{"id":9257,"date":"2026-07-21T08:35:43","date_gmt":"2026-07-21T01:35:43","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9257"},"modified":"2026-07-21T08:35:43","modified_gmt":"2026-07-21T01:35:43","slug":"thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Th\u1ef1c t\u1ebf cho th\u1ea5y, kh\u00f4ng \u00edt doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch v\u1eabn c\u00f2n l\u00fang t\u00fang, xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1eadm ho\u1eb7c sai th\u1eddi \u0111i\u1ec3m, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh doanh thu, truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng, vi\u1ec5n th\u00f4ng, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, x\u0103ng d\u1ea7u&#8230; B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm r\u00f5, \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c trong t\u1eebng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Vi_sao_can_xac_dinh_dung_thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu\" >V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5?<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Khi_nao_phai_xuat_hoa_don_hang_hoa_dich_vu\" >Khi n\u00e0o ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_theo_quy_dinh_chung\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh chung<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thoi_diem_xuat_hoa_don_khi_ban_hang_hoa\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thoi_diem_xuat_hoa_don_khi_cung_cap_dich_vu\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_trong_cac_truong_hop_dac_thu\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Nhom_dich_vu_can_doi_soat_so_lieu_dinh_ky\" >Nh\u00f3m d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u \u0111\u1ecbnh k\u1ef3<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Nhom_nganh_xay_dung_va_bat_dong_san\" >Nh\u00f3m ng\u00e0nh x\u00e2y d\u1ef1ng v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Nhom_nganh_dac_thu_khac\" >Nh\u00f3m ng\u00e0nh \u0111\u1eb7c th\u00f9 kh\u00e1c<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Bang_tong_hop_thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_theo_tung_linh_vuc\" >B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo t\u1eebng l\u0129nh v\u1ef1c<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Mot_so_luu_y_quan_trong_de_xuat_hoa_don_dung_thoi_diem\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_hang_hoa_dich_vu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_co_bat_buoc_phai_doi_khach_hang_thanh_toan_khong\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ee3i kh\u00e1ch h\u00e0ng thanh to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Nhan_tien_dat_coc_thi_co_phai_xuat_hoa_don_ngay_khong\" >Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Xuat_hoa_don_tre_thoi_diem_quy_dinh_co_bi_phat_khong\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Giao_hang_hoac_ban_giao_dich_vu_nhieu_lan_thi_xuat_hoa_don_mot_lan_khi_ket_thuc_hop_dong_co_duoc_khong\" >Giao h\u00e0ng ho\u1eb7c b\u00e0n giao d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c 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\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu\/#Doanh_nghiep_nho_chua_co_bo_phan_ke_toan_chuyen_trach_thi_nen_xu_ly_the_nao_de_tranh_sai_sot_ve_thoi_diem_xuat_hoa_don\" >Doanh nghi\u1ec7p nh\u1ecf, ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch th\u00ec n\u00ean x\u1eed l\u00fd th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_xac_dinh_dung_thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu\"><\/span><b>V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9262\" aria-describedby=\"caption-attachment-9262\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9262\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu.jpg\" alt=\"V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9262\" class=\"wp-caption-text\">V\u00ec sao c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ghi nh\u1eadn doanh thu, k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 k\u00e9o theo h\u00e0ng lo\u1ea1t 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;\">K\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNDN sai k\u1ef3 t\u00ednh thu\u1ebf, d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ho\u1eb7c n\u1ed9p thi\u1ebfu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nghi\u00eam tr\u1ecdng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ghi nh\u1eadn doanh thu gi\u1eefa c\u00e1c b\u00ean trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh m\u00e0 k\u1ebf to\u00e1n c\u1ea7n b\u00e1m s\u00e1t khi x\u1eed l\u00fd nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_xuat_hoa_don_hang_hoa_dich_vu\"><\/span><b>Khi n\u00e0o ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t trong th\u1ef1c t\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. N\u1ed9i dung h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo \u0110i\u1ec1u 10, v\u00e0 n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, ph\u1ea1m vi b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t r\u1ed9ng, bao tr\u00f9m g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 k\u1ec3 c\u1ea3 nh\u1eefng giao d\u1ecbch kh\u00f4ng ph\u00e1t sinh d\u00f2ng ti\u1ec1n tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_theo_quy_dinh_chung\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9261\" aria-describedby=\"caption-attachment-9261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9261\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-theo-quy-dinh-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9261\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m: b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_khi_ban_hang_hoa\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng nh\u1ea7m l\u1eabn: h\u00f3a \u0111\u01a1n kh\u00f4ng xu\u1ea5t theo th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, m\u00e0 xu\u1ea5t theo th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a. Ngay c\u1ea3 khi kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_khi_cung_cap_dich_vu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi 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\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u00f3 m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng: n\u1ebfu ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. Ngo\u1ea1i l\u1ec7 c\u1ee7a ngo\u1ea1i l\u1ec7 n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n thu\u1ebf, th\u1ea9m \u0111\u1ecbnh gi\u00e1, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t, l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u00e1c kho\u1ea3n n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ecdc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd kh\u00e1c c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m: tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao d\u1ecbch v\u1ee5 theo t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n, th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p chung ch\u1edd \u0111\u1ebfn khi ho\u00e0n t\u1ea5t to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_trong_cac_truong_hop_dac_thu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9260\" aria-describedby=\"caption-attachment-9260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9260\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu.jpg\" alt=\"h\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/hoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-trong-cac-truong-hop-dac-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9260\" class=\"wp-caption-text\">h\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nguy\u00ean t\u1eafc chung, kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) quy \u0111\u1ecbnh ri\u00eang cho h\u00e0ng lo\u1ea1t l\u0129nh v\u1ef1c c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ea7n su\u1ea5t giao d\u1ecbch, quy tr\u00ecnh \u0111\u1ed1i so\u00e1t ho\u1eb7c chu k\u1ef3 ghi nh\u1eadn doanh thu. \u0110\u00e2y l\u00e0 ph\u1ea7n m\u00e0 k\u1ebf to\u00e1n c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_dich_vu_can_doi_soat_so_lieu_dinh_ky\"><\/span><b>Nh\u00f3m d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u \u0111\u1ecbnh k\u1ef3<\/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\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, 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;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng, cung c\u1ea5p \u0111i\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft v\u00e0 \u0111\u01b0\u1eddng th\u1ee7y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t, vi\u1ec5n th\u00f4ng, logistics, c\u00f4ng ngh\u1ec7 th\u00f4ng tin b\u00e1n theo k\u1ef3\u2019<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay), chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5, ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc (k\u1ef3 quy \u01b0\u1edbc do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng v\u00e0 c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 ph\u00e1t sinh c\u01b0\u1edbc k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u c\u01b0\u1edbc d\u1ecbch v\u1ee5, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc h\u00f2a m\u1ea1ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT v\u00e0o cu\u1ed1i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng \u0111\u1ec3 ghi nh\u1eadn t\u1ed5ng doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_xay_dung_va_bat_dong_san\"><\/span><b>Nh\u00f3m ng\u00e0nh x\u00e2y d\u1ef1ng v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t theo 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;\">N\u1ebfu ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng nh\u01b0ng c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nganh_dac_thu_khac\"><\/span><b>Nh\u00f3m ng\u00e0nh \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;\">Ngo\u00e0i hai nh\u00f3m tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh c\u00f2n quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ri\u00eang cho nhi\u1ec1u l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 kh\u00e1c, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qua website, h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ea7u th\u00f4, condensate, s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than qua \u0111\u01b0\u1eddng \u1ed1ng: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao trong th\u00e1ng, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n: c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n l\u1ebb x\u0103ng d\u1ea7u t\u1ea1i c\u1eeda h\u00e0ng: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n; ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng: theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng; n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n kh\u00f4ng thu \u0111\u01b0\u1ee3c l\u00e3i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo d\u00f5i ngo\u1ea1i b\u1ea3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c thu l\u00e3i; n\u1ebfu tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi c\u00f3 ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n: l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh c\u00f3 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd: n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n, cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf ph\u00e1t sinh trong ng\u00e0y; \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh, quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng: ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m; tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh b\u1ea3o hi\u1ec3m: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay: sau khi thu h\u1ed3i v\u00e9 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft, ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p l\u1eadp 01 h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t 01 ng\u00e0y k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu (t\u1eeb 0 gi\u1edd \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y), \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u doanh thu \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_theo_tung_linh_vuc\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo t\u1eebng l\u0129nh v\u1ef1c<\/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 v\u00e0 \u00e1p d\u1ee5ng nhanh v\u00e0o th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng n\u00e0y nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ed1i chi\u1ebfu nhanh, tuy nhi\u00ean khi \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u1eabn c\u1ea7n \u0111\u1ecdc k\u1ef9 n\u1ed9i dung chi ti\u1ebft v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>L\u0129nh v\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ub0a0\uc9dc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc81c\uacf5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n n\u1ebfu thu tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t (vi\u1ec5n th\u00f4ng, \u0111i\u1ec7n, h\u00e0ng kh\u00f4ng, ng\u00e2n h\u00e0ng&#8230;)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t, ch\u1eadm nh\u1ea5t ng\u00e0y 07 th\u00e1ng sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01b0\u1edbc k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng, CNTT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uacf5 \ubc0f \uc124\uce58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n (ch\u01b0a chuy\u1ec3n giao)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0111\u00e3 chuy\u1ec3n giao)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u00e9 m\u00e1y bay qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ea7u th\u00f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00ed thi\u00ean nhi\u00ean qua \u0111\u01b0\u1eddng \u1ed1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i k\u1ef3 k\u00ea khai thu\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n \u0111i\u1ec7n (c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i k\u1ef3 k\u00ea khai thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n l\u1ebb x\u0103ng d\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac t\u1eebng l\u1ea7n b\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 10 th\u00e1ng sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho vay t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 h\u1ea1n thu l\u00e3i trong h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxi c\u00f4ng ngh\u1ec7\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1m, ch\u1eefa b\u1ec7nh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cu\u1ed1i ng\u00e0y (n\u1ebfu kh\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u) ho\u1eb7c khi thanh, quy\u1ebft to\u00e1n BHYT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu \u0111\u01b0\u1eddng b\u1ed9 kh\u00f4ng d\u1eebng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y xe qua tr\u1ea1m ho\u1eb7c cu\u1ed1i th\u00e1ng ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kinh doanh b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng k\u1ef3 ti\u1ebfp theo\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Casino, tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 01 ng\u00e0y k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, m\u1ed7i l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. Do \u0111\u00f3, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 n\u00eau tr\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ed1i chi\u1ebfu \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh, tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa nguy\u00ean t\u1eafc chung v\u00e0 quy \u0111\u1ecbnh ri\u00eang, \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_quan_trong_de_xuat_hoa_don_dung_thoi_diem\"><\/span><b>M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9259\" aria-describedby=\"caption-attachment-9259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9259\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu.jpg\" alt=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-luu-y-quan-trong-de-xac-dinh-dung-thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9259\" class=\"wp-caption-text\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p n\u00ean l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 (x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, vi\u1ec5n th\u00f4ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, v\u1eadn t\u1ea3i&#8230;), c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 v\u1edbi quy \u0111\u1ecbnh ri\u00eang t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m nguy\u00ean t\u1eafc chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean \u0111\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n v\u1ec1 c\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, tr\u00e1nh \u00e1p d\u1ee5ng theo th\u00f3i quen c\u0169.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, v\u1edbi nh\u1eefng doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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 \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro sai s\u00f3t. \u0110\u1eb7c bi\u1ec7t, s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m h\u01a1n trong vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t, truy thu trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf. V\u1edbi nh\u1eefng thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft cho t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c cho t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u00f2n b\u0103n kho\u0103n v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n cho m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 t\u1ea1i doanh nghi\u1ec7p, h\u00e3y \u0111\u1ec3 l\u1ea1i c\u00e2u h\u1ecfi b\u00ean d\u01b0\u1edbi ho\u1eb7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh l\u00e2u d\u00e0i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam danh s\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\"> c\u00f4ng ty k\u1ebf to\u00e1n uy t\u00edn t\u1ea1i TP.HCM<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> 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>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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_thoi_diem_xuat_hoa_don_hang_hoa_dich_vu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/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=\"Thoi_diem_xuat_hoa_don_hang_hoa_va_dich_vu_co_bat_buoc_phai_doi_khach_hang_thanh_toan_khong\"><\/span>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ee3i kh\u00e1ch h\u00e0ng thanh to\u00e1n 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. Theo nguy\u00ean t\u1eafc chung t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, c\u00f2n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay c\u1ea3 khi kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n.                     <\/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=\"Nhan_tien_dat_coc_thi_co_phai_xuat_hoa_don_ngay_khong\"><\/span>Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 nguy\u00ean t\u1eafc, n\u1ebfu ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. Tuy nhi\u00ean, ri\u00eang c\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n thu\u1ebf, th\u1ea9m \u0111\u1ecbnh gi\u00e1, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t, l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ecdc.                    <\/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=\"Xuat_hoa_don_tre_thoi_diem_quy_dinh_co_bi_phat_khong\"><\/span>Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u00e0 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Giao_hang_hoac_ban_giao_dich_vu_nhieu_lan_thi_xuat_hoa_don_mot_lan_khi_ket_thuc_hop_dong_co_duoc_khong\"><\/span>Giao h\u00e0ng ho\u1eb7c b\u00e0n giao d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng c\u00f3 \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 \u0111\u01b0\u1ee3c. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5, tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c giao t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.                    <\/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=\"Doanh_nghiep_nho_chua_co_bo_phan_ke_toan_chuyen_trach_thi_nen_xu_ly_the_nao_de_tranh_sai_sot_ve_thoi_diem_xuat_hoa_don\"><\/span>Doanh nghi\u1ec7p nh\u1ecf, ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch th\u00ec n\u00ean x\u1eed l\u00fd th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t quy tr\u00ecnh b\u00e1n h\u00e0ng\/cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, \u0111\u1ed1i chi\u1ebfu \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/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\": \"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ee3i kh\u00e1ch h\u00e0ng thanh to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Theo nguy\u00ean t\u1eafc chung t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, c\u00f2n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. 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