{"id":9143,"date":"2026-07-06T16:19:51","date_gmt":"2026-07-06T09:19:51","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9143"},"modified":"2026-07-07T10:30:12","modified_gmt":"2026-07-07T03:30:12","slug":"xu-ly-su-co-khi-su-dung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/","title":{"rendered":"\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uc2dc \ubb38\uc81c \ud574\uacb0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Trong qu\u00e1 tr\u00ecnh l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb ph\u00eda ng\u01b0\u1eddi b\u00e1n, c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd \u0111\u00fang t\u1eebng t\u00ecnh hu\u1ed1ng, th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Vi_sao_ke_toan_can_nam_ro_cach_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\" >V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng 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-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Rui_ro_khi_khong_biet_xu_ly_su_co_hoa_don_dien_tu_dung_cach\" >R\u1ee7i ro khi kh\u00f4ng bi\u1ebft x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang c\u00e1ch<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Can_cu_phap_ly_ap_dung_khi_xu_ly_su_co_hoa_don_dien_tu\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng khi x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#05_truong_hop_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu_theo_quy_dinh_moi_nhat\" >05 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_1_Su_co_tu_phia_nguoi_ban_hang_hoa_cung_cap_dich_vu\" >Tr\u01b0\u1eddng h\u1ee3p 1: S\u1ef1 c\u1ed1 t\u1eeb ph\u00eda ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_2_Su_co_tu_he_thong_cap_ma_cua_co_quan_thue\" >Tr\u01b0\u1eddng h\u1ee3p 2: S\u1ef1 c\u1ed1 t\u1eeb h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_3_Loi_ha_tang_ky_thuat_cua_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p 3: L\u1ed7i h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_4_He_thong_thong_tin_quan_ly_thue_gap_loi_ky_thuat\" >Tr\u01b0\u1eddng h\u1ee3p 4: H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_5_Su_co_do_bat_kha_khang\" >Tr\u01b0\u1eddng h\u1ee3p 5: S\u1ef1 c\u1ed1 do b\u1ea5t kh\u1ea3 kh\u00e1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Bang_tong_hop_moc_thoi_gian_can_nho_khi_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\" >B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb khi x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Nhung_luu_y_quan_trong_de_chu_dong_xu_ly_su_co_hoa_don_dien_tu\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1ef1 c\u1ed1 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Chu_dong_theo_doi_thong_bao_tu_Cuc_Thue_va_nha_cung_cap_dich_vu\" >Ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u00f4ng b\u00e1o t\u1eeb C\u1ee5c Thu\u1ebf v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Luu_tru_day_du_ho_so_chung_tu_chung_minh_su_co_hoac_bat_kha_khang\" >L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ef1 c\u1ed1 ho\u1eb7c b\u1ea5t kh\u1ea3 kh\u00e1ng<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Ra_soat_dinh_ky_hop_dong_voi_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu\" >R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng 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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Su_co_hoa_don_dien_tu_keo_dai_thi_doanh_nghiep_co_bi_xu_phat_khong\" >S\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u00e9o d\u00e0i th\u00ec doanh nghi\u1ec7p c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Ai_chiu_trach_nhiem_khi_he_thong_cap_ma_cua_co_quan_thue_gap_su_co\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1?<\/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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_bat_kha_khang_co_can_xin_xac_nhan_tu_co_quan_nao_khong\" >Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f3 c\u1ea7n xin x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan n\u00e0o 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\/xu-ly-su-co-khi-su-dung-hoa-don-dien-tu\/#Truong_hop_bat_kha_khang_nguoi_ban_co_bao_lau_de_lap_va_gui_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 bao l\u00e2u \u0111\u1ec3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ke_toan_can_nam_ro_cach_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\"><\/span><b>V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9147\" aria-describedby=\"caption-attachment-9147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9147\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu.jpg\" alt=\"V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-can-nam-ro-cach-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9147\" class=\"wp-caption-text\">V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 b\u1eaft bu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a h\u1ea7u h\u1ebft doanh nghi\u1ec7p hi\u1ec7n nay. Tuy nhi\u00ean, ch\u00ednh v\u00ec ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ec1m \u1ea9n r\u1ee7i ro gi\u00e1n \u0111o\u1ea1n b\u1ea5t c\u1ee9 l\u00fac n\u00e0o nh\u01b0 l\u1ed7i \u0111\u01b0\u1eddng truy\u1ec1n, l\u1ed7i h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3, l\u1ed7i h\u1ea1 t\u1ea7ng c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng quy tr\u00ecnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng ch\u1eadm xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1eadm k\u00ea khai thu\u1ebf, th\u1eadm ch\u00ed b\u1ecb xem l\u00e0 vi ph\u1ea1m ngh\u0129a v\u1ee5 thu\u1ebf d\u00f9 nguy\u00ean nh\u00e2n \u0111\u1ebfn t\u1eeb y\u1ebfu t\u1ed1 kh\u00e1ch quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_biet_xu_ly_su_co_hoa_don_dien_tu_dung_cach\"><\/span><b>R\u1ee7i ro khi kh\u00f4ng bi\u1ebft x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang c\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1ef1 c\u1ed1 x\u1ea3y ra m\u00e0 k\u1ebf to\u00e1n kh\u00f4ng bi\u1ebft c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang tr\u00ecnh t\u1ef1 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u h\u1ec7 l\u1ee5y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm tr\u1ec5 trong vi\u1ec7c l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 ghi nh\u1eadn doanh thu, chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh gi\u00e1 kh\u00f4ng \u0111\u00fang v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9, t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ef1 c\u1ed1 h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n b\u1ecb s\u1eb5n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ap_dung_khi_xu_ly_su_co_hoa_don_dien_tu\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng khi x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c b\u00e1m s\u00e1t \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m c\u00e1c quy \u0111\u1ecbnh c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/nghi-dinh-254-2026-nd-cp\/\">To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"05_truong_hop_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu_theo_quy_dinh_moi_nhat\"><\/span><b>05 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9146\" aria-describedby=\"caption-attachment-9146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9146\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat.jpg\" alt=\"05 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/05-truong-hop-xu-ly-su-co-khi-su-dung-hoa-don-dien-tu-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9146\" class=\"wp-caption-text\">05 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, vi\u1ec7c x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chia th\u00e0nh 5 nh\u00f3m t\u00ecnh hu\u1ed1ng ch\u00ednh, t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nguy\u00ean nh\u00e2n ph\u00e1t sinh s\u1ef1 c\u1ed1. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u c\u00f3 quy tr\u00ecnh x\u1eed l\u00fd v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Su_co_tu_phia_nguoi_ban_hang_hoa_cung_cap_dich_vu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: S\u1ef1 c\u1ed1 t\u1eeb ph\u00eda ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ednh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng g\u1eb7p s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt khi\u1ebfn kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n c\u1ea7n li\u00ean h\u1ec7 ngay v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd s\u1ef1 c\u1ed1, n\u1ebfu ng\u01b0\u1eddi b\u00e1n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ngay, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 \u0111\u1ebfn tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, khi g\u1eb7p t\u00ecnh hu\u1ed1ng n\u00e0y, vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ea7n l\u00e0m l\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ebfn t\u1eeb thi\u1ebft b\u1ecb, ph\u1ea7n m\u1ec1m n\u1ed9i b\u1ed9 hay t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, t\u1eeb \u0111\u00f3 l\u1ef1a ch\u1ecdn k\u00eanh li\u00ean h\u1ec7 ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian gi\u00e1n \u0111o\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Su_co_tu_he_thong_cap_ma_cua_co_quan_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: S\u1ef1 c\u1ed1 t\u1eeb h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai li\u00ean quan \u0111\u1ebfn s\u1ef1 c\u1ed1 t\u1eeb ch\u00ednh h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, d\u1eabn \u0111\u1ebfn gi\u00e1n \u0111o\u1ea1n vi\u1ec7c c\u1ea5p m\u00e3 tr\u00ean di\u1ec7n r\u1ed9ng. Trong t\u00ecnh hu\u1ed1ng n\u00e0y, tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thu\u1ed9c v\u1ec1 C\u1ee5c Thu\u1ebf, c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ea5p m\u00e3 kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n k\u00e9o d\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u x\u1ea3y ra s\u1ef1 c\u1ed1 v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn kh\u1eafc ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, C\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p m\u00e3 thay theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u00f4ng b\u00e1o tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf trong th\u1eddi gian n\u00e0y \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c ti\u1ebfn \u0111\u1ed9 kh\u1eafc ph\u1ee5c, tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Loi_ha_tang_ky_thuat_cua_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: L\u1ed7i h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p hi\u1ec7n nay s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 trung gian. Khi l\u1ed7i ph\u00e1t sinh t\u1eeb ch\u00ednh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y, quy tr\u00ecnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o ngay cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 t\u00ecnh tr\u1ea1ng s\u1ef1 c\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 trong th\u1eddi gian nhanh nh\u1ea5t, \u0111\u1ed3ng th\u1eddi c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 trong th\u1eddi gian ng\u1eafn nh\u1ea5t c\u00f3 th\u1ec3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_He_thong_thong_tin_quan_ly_thue_gap_loi_ky_thuat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 4: H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 t\u01b0 x\u1ea3y ra khi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt, ch\u01b0a th\u1ec3 ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 t\u1eeb doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 s\u1ef1 c\u1ed1 \u1edf t\u1ea7m h\u1ec7 th\u1ed1ng trung \u01b0\u01a1ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang truy\u1ec1n d\u1eef li\u1ec7u. C\u00e1ch x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong th\u1eddi gian h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1m th\u1eddi ch\u01b0a chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 2 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng, c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau tr\u00ean ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u00e0 ghi nh\u1edb ch\u00ednh x\u00e1c, b\u1edfi vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u ch\u1eadm h\u01a1n 2 ng\u00e0y l\u00e0m vi\u1ec7c so v\u1edbi th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ec7 qu\u1ea3 c\u1ee7a s\u1ef1 c\u1ed1 kh\u00e1ch quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_5_Su_co_do_bat_kha_khang\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 5: S\u1ef1 c\u1ed1 do b\u1ea5t kh\u1ea3 kh\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u1ea5t trong quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng. Theo kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c xem l\u00e0 b\u1ea5t kh\u1ea3 kh\u00e1ng bao g\u1ed3m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi b\u00e1n m\u00e0 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n<\/span><\/i><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quy tr\u00ecnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1ec1 giao d\u1ecbch mua b\u00e1n ph\u00e1t sinh trong th\u1eddi gian s\u1ef1 c\u1ed1, \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u0169ng kh\u1eb3ng \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n do c\u00e1c nguy\u00ean nh\u00e2n \u0111\u00e3 n\u00eau \u1edf c\u1ea3 5 tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_moc_thoi_gian_can_nho_khi_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb khi x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c tra c\u1ee9u nhanh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng t\u1ed5ng h\u1ee3p tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i s\u1ef1 c\u1ed1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n\/L\u01b0u \u00fd quan tr\u1ecdng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ef1 c\u1ed1 t\u1eeb ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp n\u1ebfu c\u1ea7n h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 g\u1ea5p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng; th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7i h\u1ea1 t\u1ea7ng c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o ng\u01b0\u1eddi b\u00e1n, ph\u1ed1i h\u1ee3p C\u1ee5c Thu\u1ebf, kh\u1eafc ph\u1ee5c nhanh nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf l\u1ed7i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o; c\u00e1c t\u1ed5 ch\u1ee9c t\u1ea1m ng\u1eebng chuy\u1ec3n d\u1eef li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n d\u1eef li\u1ec7u trong 02 ng\u00e0y l\u00e0m vi\u1ec7c sau khi h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng l\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea5t kh\u1ea3 kh\u00e1ng (chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng&#8230;)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp g\u1eedi h\u00f3a \u0111\u01a1n trong 03 ng\u00e0y l\u00e0m vi\u1ec7c sau khi kh\u1eafc ph\u1ee5c; l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_de_chu_dong_xu_ly_su_co_hoa_don_dien_tu\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9145\" aria-describedby=\"caption-attachment-9145\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9145\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-luu-y-quan-trong-de-chu-dong-xu-ly-su-co-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9145\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm r\u00f5 5 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e2n nh\u1eafc tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_theo_doi_thong_bao_tu_Cuc_Thue_va_nha_cung_cap_dich_vu\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u00f4ng b\u00e1o t\u1eeb C\u1ee5c Thu\u1ebf v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ef1 c\u1ed1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean th\u00f4ng tin t\u1eeb k\u00eanh ch\u00ednh th\u1ed1ng n\u00e0y thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o th\u00f4ng b\u00e1o n\u1ed9i b\u1ed9 ho\u1eb7c tin \u0111\u1ed3n, nh\u1eb1m n\u1eafm b\u1eaft ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_day_du_ho_so_chung_tu_chung_minh_su_co_hoac_bat_kha_khang\"><\/span><b>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ef1 c\u1ed1 ho\u1eb7c b\u1ea5t kh\u1ea3 kh\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, quy \u0111\u1ecbnh y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh. V\u00ec v\u1eady, ngay khi s\u1ef1 c\u1ed1 x\u1ea3y ra, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan nh\u01b0 th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf, th\u00f4ng b\u00e1o t\u1eeb nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c (n\u1ebfu c\u00f3), nh\u1eb1m ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh sau n\u00e0y khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_hop_dong_voi_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu\"><\/span><b>R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec tr\u00e1ch nhi\u1ec7m kh\u1eafc ph\u1ee5c l\u1ed7i h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi b\u00e1n trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thu\u1ed9c v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn cam k\u1ebft th\u1eddi gian kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1, k\u00eanh h\u1ed7 tr\u1ee3 kh\u1ea9n c\u1ea5p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i khi c\u00f3 s\u1ef1 c\u1ed1 ph\u00e1t sinh tr\u00ean th\u1ef1c t\u1ebf. Vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ke-toan-thue-ngoai\/\"> k\u1ebf to\u00e1n thu\u1ebf ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p lu\u00f4n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi, theo d\u00f5i v\u00e0 x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n.\u00a0<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 \u0111\u01b0a ra khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho vi\u1ec7c x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao qu\u00e1t t\u1eeb s\u1ef1 c\u1ed1 ph\u00eda ng\u01b0\u1eddi b\u00e1n, s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, l\u1ed7i h\u1ea1 t\u1ea7ng c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, l\u1ed7i H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, cho \u0111\u1ebfn c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u c\u00f3 quy tr\u00ecnh, tr\u00e1ch nhi\u1ec7m v\u00e0 m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3. N\u1eafm v\u1eefng nh\u1eefng quy \u0111\u1ecbnh n\u00e0y ch\u00ednh l\u00e0 c\u00e1ch \u0111\u1ec3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u1ee9ng ph\u00f3 khi s\u1ef1 c\u1ed1 ph\u00e1t sinh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0 x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p trong m\u1ecdi t\u00ecnh hu\u1ed1ng. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-dich-vu-ke-toan\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p lu\u00f4n c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n \u0111\u1ed3ng h\u00e0nh, theo s\u00e1t c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt v\u00e0 x\u1eed l\u00fd m\u1ecdi s\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy tr\u00ecnh, k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xu_ly_su_co_khi_su_dung_hoa_don_dien_tu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_co_hoa_don_dien_tu_keo_dai_thi_doanh_nghiep_co_bi_xu_phat_khong\"><\/span>S\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u00e9o d\u00e0i th\u00ec doanh nghi\u1ec7p 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\tTheo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1ebfu vi\u1ec7c l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n ho\u1eb7c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u1ecb ch\u1eadm do c\u00e1c nguy\u00ean nh\u00e2n s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0110i\u1ec1u 14, th\u00ec \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, v\u1edbi \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh theo quy \u0111\u1ecbnh.                    <\/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=\"Ai_chiu_trach_nhiem_khi_he_thong_cap_ma_cua_co_quan_thue_gap_su_co\"><\/span>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt, C\u1ee5c Thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng, th\u00f4ng b\u00e1o c\u00f4ng khai v\u00e0 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 thay trong th\u1eddi gian kh\u1eafc ph\u1ee5c.                    <\/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=\"Truong_hop_bat_kha_khang_co_can_xin_xac_nhan_tu_co_quan_nao_khong\"><\/span>Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f3 c\u1ea7n xin x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan n\u00e0o kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i xin x\u00e1c nh\u1eadn tr\u01b0\u1edbc t\u1eeb m\u1ed9t c\u01a1 quan c\u1ee5 th\u1ec3 nh\u01b0ng ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf c\u00f3 y\u00eau c\u1ea7u.                     <\/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=\"Truong_hop_bat_kha_khang_nguoi_ban_co_bao_lau_de_lap_va_gui_hoa_don_dien_tu\"><\/span>Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 bao l\u00e2u \u0111\u1ec3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 khi\u1ebfn ng\u01b0\u1eddi b\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y s\u1ef1 c\u1ed1 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.                     <\/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\": \"S\u1ef1 c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u00e9o d\u00e0i th\u00ec doanh nghi\u1ec7p 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\": \"Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1ebfu vi\u1ec7c l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n ho\u1eb7c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u1ecb ch\u1eadm do c\u00e1c nguy\u00ean nh\u00e2n s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng 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ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng, th\u00f4ng b\u00e1o c\u00f4ng khai v\u00e0 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 thay trong th\u1eddi gian kh\u1eafc ph\u1ee5c.\"\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\": \"Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f3 c\u1ea7n xin x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan n\u00e0o kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i xin x\u00e1c nh\u1eadn tr\u01b0\u1edbc t\u1eeb m\u1ed9t c\u01a1 quan c\u1ee5 th\u1ec3 nh\u01b0ng ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf c\u00f3 y\u00eau c\u1ea7u.\"\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\": \"Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 bao l\u00e2u \u0111\u1ec3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 khi\u1ebfn ng\u01b0\u1eddi b\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y s\u1ef1 c\u1ed1 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Trong qu\u00e1 tr\u00ecnh l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9143","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\/9143","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=9143"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9143\/revisions"}],"predecessor-version":[{"id":9158,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9143\/revisions\/9158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9144"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}