac1d\uacfc\uc758 \uac70\ub798\ub7c9\uc774 \ub9ce\uace0 \uc0c1\uc138\ud55c \uc1a1\uc7a5\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \uc5c5\uc885\uc758 \uacbd\uc6b0, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ucc98\uc74c\ubd80\ud130 \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \ub098\uc911\uc5d0 \uc218\uc815\uc774\ub098 \ucde8\uc18c\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uace0, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc720\ud6a8\uc131 \uac80\ud1a0 \uacfc\uc815\uc5d0\uc11c \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc774 \ubc18\ub824\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \ub9cc\ud07c \ucda9\ubd84\ud788 \uac15\ub825\ud55c \uc804\ub2f4 \ud68c\uacc4 \ubd80\uc11c\ub97c \ubcf4\uc720\ud558\uc9c0 \uc54a\uc740 \uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc870\uc9c1\uacfc \uc0c1\ub2f4\ud558\ub294 \uac83\uc740 \ucc98\uc74c\ubd80\ud130 \uc801\uc808\ud558\uace0 \uc644\ubcbd\ud55c \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \uac00\uce58 \uc788\ub294 \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_theo_Nghi_dinh_254_doi_voi_tung_loai_hang_hoa_dich_vu\"><\/span><b>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uac01 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc720\ud615\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9139\" aria-describedby=\"caption-attachment-9139\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9139\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9139\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\uc790 \uc815\ubcf4 \ubb38\uc81c \uc678\uc5d0\ub3c4, \ubc95\ub839 254\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc758 \ub610 \ub2e4\ub978 \ud575\uc2ec \uce21\uba74\uc740 \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870\uc5d0 \uc0c1\uc138\ud788 \uc124\uba85\ub41c \ubc14\uc640 \uac19\uc774 \uac01 \uc0b0\uc5c5\uad70\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung\"><\/span><b>\uc77c\ubc18 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\ubc18\uc801\uc73c\ub85c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc774 \uc0c1\ud488\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c \uc774\uc804 \uc2dc\uc810\uc774\ub098 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc644\ub8cc \uc2dc\uc810\uacfc \uc5f0\uad00\ub41c\ub2e4\ub294 \ud575\uc2ec \uc6d0\uce59\uc744 \uc720\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uc9c0\uc18d\uc801\uc778 \uac70\ub798, \ub300\ub7c9 \uac70\ub798 \ub610\ub294 \ub2f9\uc0ac\uc790 \uac04 \ub370\uc774\ud130 \ub300\uc870\uac00 \ud544\uc694\ud55c \ud2b9\uc815 \uc804\ubb38 \uc0b0\uc5c5\uc758 \uacbd\uc6b0, \uc2dc\ud589\ub839 254\ud638\ub294 \uc2e4\uc81c \uc6b4\uc601\uc758 \uc2e4\ud604 \uac00\ub2a5\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uad6c\uccb4\uc801\uc778 \uae30\ud55c\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc77c \uc870\ud68c\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uba54\ubaa8<\/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;\">\uc7ac\ud654(\uacf5\uacf5\uc790\uc0b0\uc758 \ub9e4\uac01 \ubc0f \uc591\ub3c4, \uad6d\uac00\uc900\ube44\uae08 \ub9e4\uac01 \ud3ec\ud568)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uc720\uad8c \ubc0f \uc0ac\uc6a9\uad8c \uc774\uc804 \uc2dc\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774.\u00a0<\/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;\">\uc0c1\ud488 \uc218\ucd9c(\uc218\ucd9c\uc6a9 \uac00\uacf5 \ud3ec\ud568)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\uac00 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uad00 \ud1b5\uad00\uc774 \uc644\ub8cc\ub41c \ud6c4 \ub2e4\uc74c \uc601\uc5c5\uc77c\uae4c\uc9c0.<\/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;\">(\ud574\uc678 \uae30\uad00 \ubc0f \uac1c\uc778\uc744 \ud3ec\ud568\ud55c) \uc11c\ube44\uc2a4 \uc81c\uacf5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc81c\uacf5 \uc644\ub8cc \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774.<\/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;\">\uc5ec\ub7ec \ucc28\ub840\uc5d0 \uac78\uccd0 \ubc30\uc1a1\ud558\uac70\ub098, \uac01 \ud488\ubaa9\/\uc11c\ube44\uc2a4 \ub2e8\uacc4\ubcc4\ub85c \uc804\ub2ec\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc30\uc1a1 \ub610\ub294 \uc778\uc218\uc778\uacc4 \uc2dc\ub9c8\ub2e4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><\/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;\">\ub300\ub7c9\uc758 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \ube48\ubc88\ud55c \uac70\ub798\ub85c \uc778\ud574 \uc815\uc0b0\uc774 \ud544\uc694\ud55c \uacbd\uc6b0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2f9\uc0ac\uc790 \uac04 \ub370\uc774\ud130 \ub300\uc870 \uc644\ub8cc \uc2dc\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c \ub2ec 7\uc77c\uae4c\uc9c0 \ub610\ub294 \uacc4\uc57d \uae30\uac04 \uc885\ub8cc \ud6c4 7\uc77c \uc774\ub0b4\uc5d0.<\/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;\">\ud1b5\uc2e0 \ubc0f \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\ube44 \ub370\uc774\ud130 \uc870\uc815 \ud6c4 \uae30\uac04(\uc77c\/\uc6d4)\uc5d0 \ub530\ub77c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc694\uae08\uc774 \ubc1c\uc0dd\ud55c \ub2ec\ub85c\ubd80\ud130 2\uac1c\uc6d4 \uc774\ub0b4\uc5d0.<\/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;\">\uac74\uc124 \ubc0f \uc124\uce58 \ud65c\ub3d9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \uc791\uc5c5\uc758 \uc778\uc218 \ubc0f \uc778\uacc4 \uc2dc\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774.<\/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;\">\ubd80\ub3d9\uc0b0 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\uc9c1 \uad8c\ub9ac\uac00 \uc774\uc804\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc9c0\ubd88\uc77c \ub610\ub294 \uacc4\uc57d \ub0b4\uc6a9\uc5d0 \ub530\ub77c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad8c\ub9ac\ub294 \uc591\ub3c4\ub418\uc5c8\uc73c\uba70, \uc591\ub3c4 \uc2dc\uc810\uc5d0 \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/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;\">\ud56d\uacf5 \ud654\ubb3c \uc6b4\uc1a1 \uc11c\ube44\uc2a4\ub97c \uad6c\ub9e4\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud56d\uacf5 \uc6b4\uc1a1 \uc11c\ube44\uc2a4 \uc11c\ub958 \ubc1c\uae09\uc77c\ub85c\ubd80\ud130 5\uc77c \uc774\ub0b4.<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d0\uc720\ub97c \ud0d0\uc0ac, \uc2dc\ucd94, \ucd94\ucd9c \ubc0f \uac00\uacf5\ud558\ub294 \uacfc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790\uac00 \uacf5\uc2dd\uc801\uc778 \ud310\ub9e4 \uac00\uaca9\uc744 \uacb0\uc815\ud558\ub294 \uc2dc\uc810.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc9c\uc5f0\uac00\uc2a4, \ubd80\uc218 \uac00\uc2a4 \ubc0f \uc11d\ud0c4 \uac00\uc2a4\ub97c \ud310\ub9e4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc6d4\uc5d0 \uacf5\uae09\ub41c \uac00\uc2a4\ub7c9\uc744 \uacb0\uc815\ud558\ub294 \uc2dc\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacfc\uc138 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \ub2ec\uc758 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uae30\ud55c \ub9c8\uc9c0\ub9c9 \ub0a0 \ub610\ub294 \uc815\ubd80 \ubcf4\uc99d\uc5d0 \ub530\ub77c \ud569\uc758\ub41c \ub0a0\uc9dc\uae4c\uc9c0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uae30 \ud310\ub9e4 \ud65c\ub3d9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\ube44 \uc815\uc0b0 \ud6c4 \uae30\uac04(\uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4)\uc744 \uae30\uc900\uc73c\ub85c \ud558\uac70\ub098 \uc815\ubd80 \ubcf4\uc99d\uc5d0 \ub530\ub77c \uc801\uc6a9\ub429\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud718\ubc1c\uc720\uc640 \uacbd\uc720\ub97c \ud310\ub9e4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac01 \uac70\ub798\uac00 \uc644\ub8cc\ub41c \uc2dc\uac04.<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud56d\uacf5 \ud654\ubb3c \uc6b4\uc1a1 \uc11c\ube44\uc2a4, \ubcf4\ud5d8\uc740 \ub300\ub9ac\uc810\uc744 \ud1b5\ud574 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ub300\uc870 \uc644\ub8cc \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud55c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 10\uc77c\uae4c\uc9c0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ucd9c \ud65c\ub3d9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ucd9c \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc774\uc790 \uc9c0\uae09 \uc77c\uc815 \ub610\ub294 \uc774\uc790 \ub0a9\ubd80 \uae30\ud55c\uc5d0 \ub530\ub77c.<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud0dd\uc2dc \uc2b9\uac1d \uc6b4\uc1a1 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5ec\ud589\uc774 \ub05d\ub098\ub294 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ub8cc \uac80\uc9c4 \ubc0f \uce58\ub8cc \uc2dc\uc124<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uace0\uac1d\uc774 \uc694\uccad\ud558\uc9c0 \uc54a\uc740 \uc0ac\ud56d: \ud558\ub8e8 \uc77c\uacfc\uac00 \ub05d\ub098\uba74 \ub0b4\uc6a9\uc744 \uc694\uc57d\ud558\uace0 \uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uace0\uac1d \uc694\uccad: \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc989\uc2dc \ubc1c\ud589\ud574 \uc8fc\uc2ed\uc2dc\uc624.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c4\ub85c \uc774\uc6a9\ub8cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ub7c9\uc774 \ud1a8\uac8c\uc774\ud2b8\ub97c \ud1b5\uacfc\ud558\ub294 \ub0a0\uc9dc\ub294 \uc815\uae30\uc801\uc73c\ub85c \ub610\ub294 \ub2a6\uc5b4\ub3c4 \ud574\ub2f9 \uac70\ub798\uac00 \ubc1c\uc0dd\ud55c \ub2ec\uc758 \ub9d0\uc77c\uae4c\uc9c0 \uae30\ub85d\ub429\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8 \uc0ac\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\uc218\uc775 \uc778\uc2dd \uc2dc\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubbf8\ub9ac \uc778\uc1c4\ub41c \ubcf5\uad8c \ud2f0\ucf13\uc744 \ud310\ub9e4\ud558\ub294 \uc0ac\uc5c5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \ud2f0\ucf13\uc744 \ubaa8\ub450 \ud68c\uc218\ud55c \ud6c4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2a6\uc5b4\ub3c4 \ub2e4\uc74c \ucd94\ucca8 \uc804\uae4c\uc9c0\ub294.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uce74\uc9c0\ub178 \uc0ac\uc5c5, \uc0c1\uae08\uc774 \uac78\ub9b0 \uc804\uc790 \uac8c\uc784.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc775 \ud655\uc815\uc77c \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 \ub2a6\uc5b4\ub3c4 \ud558\ub8e8 \uc774\ub0b4\uc5d0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc775 \uc778\uc2dd\uc77c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc608\uc2dc: \uc624\uc804 6\uc2dc\ubd80\ud130 \ub2e4\uc74c \ub0a0 \uc624\uc804 6\uc2dc\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ube44\uc790\uc5d0\uac8c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc804\uc790 \uccad\uad6c\uc11c \uc694\uc57d\ud45c\ub97c \ub9cc\ub4dc\uc138\uc694.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\ubcf4\ub2e4 \ub2a6\uc9c0 \uc54a\uac8c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\ub3d9 \uccad\uad6c \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \uc5c6\uc73c\uba74 \uac70\ub798\ub294 \ubc24\uc5d0 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2a6\uc5b4\ub3c4 \ub2e4\uc74c \uc601\uc5c5\uc77c\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung_bang_tra_cuu_vao_thuc_te_doanh_nghiep\"><\/span><b>\ube44\uc988\ub2c8\uc2a4 \uc2e4\ubb34\uc5d0 \uc870\ud68c \ud14c\uc774\ube14\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 254\ud638\uc5d0 \uba85\uc2dc\ub41c \uc1a1\uc7a5 \ubc1c\ud589 \uc77c\uc815\uc744 \uc801\uc6a9\ud560 \ub54c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc5d0 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \ubd84\uc57c\uc5d0 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub418\ub294 \uc6d0\uce59\uc740 \uc0c1\ud488, \uc11c\ube44\uc2a4, \uac74\uc124, \uc11d\uc720 \ubc0f \uac00\uc2a4 \ub4f1 \ub2e4\uc591\ud55c \ubd84\uc57c\uc5d0 \uac78\uccd0 \uc2dc\ud589\ub418\ubbc0\ub85c, &quot;\uace0\uac1d\uc73c\ub85c\ubd80\ud130 \uc544\uc9c1 \ub300\uae08\uc744 \ubc1b\uc9c0 \ubabb\ud588\ub2e4&quot;\ub294 \uc774\uc720\ub85c \uc1a1\uc7a5 \ubc1c\ud589\uc744 \uc9c0\uc5f0\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">7\uc77c, 5\uc77c, 2\uac1c\uc6d4 \ub4f1\uacfc \uac19\uc740 \ucd5c\ub300 \uae30\ud55c\uc740 \ucd5c\uc885 \uae30\ud55c\uc77c \ubfd0, \uccad\uad6c\uc11c \ubc1c\ud589\uc758 \uae30\ubcf8 \uae30\ud55c\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798\uac00 \uc644\ub8cc\ub418\ub294 \uc989\uc2dc \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uc5ec \ub9c8\uc9c0\ub9c9 \uc21c\uac04\uae4c\uc9c0 \uc9c0\uc5f0\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ub300\uc870\uac00 \ud544\uc694\ud55c \uc0b0\uc5c5(\ud1b5\uc2e0, \ud56d\uacf5, \ubcf4\ud5d8 \ub300\ub9ac\uc810, \uc804\uae30)\uc758 \uacbd\uc6b0, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc740 \ub2f9\uc0ac\uc790 \uac04\uc758 \ub300\uc870 \uacb0\uacfc\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4 \ubd80\uc11c\ub294 \uc815\ud655\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5 \ubc0f \uae30\uc220 \ubd80\uc11c\uc640 \uae34\ubc00\ud788 \ud611\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ub3d9 \uccad\uad6c \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \uc5c6\ub294 \uae30\uc5c5\uc5d0\uc11c \uc57c\uac04\uc5d0 \uac70\ub798\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uccad\uad6c\uc11c \ubc1c\ud589 \ub9c8\uac10\uc77c\uc740 \ub2e4\uc74c \uc601\uc5c5\uc77c\uc785\ub2c8\ub2e4. \uc774\ub294 \ub2e4\ub978 \uc5c5\uc885\uc5d0 \uc801\uc6a9\ub418\ub294 \ub354 \uae34 \ub9c8\uac10\uc77c\uc744 \uc798\ubabb \uc801\uc6a9\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_khi_vi_pham_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \uc704\ubc18 \uc2dc \ucc98\ubc8c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9140\" aria-describedby=\"caption-attachment-9140\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9140\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9140\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \uc704\ubc18 \uc2dc \ucc98\ubc8c.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \ubc29\ubc95 \ubc0f \uc2dc\uae30\ub97c \uba85\uc2dc\ud558\ub294 \uac83\uacfc \ub354\ubd88\uc5b4, \uc2dc\ud589\ub839 254\ud638\uc5d0 \uaddc\uc815\ub41c \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c24\uc870(\uc2dc\ud589\ub839 310\/2025\/ND-CP \uc81c1\uc870 \ubc0f \uc81c2\uc870\uc5d0 \uc758\ud574 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub428)\uc5d0 \ub530\ub77c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Vi_pham_khi_lap_hoa_don_sai_thoi_diem\"><\/span><b>\uadf8\ub8f9 1: \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \ub9de\ucd98 \uac83\uacfc \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uc1a1\uc7a5 \ubc1c\ud589 \uc624\ub958\uc5d0 \ub300\ud55c \ucc98\ubc8c \uaddc\uc815\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5 \ubaa9\uc801\uc758 \uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \uc120\ud0dd\ud558\uac70\ub098 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\uc544 \uc218\uc775\uc744 \uae30\ub85d\ud558\ub294 \uacbd\uc6b0, \uc704\ubc18 \uc1a1\uc7a5 \ubc1c\ud589 \uac74\uc218\uc5d0 \ub530\ub77c \ucc98\ubc8c \uc218\uc704\uac00 \uacb0\uc815\ub429\ub2c8\ub2e4. \uac01 \ucc98\ubc8c \uc218\uc704\ub97c \uc815\ud655\ud788 \ud30c\uc545\ud558\uba74 \uae30\uc5c5\uc740 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud558\uace0, \uaddc\uc815 \uc900\uc218\ub97c \uac15\ud654\ud558\uba70, \uc704\ubc18 \uc0ac\ub840\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud45c: \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uac00 \uc798\ubabb\ub418\uc5c8\uac70\ub098, \uc704\ubc18\ud55c \uccad\uad6c\uc11c \uc218\uc5d0 \ud574\ub2f9\ud558\ub294 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ubd80\uacfc\ub418\ub294 \ubc8c\uce59.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc704\ubc18\ub41c \uc1a1\uc7a5 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc798\ubabb\ub41c \ub0a0\uc9dc (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ubbf8\ubc1c\ud589 (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\ubc88\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 \u2013 10\uac1c \ubbf8\ub9cc\uc758 \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 \u2013 20 \ubbf8\ub9cc \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20~50\uac1c \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50\uac1c ~ 100\uac1c \ubbf8\ub9cc\uc758 \uc22b\uc790\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uac1c\uac00 \ub118\ub294 \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 70.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Vi_pham_doi_voi_hang_khuyen_mai_quang_cao_tra_thay_luong\"><\/span><b>\uadf8\ub8f9 2: \ud310\ucd09\ubb3c, \uad11\uace0 \ubc0f \uae09\uc5ec \ub300\uc2e0 \uc9c0\uae09\ub41c \uae08\uc561\uacfc \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ucd09, \uad11\uace0 \ubc0f \uc0d8\ud50c \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc99d\uc5ec, \uad50\ud658, \uc9c1\uc6d0 \uc784\uae08 \uc9c0\uae09 \ubc0f \ub0b4\ubd80 \uc18c\ube44\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed(\uc0dd\uc0b0 \uacfc\uc815\uc744 \uc9c0\uc18d\ud558\uae30 \uc704\ud574 \ub0b4\ubd80\uc801\uc73c\ub85c \uc720\ud1b5\ub418\ub294 \uc7ac\ud654\ub294 \uc81c\uc678).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc740 \ub300\ucd9c, \ucc28\uc785 \ub610\ub294 \ubc18\ud658\uc758 \ud615\ud0dc\ub85c \uc218\ucd9c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc81c2\uadf8\ub8f9 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \uc704\ubc18 \uc2dc \ubc8c\uce59\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uc704\ubc18\ub41c \uc1a1\uc7a5 \uc218<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uc798\ubabb\ub41c \ub0a0\uc9dc (VND)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uc1a1\uc7a5 \ubbf8\ubc1c\ud589 (VND)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\ubc88\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uace0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uace0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02\uc5d0\uc11c 10 \ubbf8\ub9cc \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uac1c\uc5d0\uc11c 50\uac1c \ubbf8\ub9cc\uc758 \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50\uac1c\uc5d0\uc11c 100\uac1c \ubbf8\ub9cc\uc758 \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uac1c\uac00 \ub118\ub294 \uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_muc_phat\"><\/span><b>\ubc8c\uce59 \uc801\uc6a9 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \ubc8c\uce59\ud45c\ub97c \uc801\uc6a9\ud560 \ub54c \uae30\uc5b5\ud574\uc57c \ud560 \ub450 \uac00\uc9c0 \uc911\uc694\ud55c \uc6d0\uce59\uc774 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc704\uc758 \ubc8c\uce59\uc740 \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac1c\uc778\uc758 \uacbd\uc6b0, \ubc8c\uce59\uc740 \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc8c\uce59\uc758 \uc808\ubc18\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e8\uc77c \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud55c \ucc98\ubc8c \uc6d0\uce59: \uc704\ubc18 \ud589\uc704\uac00 \uac19\uc740 \ub0a0\uc5d0 \ubc1c\uc0dd\ud55c \uacbd\uc6b0, \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c5\uc870 5\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc94\uc704 \ub0b4\uc5d0\uc11c \uac00\uc7a5 \ub192\uc740 \uc218\uc900\uc758 \ucc98\ubc8c\uc774 \ud55c \ubc88\ub9cc \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc6d0\uce59\uc744 \uc774\ud574\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc1c\ud589 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uae30\uc5c5 \uacbd\uc601\uc9c4\uc5d0\uac8c \uc7ac\uc815\uc801 \uc704\ud5d8 \uc218\uc900\uc5d0 \ub300\ud574 \uc815\ud655\ud558\uac8c \uc870\uc5b8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>\uae30\uc5c5\uc740 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uc5b4\ub5a4 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud560\uae4c\uc694?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub824\uba74 \ud310\ub9e4\uc790\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uc7ac \uc0ac\uc6a9 \uc911\uc778 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \ubc95\ub960\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc5c5, \uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_va_cap_nhat_quy_trinh_lap_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc5d0 \uad00\ud55c \uc5ec\ub7ec \uaddc\uc815\uc774 \uc2dc\ud589\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815, \ud2b9\ud788 \uad6c\ub9e4\uc790 \uc815\ubcf4 \ubc0f \uc0c1\ud488\/\uc11c\ube44\uc2a4 \uc720\ud615\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uacfc \uad00\ub828\ub41c \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ud604\uc7ac\uc758 \uc1a1\uc7a5 \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_thap_day_du_thong_tin_cua_nguoi_mua_truoc_khi_lap_hoa_don\"><\/span><b>\uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uae30 \uc804\uc5d0 \uad6c\ub9e4\uc790 \uc815\ubcf4\ub97c \ubaa8\ub450 \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \ud310\ub9e4\uc790\ub294 \uad6c\ub9e4\uc790\uac00 \uc81c\uacf5\ud55c \ubaa8\ub4e0 \uc815\ubcf4\ub97c \ud655\uc778\ud558\uace0 \uac80\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4\uc790\uac00 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ub610\ub294 \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc815\ubcf4\ub294 \uc694\uad6c \uc0ac\ud56d\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc5d0 \ud45c\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c, \uad6c\ub9e4\uc790\uac00 \uc131\uba85, \uc8fc\uc18c \ubc0f \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uc1a1\uc7a5\uc5d0\ub294 \ubc95\ub839 254\/2026\/ND-CP \ubd80\ub85d 4\ud56d b\ud638\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c &quot;\uc18c\ube44\uc790 \ud310\ub9e4&quot;\ub77c\uace0 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_lap_hoa_don\"><\/span><b>\uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \uc801\ud569\ud55c \uc2dc\uae30\ub97c \uacb0\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP\uc758 \ud575\uc2ec \uc870\ud56d \uc911 \ud558\ub098\ub294 \uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc2dc\uae30\ub97c \uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870\ub294 \uac01 \uc0c1\ud488, \uc11c\ube44\uc2a4 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c\ubcc4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uac70\ub798 \uc720\ud615\uc744 \uace0\ub824\ud558\uc5ec \uc815\ud655\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uacb0\uc815\ud574\uc57c \ud558\uba70, \uc1a1\uc7a5\uc774 \uc798\ubabb\ub41c \uc2dc\uae30\uc5d0 \ubc1c\ud589\ub418\uac70\ub098 \uc804\ud600 \ubc1c\ud589\ub418\uc9c0 \uc54a\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_phan_mem_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\ub294 \uc0ac\uc5c5\uc7a5\uc740 \uc1a1\uc7a5 \ub0b4\uc6a9, \uad6c\ub9e4\uc790 \uc815\ubcf4 \ubc0f \uc1a1\uc7a5 \uc0dd\uc131 \uc9c0\uc6d0 \uae30\ub2a5 \ub4f1 \ud604\ud589 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294 \uc0c8\ub85c\uc6b4 \ubc95\ub839 254\/2026\/ND-CP\ub97c \uc2dc\uc2a4\ud15c\uc774 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \uacf5\uae09\uc5c5\uccb4\uc758 \uc5c5\ub370\uc774\ud2b8\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_nhan_thuc_va_dao_tao_nhan_su_phu_trach\"><\/span><b>\uc778\uc2dd\uc744 \uc81c\uace0\ud558\uace0 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uad50\uc721\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4, \uc601\uc5c5 \ubc0f \uac1c\ubcc4 \uccad\uad6c \ub2f4\ub2f9 \uc9c1\uc6d0\uc740 \ubd80\uc11c \uc804\uccb4\uc5d0 \uac78\uccd0 \uc77c\uad00\ub41c \uc2dc\ud589\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub300\ud574 \ucda9\ubd84\ud788 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uace0\uac1d \uc815\ubcf4 \uc218\uc9d1 \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \uccad\uad6c\uc11c \uc791\uc131 \uc2dc\uc810 \uacb0\uc815, \uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uaddc\uc815\uc744 \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\uba74 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uccad\uad6c\uac00 \uc815\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc790\uccb4 \uc5ed\ub7c9 \uac15\ud654 \ubc0f \ub0b4\ubd80 \uad50\uc721\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\uc548\uc744 \uace0\ub824\ud574 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uc804\ubb38 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uc5ec \uccad\uad6c\uc11c \ubc1c\ud589 \uacfc\uc815\uc774 \ud56d\uc0c1 \ucd5c\uc2e0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\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;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589\uc5d0\ub294 \uae30\uc5c5, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc219\uc9c0\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc774 \ub3c4\uc785\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uad6c\ub9e4\uc790 \uc815\ubcf4 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uacfc \uad00\ub828\ub41c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc758 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc774\ud589\ud558\uba74 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \uc804\uc790 \uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131\uc744 \ud655\ubcf4\ud558\uba70 \uc138\ubc95\uc744 \uc900\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc815\uae30\uc801\uc73c\ub85c \ubc95\ub960 \ubb38\uc11c\ub97c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \uac80\ud1a0\ud558\uc5ec \uc2e4\uc81c \uc801\uc6a9\uc5d0 \uc788\uc5b4 \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc774 \ud504\ub85c\uc138\uc2a4\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc6b4\uc601\ud558\ub294 \ub370 \ud544\uc694\ud55c \ub0b4\ubd80 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0, \ud574\uacb0\ucc45\uc740...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-thue-ngoai\/\"> \uc544\uc6c3\uc18c\uc2f1 \ud68c\uacc4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uaddc\uc815 \uc900\uc218 \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \uc6d0\ud558\uc2dc\uba74!<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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=\"Quy_dinh_ve_xuat_hoa_don_theo_Nghi_dinh_2542026ND-CP_chinh_thuc_co_hieu_luc_ngay_nao\"><\/span>\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc740 \uc5b8\uc81c \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uc5c8\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.                     <\/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=\"Nguoi_mua_khong_cung_cap_thong_tin_thi_xu_ly_nhu_the_nao\"><\/span>\uad6c\ub9e4\uc790\uac00 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 254\/2026\/ND-CP\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d 4\ud56d b\ud638\uc5d0 \ub530\ub974\uba74, \uad6c\ub9e4\uc790\uac00 \uc131\uba85, \uc8fc\uc18c \ub610\ub294 \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc1a1\uc7a5\uc5d0 &quot;\uc18c\ube44\uc790\uc5d0\uac8c \ud310\ub9e4\ub428&quot;\uc774\ub77c\uace0 \uba85\ud655\ud558\uac8c \ud45c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/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=\"Hoa_don_ghi_Ban_cho_nguoi_tieu_dung_co_duoc_dung_de_hach_toan_chi_phi_khong\"><\/span>&quot;\uc18c\ube44\uc790 \ud310\ub9e4&quot;\ub77c\uace0 \ud45c\uc2dc\ub41c \uc1a1\uc7a5\uc744 \ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc544\ub2c8\uc694. \uad6c\ub9e4\uc790 \uc815\ubcf4\uac00 \uc5c6\uac70\ub098 \uc774\ub7ec\ud55c \ud615\uc2dd\uc73c\ub85c \uc18c\ube44\uc790\uc5d0\uac8c \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc740 \uacbd\uc81c \uc870\uc9c1, \uae30\uad00, \uae30\ud0c0 \ub2e8\uccb4, \uc0ac\uc5c5\uccb4 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uacbd\ube44 \uc815\uc0b0\uc774\ub098 \uc138\uae08 \ub0a9\ubd80 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.                     <\/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=\"Muc_phat_cao_nhat_khi_khong_lap_hoa_don_theo_Nghi_dinh_254_la_bao_nhieu\"><\/span>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub974\uba74 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ucd5c\ub300 \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc0ac\uc5c5 \ubaa9\uc801\uc758 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \ud310\ub9e4\uc640 \uc218\uc775 \uc778\uc2dd\uc5d0 \uad00\ub828\ub41c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ubc95\uc778\uc758 \ucd5c\ub300 \ubc8c\uae08\uc740 6\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 8\ucc9c\ub9cc \ub3d9 \uc0ac\uc774\uc774\uba70, \uac1c\uc778\uc758 \uacbd\uc6b0 3\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 4\ucc9c\ub9cc \ub3d9 \uc0ac\uc774\uc785\ub2c8\ub2e4.                    <\/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=\"Dich_vu_vien_thong_cong_nghe_thong_tin_xuat_hoa_don_cham_nhat_khi_nao\"><\/span>\ud1b5\uc2e0 \ubc0f \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uae4c\uc9c0\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uccad\uad6c\uc11c \ubc1c\ud589\uc77c \uc870\ud68c\ud45c\uc5d0 \ub530\ub974\uba74, \ud1b5\uc2e0 \ubc0f \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uc0ac\uc6a9\ub7c9 \ub370\uc774\ud130\ub97c \ub300\uc870\ud55c \ud6c4 \uc815\uae30\uc801\uc73c\ub85c, \uc11c\ube44\uc2a4 \uc694\uae08\uc774 \ubc1c\uc0dd\ud55c \ub2ec\ub85c\ubd80\ud130 2\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uccad\uad6c\uc11c\uac00 \ubc1c\ud589\ub429\ub2c8\ub2e4.                     <\/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\": \"Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 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