{"id":9271,"date":"2026-07-21T10:30:24","date_gmt":"2026-07-21T03:30:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9271"},"modified":"2026-07-21T10:30:40","modified_gmt":"2026-07-21T03:30:40","slug":"hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o t\u1eeb 01\/7\/2026?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt k\u1ebf to\u00e1n t\u1eebng r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng nh\u01b0 ph\u00e1t hi\u1ec7n m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp b\u1ecb sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n, ho\u1eb7c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng, \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u2026 nh\u01b0ng l\u1ea1i l\u00fang t\u00fang kh\u00f4ng bi\u1ebft n\u00ean \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 n\u00e0o. K\u00ea khai sai k\u1ef3 kh\u00f4ng ch\u1ec9 khi\u1ebfn s\u1ed1 li\u1ec7u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) b\u1ecb l\u1ec7ch m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu, t\u00ednh ch\u1eadm n\u1ed9p, th\u1eadm ch\u00ed x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, c\u00e2u h\u1ecfi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng h\u01a1n theo h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (\u0111i\u1ec3m a, b, c kho\u1ea3n 5 \u0110i\u1ec1u 12), Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP (\u0110i\u1ec1u 12), Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap k\u1ebf to\u00e1n h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai, quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u00fang chu\u1ea9n, c\u00f9ng nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t.<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Can_cu_phap_ly_xac_dinh_hoa_don_dieu_chinh_va_thay_the_ke_khai_vao_ky_nao_theo_quy_dinh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai v\u00e0o k\u1ef3 n\u00e0o theo quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Nguyen_tac_chung_khi_xac_dinh_ky_ke_khai\" >Nguy\u00ean t\u1eafc chung khi x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai\u00a0<\/a><\/li><\/ul><\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao_khi_phat_sinh_do_sai_sot\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh do 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Truong_hop_ngoai_le_voi_hoa_don_dau_vao\" >Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao_khi_phat_sinh_sau_giao_dich_khong_do_sai_sot\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh sau giao d\u1ecbch (kh\u00f4ng do sai s\u00f3t)?<\/a><\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Quy_trinh_xu_ly_hoa_don_dau_ra_co_sai_sot_theo_Thong_tu_912026TT-BTC\" >Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai s\u00f3t theo 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Buoc_1_Xac_dinh_sai_sot_tren_hoa_don_dien_tu\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Buoc_2_Lap_van_ban_thoa_thuan_hoac_thong_bao_voi_ben_mua\" >B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi b\u00ean mua<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Buoc_3_Lap_hoa_don_dieu_chinh_hoac_hoa_don_thay_the\" >B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Buoc_4_Ky_so_va_gui_hoa_don_dieu_chinh_thay_the\" >B\u01b0\u1edbc 4: K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/a><\/li><\/ul><\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Nhung_luu_y_quan_trong_de_tranh_ke_khai_sai_ky_hoa_don_dieu_chinh_thay_the\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh k\u00ea khai sai k\u1ef3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf\u00a0<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Giai_dap_thac_mac_ve_hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o\u00a0<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao_neu_do_sai_sot_thong_tin_nguoi_mua\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o n\u1ebfu do sai s\u00f3t th\u00f4ng tin ng\u01b0\u1eddi mua?<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Hoa_don_dieu_chinh_do_tra_lai_hang_thi_ke_khai_ky_nao\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec k\u00ea khai k\u1ef3 n\u00e0o?<\/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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Hoa_don_dau_vao_sai_sot_co_bat_buoc_ke_khai_lai_ky_goc_khong\" >H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o sai s\u00f3t c\u00f3 b\u1eaft bu\u1ed9c k\u00ea khai l\u1ea1i k\u1ef3 g\u1ed1c 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\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/#Quy_dinh_ve_ky_ke_khai_hoa_don_dieu_chinh_thay_the_ap_dung_tu_khi_nao\" >Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_hoa_don_dieu_chinh_va_thay_the_ke_khai_vao_ky_nao_theo_quy_dinh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai v\u00e0o k\u1ef3 n\u00e0o theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9276\" aria-describedby=\"caption-attachment-9276\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9276\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai v\u00e0o k\u1ef3 n\u00e0o theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-hoa-don-dieu-chinh-va-thay-the-ke-khai-vao-ky-nao-theo-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9276\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai v\u00e0o k\u1ef3 n\u00e0o theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng, b\u1edfi \u0111\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n m\u1edbi, c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed3ng th\u1eddi t\u1eeb 01\/7\/2026 v\u00e0 thay th\u1ebf cho nhi\u1ec1u h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 &#8211; Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc chung t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n 5 \u0110i\u1ec1u 12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP &#8211; H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC &#8211; H\u01b0\u1edbng d\u1eabn thi h\u00e0nh li\u00ean quan \u0111\u1ebfn k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP &#8211; V\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP &#8211; Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC &#8211; \u0110\u1eb7c bi\u1ec7t l\u00e0 \u0110i\u1ec1u 10, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng nhi\u1ec1u v\u0103n b\u1ea3n khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, d\u1ec5 nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c tr\u01b0\u1eddng h\u1ee3p. Do \u0111\u00f3, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o, nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean c\u1ea7n n\u1eafm l\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1t sinh c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf quy\u1ebft \u0111\u1ecbnh k\u1ef3 k\u00ea khai, ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_khi_xac_dinh_ky_ke_khai\"><\/span><b>Nguy\u00ean t\u1eafc chung khi x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, c\u00f3 hai nh\u00f3m nguy\u00ean t\u1eafc l\u1edbn c\u1ea7n ph\u00e2n bi\u1ec7t r\u1ea1ch r\u00f2i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>Do sai s\u00f3t\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Do ph\u00e1t sinh sau giao d\u1ecbch<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1ea1i h\u00e0ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, quy\u1ebft to\u00e1n, ho\u00e0n ho\u1eb7c gi\u1ea3m ph\u00ed, h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 h\u00f3a \u0111\u01a1n g\u1ed1c (k\u00ea khai b\u1ed5 sung)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi mua<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 h\u00f3a \u0111\u01a1n g\u1ed1c (k\u00ea khai b\u1ed5 sung)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean l\u00e0 khung t\u1ed5ng qu\u00e1t, ph\u1ea7n ti\u1ebfp theo s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c v\u00e0o th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870: <\/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=\"Hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao_khi_phat_sinh_do_sai_sot\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh do sai s\u00f3t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9275\" aria-describedby=\"caption-attachment-9275\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9275\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh do sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-do-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9275\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh do sai s\u00f3t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n g\u1eb7p ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp b\u1ecb sai s\u00f3t v\u1ec1 th\u00f4ng tin, t\u1ee9c l\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ngay t\u1eeb \u0111\u1ea7u do l\u1ed7i ghi nh\u1eadn. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 sai m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, sai t\u00ean h\u00e0ng h\u00f3a, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t ho\u1eb7c sai ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nguy\u00ean t\u1eafc k\u00ea khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u1ec1u ph\u1ea3i k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 khai thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c. N\u00f3i c\u00e1ch kh\u00e1c, d\u00f9 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u01b0\u1ee3c l\u1eadp \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u1eabn ph\u1ea3i quay v\u1ec1 \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3, th\u00f4ng qua h\u00ecnh th\u1ee9c k\u00ea khai b\u1ed5 sung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1ee3i d\u1ee5ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u1ec3 d\u1ecbch chuy\u1ec3n doanh thu, chi ph\u00ed, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sang k\u1ef3 kh\u00e1c c\u00f3 l\u1ee3i h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ngoai_le_voi_hoa_don_dau_vao\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, quy \u0111\u1ecbnh c\u00f3 m\u1ed9t \u0111i\u1ec3m linh ho\u1ea1t \u0111\u00e1ng ch\u00fa \u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu sai s\u00f3t ho\u1eb7c b\u1ecf s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u1ec9 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, m\u00e0 kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai ngay t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t (k\u1ef3 hi\u1ec7n t\u1ea1i), thay v\u00ec ph\u1ea3i quay v\u1ec1 k\u1ef3 g\u1ed1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng so v\u1edbi nguy\u00ean t\u1eafc chung, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c k\u00ea khai b\u1ed5 sung cho nh\u1eefng sai s\u00f3t kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, k\u1ebf to\u00e1n c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ngo\u1ea1i l\u1ec7 n\u00e0y, ch\u1ec9 \u00e1p d\u1ee5ng khi sai s\u00f3t kh\u00f4ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, c\u00f2n l\u1ea1i v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung v\u1ec1 k\u1ef3 g\u1ed1c nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao_khi_phat_sinh_sau_giao_dich_khong_do_sai_sot\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh sau giao d\u1ecbch (kh\u00f4ng do sai s\u00f3t)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9274\" aria-describedby=\"caption-attachment-9274\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9274\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh sau giao d\u1ecbch kh\u00f4ng do sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-khi-phat-sinh-sau-giao-dich-khong-do-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9274\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o khi ph\u00e1t sinh sau giao d\u1ecbch kh\u00f4ng do sai s\u00f3t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t, c\u00f3 nhi\u1ec1u t\u00ecnh hu\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng ph\u1ea3i v\u00ec l\u1ed7i ghi nh\u1eadn ban \u0111\u1ea7u, m\u00e0 v\u00ec c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau khi giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t v\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. C\u00e1c t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 mua ho\u1eb7c b\u00e1n.<\/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 ph\u00e1t sinh sau b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n ho\u1eb7c gi\u1ea3m ph\u00ed d\u1ecbch v\u1ee5.<\/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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nguy\u00ean t\u1eafc k\u00ea khai ho\u00e0n to\u00e0n kh\u00e1c so v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t, kh\u00f4ng c\u00f3 vi\u1ec7c quay v\u1ec1 k\u1ef3 g\u1ed1c \u0111\u1ec3 k\u00ea khai b\u1ed5 sung, m\u00e0 m\u1ed7i b\u00ean k\u00ea khai \u0111\u1ed9c l\u1eadp theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh m\u00ecnh:<\/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 k\u00ea khai t\u1ea1i k\u1ef3 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;\">Ng\u01b0\u1eddi mua k\u00ea khai t\u1ea1i k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 k\u1ef3 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng tr\u00f9ng nhau, do th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 l\u1ec7ch nhau<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n l\u1eadp cu\u1ed1i th\u00e1ng nh\u01b0ng ng\u01b0\u1eddi mua nh\u1eadn v\u00e0o \u0111\u1ea7u th\u00e1ng sau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c ph\u00e2n bi\u1ec7t r\u1ea1ch r\u00f2i do sai s\u00f3t hay do ph\u00e1t sinh sau giao d\u1ecbch l\u1ea1i c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o trong t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_hoa_don_dau_ra_co_sai_sot_theo_Thong_tu_912026TT-BTC\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9273\" aria-describedby=\"caption-attachment-9273\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9273\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai s\u00f3t theo Th\u00f4ng t\u01b0 91\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao-va-quy-trinh-xu-ly-hoa-don-dau-ra-co-sai-sot-theo-Thong-tu-91-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9273\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai s\u00f3t theo Th\u00f4ng t\u01b0 91<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc k\u00ea khai, b\u01b0\u1edbc ti\u1ebfp theo k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng l\u00e0 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng chung cho tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai s\u00f3t, g\u1ed3m 04 b\u01b0\u1edbc nh\u01b0 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_sai_sot_tren_hoa_don_dien_tu\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp b\u1ecb coi l\u00e0 sai s\u00f3t khi c\u00f3 l\u1ed7i \u1edf c\u00e1c n\u1ed9i dung:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy c\u00e1ch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu\u1ebf su\u1ea5t;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u00ea ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ri\u00eang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t n\u00e0y, ng\u01b0\u1eddi b\u00e1n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_van_ban_thoa_thuan_hoac_thong_bao_voi_ben_mua\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi b\u00ean mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi mua, c\u00e1ch x\u1eed l\u00fd s\u1ebd kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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: Hai b\u00ean ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n: Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua, ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n l\u01b0u gi\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub180\ub784 \ub9cc\ud55c<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, g\u1ed3m: 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; v\u00e0 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><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_hoa_don_dieu_chinh_hoac_hoa_don_thay_the\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf, h\u00f3a \u0111\u01a1n m\u1edbi b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 d\u00f2ng ch\u1eef tham chi\u1ebfu \u0111\u1ebfn h\u00f3a \u0111\u01a1n g\u1ed1c:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: ghi r\u00f5 &#8220;\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&#8221;.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf: ghi r\u00f5 &#8220;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&#8221;.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin tham chi\u1ebfu n\u00e0y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00f3a \u0111\u01a1n g\u1ed1c khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t) ho\u1eb7c k\u00ea khai theo k\u1ef3 l\u1eadp ho\u1eb7c nh\u1eadn (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sau giao d\u1ecbch).\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_so_va_gui_hoa_don_dieu_chinh_thay_the\"><\/span><b>B\u01b0\u1edbc 4: K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c k\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf: Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\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 c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, r\u1ed3i m\u1edbi g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, quy \u0111\u1ecbnh c\u00f2n cho ph\u00e9p m\u1ed9t c\u01a1 ch\u1ebf x\u1eed l\u00fd g\u1ed9p thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn:<\/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 trong th\u00e1ng, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 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 trong c\u00f9ng th\u00e1ng, 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 t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n sai \u0111\u00f3, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_de_tranh_ke_khai_sai_ky_hoa_don_dieu_chinh_thay_the\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh k\u00ea khai sai k\u1ef3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro khi x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf, k\u1ebf to\u00e1n n\u00ean x\u00e2y d\u1ef1ng cho m\u00ecnh m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1t sinh tr\u01b0\u1edbc ti\u00ean: H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb sai s\u00f3t th\u00f4ng tin, hay t\u1eeb s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau giao d\u1ecbch (tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u, h\u1ee7y h\u1ee3p \u0111\u1ed3ng&#8230;)? \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch k\u00ea khai ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 sai s\u00f3t, m\u1eb7c \u0111\u1ecbnh k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 h\u00f3a \u0111\u01a1n g\u1ed1c tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, khi \u0111\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 ph\u00e1t sinh sau giao d\u1ecbch, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111\u1ed9c l\u1eadp: Ng\u01b0\u1eddi b\u00e1n theo k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua theo k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng c\u1ea7n quay v\u1ec1 k\u1ef3 g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi b\u00ean mua theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i B\u01b0\u1edbc 2 c\u1ee7a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t, l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 n\u1ed9p t\u1edd khai b\u1ed5 sung \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf khi c\u01a1 quan thu\u1ebf thanh, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm ch\u1eafc quy tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o trong t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c 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;\"> l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o m\u1ecdi nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 k\u00ea khai \u0111\u00fang k\u1ef3, \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu hay x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n.\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;\">T\u00f3m l\u1ea1i, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o, k\u1ebf to\u00e1n c\u1ea7n b\u00e1m s\u00e1t hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 sai s\u00f3t, k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 h\u00f3a \u0111\u01a1n g\u1ed1c (tr\u1eeb ngo\u1ea1i l\u1ec7 v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\/\u0111\u01b0\u1ee3c ho\u00e0n);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 ph\u00e1t sinh sau giao d\u1ecbch nh\u01b0 tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u, h\u1ee7y h\u1ee3p \u0111\u1ed3ng, m\u1ed7i b\u00ean k\u00ea khai \u0111\u1ed9c l\u1eadp theo k\u1ef3 l\u1eadp ho\u1eb7c k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh 4 b\u01b0\u1edbc l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, v\u1eeba h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro khi quy\u1ebft to\u00e1n v\u00e0 thanh, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt, r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/\">x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i doanh nghi\u1ec7p m\u00ecnh c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 theo s\u00e1t c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o lu\u00f4n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, \u0111\u1ed3ng th\u1eddi ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi vi\u1ec7c duy tr\u00ec m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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=\"Giai_dap_thac_mac_ve_hoa_don_dieu_chinh_va_thay_the_ke_khai_ky_nao\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><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_dieu_chinh_va_thay_the_ke_khai_ky_nao_neu_do_sai_sot_thong_tin_nguoi_mua\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o n\u1ebfu do sai s\u00f3t th\u00f4ng tin ng\u01b0\u1eddi mua?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 khai thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c, \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.                    <\/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_dieu_chinh_do_tra_lai_hang_thi_ke_khai_ky_nao\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec k\u00ea khai k\u1ef3 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sau giao d\u1ecbch, kh\u00f4ng ph\u1ea3i sai s\u00f3t. Ng\u01b0\u1eddi b\u00e1n k\u00ea khai t\u1ea1i k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh; ng\u01b0\u1eddi mua k\u00ea khai t\u1ea1i k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.                    <\/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_dau_vao_sai_sot_co_bat_buoc_ke_khai_lai_ky_goc_khong\"><\/span>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o sai s\u00f3t c\u00f3 b\u1eaft bu\u1ed9c k\u00ea khai l\u1ea1i k\u1ef3 g\u1ed1c 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 b\u1eaft bu\u1ed9c trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. N\u1ebfu sai s\u00f3t ho\u1eb7c b\u1ecf s\u00f3t ch\u1ec9 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai ngay t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.                    <\/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=\"Quy_dinh_ve_ky_ke_khai_hoa_don_dieu_chinh_thay_the_ap_dung_tu_khi_nao\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<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 t\u1eeb ng\u00e0y 01\/7\/2026, theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.                     <\/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 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o n\u1ebfu do sai s\u00f3t th\u00f4ng tin ng\u01b0\u1eddi mua?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 khai thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c, \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec k\u00ea khai k\u1ef3 n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sau giao d\u1ecbch, kh\u00f4ng ph\u1ea3i sai s\u00f3t. 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