{"id":9233,"date":"2026-07-15T14:48:08","date_gmt":"2026-07-15T07:48:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9233"},"modified":"2026-07-15T14:48:08","modified_gmt":"2026-07-15T07:48:08","slug":"diem-moi-thong-tu-91-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/","title":{"rendered":"\uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \ud68c\ub78c 91\/2026\/TT-BTC\uc758 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/toan-van-thong-tu-912026ttbtc-huong-dan-ve-hoa-don-dien-tu-chung-tu-dien-tu-thay-the-thong-tu-32202-138097233.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-32-2025-TT-BTC-huong-dan-thuc-hien-Luat-Quan-ly-thue-ve-hoa-don-chung-tu-659105.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean, doanh nghi\u1ec7p, h\u1ed9 kinh doanh n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5, b\u1edfi n\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh l\u1eadp, x\u1eed l\u00fd, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1eb1ng ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady c\u1ee5 th\u1ec3 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec? Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng ra sao \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u2013 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, b\u00e1m s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc d\u1ec5 d\u00e0ng c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng.<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Thong_tu_912026TT-BTC_thay_the_Thong_tu_322025TT-BTC_tu_khi_nao\" >Th\u00f4ng t\u01b0 91\/2026\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 32\/2025\/TT-BTC t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Diem_moi_Thong_tu_912026TT-BTC_ve_xu_ly_hoa_don_dien_tu_co_sai_sot\" >\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#03_truong_hop_xu_ly_hoa_don_dien_tu_da_lap_sai\" >03 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Truong_hop_1_Chi_thong_bao_khong_phai_lap_lai_hoa_don\" >Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 th\u00f4ng b\u00e1o, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Truong_hop_2_Lap_hoa_don_dien_tu_dieu_chinh\" >Tr\u01b0\u1eddng h\u1ee3p 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Truong_hop_3_Lap_hoa_don_dien_tu_moi_thay_the\" >Tr\u01b0\u1eddng h\u1ee3p 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf<\/a><\/li><\/ul><\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Cac_truong_hop_dieu_chinh_hoa_don_dac_thu_khac\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 kh\u00e1c<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Xu_ly_hoa_don_dieu_chinh_lan_2_nhu_the_nao\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 2 nh\u01b0 th\u1ebf n\u00e0o?<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Khi_nao_khong_phai_lap_van_ban_thoa_thuan_dieu_chinh_hoa_don\" >Khi n\u00e0o kh\u00f4ng ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n?<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Diem_moi_Thong_tu_912026TT-BTC_ve_khen_thuong_nguoi_tieu_dung_to_giac_hanh_vi_khong_xuat_hoa_don\" >\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Diem_moi_Thong_tu_912026TT-BTC_ve_bien_phap_khuyen_khich_nguoi_mua_lay_hoa_don\" >\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n<\/a><\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Hoa_don_dien_tu_chuyen_doi_thanh_hoa_don_giay_co_hieu_luc_giao_dich_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 hi\u1ec7u l\u1ef1c giao d\u1ecbch kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Quy_dinh_ve_bao_quan_luu_tru_hoa_don_chung_tu_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Lap_hoa_don_dien_tu_khong_co_ma_cua_co_quan_thue_theo_Nghi_dinh_254\" >L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 254<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Cau_hoi_thuong_gap_ve_diem_moi_Thong_tu_912026TT-BTC\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Hoa_don_da_lap_sai_thi_nen_chon_thong_bao_dieu_chinh_hay_thay_the\" >H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai th\u00ec n\u00ean ch\u1ecdn th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf?<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Da_dieu_chinh_hoa_don_mot_lan_neu_phat_hien_sai_tiep_thi_xu_ly_the_nao\" >\u0110\u00e3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n, n\u1ebfu ph\u00e1t hi\u1ec7n sai ti\u1ebfp th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/#Moi_truong_hop_dieu_chinh_hoa_don_co_bat_buoc_lap_van_ban_thoa_thuan_khong\" >M\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Chuong_trinh_hoa_don_may_man_ap_dung_cho_hoa_don_nao_va_kinh_phi_bao_nhieu\" >Ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n n\u00e0o v\u00e0 kinh ph\u00ed bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-thong-tu-91-2026-tt-btc\/#Hoa_don_dien_tu_chuyen_doi_sang_hoa_don_giay_co_dung_de_thanh_toan_duoc_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_912026TT-BTC_thay_the_Thong_tu_322025TT-BTC_tu_khi_nao\"><\/span><b>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 32\/2025\/TT-BTC t\u1eeb khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung n\u1ec1n t\u1ea3ng c\u1ea7n n\u1eafm tr\u01b0\u1edbc ti\u00ean khi t\u00ecm hi\u1ec3u \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC ng\u00e0y 31\/05\/2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u00e0 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC s\u1ebd c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Thong_tu_912026TT-BTC_ve_xu_ly_hoa_don_dien_tu_co_sai_sot\"><\/span><b>\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9234\" aria-describedby=\"caption-attachment-9234\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9234\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-hoa-don-va-chung-tu-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9234\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n quan t\u00e2m nhi\u1ec1u nh\u1ea5t ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c n\u00eau chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u00e1p d\u1ee5ng cho c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_truong_hop_xu_ly_hoa_don_dien_tu_da_lap_sai\"><\/span><b>03 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, t\u00f9y theo n\u1ed9i dung sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n s\u1ebd x\u1eed l\u00fd theo m\u1ed9t trong ba h\u01b0\u1edbng nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Chi_thong_bao_khong_phai_lap_lai_hoa_don\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 th\u00f4ng b\u00e1o, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi h\u00f3a \u0111\u01a1n sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c c\u00e1c n\u1ed9i dung kh\u00e1c, nh\u01b0ng kh\u00f4ng sai v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, \u0111\u1ed3ng th\u1eddi g\u1eedi th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T (Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Lap_hoa_don_dien_tu_dieu_chinh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi h\u00f3a \u0111\u01a1n sai c\u00e1c n\u1ed9i dung nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a ho\u1eb7c h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch &#8211; ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m.<\/span><\/i><\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Lap_hoa_don_dien_tu_moi_thay_the\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0169ng \u00e1p d\u1ee5ng cho c\u00e1c n\u1ed9i dung sai nh\u01b0 tr\u00ean nh\u01b0ng ng\u01b0\u1eddi b\u00e1n ch\u1ecdn ph\u01b0\u01a1ng \u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf thay v\u00ec \u0111i\u1ec1u ch\u1ec9nh. H\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m.\u00a0<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">Sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, sau \u0111\u00f3 g\u1eedi cho ng\u01b0\u1eddi mua (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi mua (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">N\u1ebfu trong th\u00e1ng ng\u01b0\u1eddi b\u00e1n l\u1eadp sai c\u00f9ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf chung cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai, k\u00e8m theo b\u1ea3ng k\u00ea theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT (Ph\u1ee5 l\u1ee5c III).<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dieu_chinh_hoa_don_dac_thu_khac\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f2n quy \u0111\u1ecbnh c\u00e1c t\u00ecnh hu\u1ed1ng \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n d\u00f9 h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng h\u1ec1 sai, nh\u01b0ng ph\u00e1t sinh thay \u0111\u1ed5i th\u1ef1c t\u1ebf sau khi l\u1eadp, bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khi thay \u0111\u1ed5i \u0111\u01a1n gi\u00e1, kh\u1ed1i l\u01b0\u1ee3ng; \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh; ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n bu\u00f4n \u0111i\u1ec7n gi\u1eefa T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c v\u00e0 gi\u1eefa c\u00e1c T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c v\u1edbi c\u00e1c C\u00f4ng ty \u0110i\u1ec7n l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1: s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng, k\u1ef3 ti\u1ebfp theo, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p hai b\u00ean th\u1ecfa thu\u1eadn ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m: ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng, ghi r\u00f5 s\u1ed1 ti\u1ec1n v\u00e0 l\u00fd do ho\u00e0n\/gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n thu ti\u1ec1n tr\u01b0\u1edbc trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ho\u00e0n ph\u00ed d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng di \u0111\u1ed9ng: doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng c\u0103n c\u1ee9 b\u1ea3ng k\u00ea \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n kh\u00ed thi\u00ean nhi\u00ean c\u00f3 gi\u00e1 ghi b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng thanh to\u00e1n, l\u1eadp h\u00f3a \u0111\u01a1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, khi thanh to\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/li>\n<\/ul>\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\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_dieu_chinh_lan_2_nhu_the_nao\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 2 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u00e1ng l\u01b0u \u00fd t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, n\u1ebfu sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n ti\u1ebfp h\u00f3a \u0111\u01a1n sai th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo ph\u1ea3i \u00e1p d\u1ee5ng c\u00f9ng h\u00ecnh th\u1ee9c \u0111\u00e3 ch\u1ecdn \u1edf l\u1ea7n \u0111\u1ea7u ti\u00ean (\u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh th\u00ec ti\u1ebfp t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh, \u0111\u00e3 thay th\u1ebf th\u00ec ti\u1ebfp t\u1ee5c thay th\u1ebf).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap th\u1ed1ng nh\u1ea5t c\u00e1ch x\u1eed l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p thay \u0111\u1ed5i h\u00ecnh th\u1ee9c t\u00f9y ti\u1ec7n gi\u1eefa c\u00e1c l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n m\u00e0 b\u1ecb sai, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u1eaft bu\u1ed9c ghi s\u1ed1 d\u01b0\u01a1ng n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, ghi s\u1ed1 \u00e2m n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00ed thi\u00ean nhi\u00ean, ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_khong_phai_lap_van_ban_thoa_thuan_dieu_chinh_hoa_don\"><\/span><b>Khi n\u00e0o kh\u00f4ng ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh chung, tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n sai, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00ec hai b\u00ean ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai; n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch (\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m gi\u00fap gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1ed1n c\u00f3 t\u1ea7n su\u1ea5t ph\u00e1t sinh h\u00f3a \u0111\u01a1n l\u1edbn v\u00e0 kh\u00f3 th\u1ef1c hi\u1ec7n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn cho t\u1eebng giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Thong_tu_912026TT-BTC_ve_khen_thuong_nguoi_tieu_dung_to_giac_hanh_vi_khong_xuat_hoa_don\"><\/span><b>\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9236\" aria-describedby=\"caption-attachment-9236\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9236\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-khen-thuong-nguoi-tieu-dung-to-giac-hanh-vi-khong-xuat-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9236\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp, kh\u00f4ng giao h\u00f3a \u0111\u01a1n. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khen th\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn th\u00f4ng tin t\u1ed1 gi\u00e1c t\u1eeb ng\u01b0\u1eddi ti\u00eau d\u00f9ng, ph\u00e2n lo\u1ea1i \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c minh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: H\u1ed3 s\u01a1 l\u00e0m c\u0103n c\u1ee9 khen th\u01b0\u1edfng g\u1ed3m: t\u00e0i li\u1ec7u, ch\u1ee9ng c\u1ee9 v\u1ec1 h\u00e0nh vi vi ph\u1ea1m theo \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. K\u1ebft lu\u1eadn ki\u1ec3m tra ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb khen th\u01b0\u1edfng; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 n\u00eau tr\u00ean, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh khen th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo kho\u1ea3n 1 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\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=\"Diem_moi_Thong_tu_912026TT-BTC_ve_bien_phap_khuyen_khich_nguoi_mua_lay_hoa_don\"><\/span><b>\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9235\" aria-describedby=\"caption-attachment-9235\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9235\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-Thong-tu-91_2026_TT-BTC-ve-bien-phap-khuyen-khich-nguoi-mua-lay-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9235\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi c\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi t\u1ed1 gi\u00e1c, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f2n b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua ch\u1ee7 \u0111\u1ed9ng l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Theo \u0111\u00f3:<\/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 h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tri\u1ec3n khai c\u00e1c bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh &#8220;h\u00f3a \u0111\u01a1n may m\u1eafn&#8221; h\u00e0ng th\u00e1ng v\u00e0 cu\u1ed1i n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, trao th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n; c\u00f9ng c\u00e1c bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch n\u00e0y kh\u00f4ng qu\u00e1 150 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC mang t\u00ednh \u0111\u1ed9t ph\u00e1, cho th\u1ea5y n\u1ed7 l\u1ef1c x\u00e2y d\u1ef1ng th\u00f3i quen l\u1ea5y h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00f4ng qua \u0111\u1ed9ng l\u1ef1c t\u00e0i ch\u00ednh, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o bi\u1ec7n ph\u00e1p h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 r\u1ee7i ro cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu thu\u1ed9c m\u1ed9t trong n\u0103m ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a m\u1ed9t ph\u00e1p nh\u00e2n kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u00e0nh vi gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n thu\u1ed9c danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd theo Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh kh\u00f4ng c\u00f3 \u0111\u1ecba ch\u1ec9 c\u1ee5 th\u1ec3 theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, ho\u1eb7c \u0111\u0103ng k\u00fd t\u1ea1i c\u0103n h\u1ed9 chung c\u01b0 (tr\u1eeb ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh), kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn m\u1ed9t ph\u00e1p nh\u00e2n \u0111ang \u1edf tr\u1ea1ng th\u00e1i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro kh\u00e1c do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, c\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 n\u0103m ti\u00eau ch\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u01a1 c\u1ea5u ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u0169ng nh\u01b0 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, tr\u00e1nh r\u01a1i v\u00e0o di\u1ec7n r\u1ee7i ro cao khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_chuyen_doi_thanh_hoa_don_giay_co_hieu_luc_giao_dich_khong\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 hi\u1ec7u l\u1ef1c giao d\u1ecbch kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n th\u1eafc m\u1eafc khi t\u00ecm hi\u1ec3u \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111i k\u00e8m. C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y trong hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra, \u0111i\u1ec1u tra v\u00e0 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5, theo d\u00f5i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: H\u00f3a \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i trong tr\u01b0\u1eddng h\u1ee3p ph\u1ee5c v\u1ee5 ghi s\u1ed5, theo d\u00f5i k\u1ebf to\u00e1n KH\u00d4NG c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n,<\/b><span style=\"font-weight: 400;\"> tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n c\u1ea7n kh\u1eafc s\u00e2u \u0111\u1ec3 tr\u00e1nh s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i, g\u00e2y r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p trong c\u00e1c giao d\u1ecbch mua b\u00e1n, thanh to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_bao_quan_luu_tru_hoa_don_chung_tu_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n, \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, sai l\u1ec7ch trong su\u1ed1t th\u1eddi gian l\u01b0u tr\u1eef; \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u00fang v\u00e0 \u0111\u1ee7 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 2023, v\u00e0 ph\u1ea3i s\u1eb5n s\u00e0ng in \u0111\u01b0\u1ee3c ra gi\u1ea5y ho\u1eb7c tra c\u1ee9u \u0111\u01b0\u1ee3c khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp t\u1ea1i t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n nh\u01b0 t\u00e0i s\u1ea3n ri\u00eang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng quy \u0111\u1ecbnh m\u1edbi c\u1ea7n c\u1eadp nh\u1eadt li\u00ean t\u1ee5c nh\u01b0 tr\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ef1 r\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c x\u1eed l\u00fd ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_dien_tu_khong_co_ma_cua_co_quan_thue_theo_Nghi_dinh_254\"><\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng, th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/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\/lap-hoa-don-dien-tu-co-ma-va-khong-co-ma\/\">Quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/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;\">T\u00f3m l\u1ea1i, \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC xoay quanh nhi\u1ec1u n\u1ed9i dung c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft ba tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 2;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n v\u1edbi kinh ph\u00ed t\u1ed1i \u0111a 150 t\u1ef7 \u0111\u1ed3ng\/n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro cao;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i gi\u1ea5y kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c giao d\u1ecbch, thanh to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp, x\u1eed l\u00fd, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n t\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi cho \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 theo s\u00e1t c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd 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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap gi\u1ea3m t\u1ea3i c\u00f4ng vi\u1ec7c, h\u1ea1n ch\u1ebf sai s\u00f3t khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t.\u00a0<\/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 h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/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_diem_moi_Thong_tu_912026TT-BTC\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hoa_don_da_lap_sai_thi_nen_chon_thong_bao_dieu_chinh_hay_thay_the\"><\/span>H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai th\u00ec n\u00ean ch\u1ecdn th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a) th\u00ec ch\u1ec9 th\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Da_dieu_chinh_hoa_don_mot_lan_neu_phat_hien_sai_tiep_thi_xu_ly_the_nao\"><\/span>\u0110\u00e3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n, n\u1ebfu ph\u00e1t hi\u1ec7n sai ti\u1ebfp th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang h\u00ecnh th\u1ee9c \u0111\u00e3 ch\u1ecdn \u1edf l\u1ea7n \u0111\u1ea7u (\u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh th\u00ec ti\u1ebfp t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh, \u0111\u00e3 thay th\u1ebf th\u00ec ti\u1ebfp t\u1ee5c thay th\u1ebf) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 10.                    <\/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=\"Moi_truong_hop_dieu_chinh_hoa_don_co_bat_buoc_lap_van_ban_thoa_thuan_khong\"><\/span>M\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Mi\u1ec5n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi 3 tr\u01b0\u1eddng h\u1ee3p: Chuy\u1ec3n theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch v\u00e0 b\u00e1n h\u00e0ng qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1.                    <\/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=\"Chuong_trinh_hoa_don_may_man_ap_dung_cho_hoa_don_nao_va_kinh_phi_bao_nhieu\"><\/span>Ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n n\u00e0o v\u00e0 kinh ph\u00ed bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, quay th\u01b0\u1edfng h\u1eb1ng th\u00e1ng v\u00e0 cu\u1ed1i n\u0103m; t\u1ed5ng kinh ph\u00ed khuy\u1ebfn kh\u00edch kh\u00f4ng qu\u00e1 150 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.                    <\/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_dien_tu_chuyen_doi_sang_hoa_don_giay_co_dung_de_thanh_toan_duoc_khong\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n \u0111\u01b0\u1ee3c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, tr\u1eeb h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf (kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP).                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai th\u00ec n\u00ean ch\u1ecdn th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a) th\u00ec ch\u1ec9 th\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. 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