{"id":9284,"date":"2026-07-21T14:57:21","date_gmt":"2026-07-21T07:57:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9284"},"modified":"2026-07-21T14:57:21","modified_gmt":"2026-07-21T07:57:21","slug":"huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng bi\u1ebft n\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 b\u0103n kho\u0103n hi\u1ebfm g\u1eb7p, b\u1edfi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1ed1n c\u00f3 c\u01a1 ch\u1ebf thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9, kh\u00e1c bi\u1ec7t ho\u00e0n to\u00e0n so v\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c xu\u1ea5t sai lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 khi\u1ebfn k\u1ebf to\u00e1n m\u1ea5t th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh, l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb, m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed, truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm ch\u1eafc h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t theo \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ho\u1eb7c ph\u1ee5 tr\u00e1ch c\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, bao g\u1ed3m Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/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-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/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;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-3496-cth-qldn3-2025-cua-thue-thanh-pho-can-tho-ve-thoi-diem-xuat-hoa-don-gtgt-416366-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 3496\/QNI-QLDN2<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2026, gi\u00fap b\u1ea1n \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb nh\u1eefng giao d\u1ecbch \u0111\u1ea7u ti\u00ean.<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_la_gi_Vi_sao_can_nam_ro_quy_dinh_ve_hoa_don\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 g\u00ec? V\u00ec sao c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n?<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Khai_niem_hoat_dong_che_xuat\" >Kh\u00e1i ni\u1ec7m ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Quan_he_trao_doi_hang_hoa_giua_doanh_nghiep_che_xuat_voi_noi_dia\" >Quan h\u1ec7 trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi n\u1ed9i \u0111\u1ecba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_duoc_phep_ban_hang_vao_thi_truong_noi_dia\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_co_phai_nop_ho_so_so_khai_thue_GTGT_khong\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Truong_hop_doanh_nghiep_che_xuat_chi_co_hoat_dong_che_xuat\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Y_nghia_doi_voi_viec_lua_chon_hoa_don\" >\u00dd ngh\u0129a \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Huong_dan_su_dung_hoa_don_doanh_nghiep_che_xuat_khi_ban_hang_vao_thi_truong_noi_dia\" >H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Truong_hop_DNCX_ban_san_pham_tu_san_xuat_vao_noi_dia\" >Tr\u01b0\u1eddng h\u1ee3p DNCX b\u00e1n s\u1ea3n ph\u1ea9m t\u1ef1 s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba\u00a0<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Case_study_minh_hoa_Cong_ty_TNHH_Vegaballs_Viet_Nam\" >Case study minh h\u1ecda: C\u00f4ng ty TNHH Vegaballs Vi\u1ec7t Nam<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_co_duoc_su_dung_hoa_don_GTGT_theo_Nghi_dinh_2542026_khong\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Hoa_don_GTGT_ap_dung_cho_ai\" >H\u00f3a \u0111\u01a1n GTGT \u00e1p d\u1ee5ng cho ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Truong_hop_doanh_nghiep_che_xuat_co_hoat_dong_kinh_doanh_khac\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Bang_tong_hop_phan_loai_hoa_don_theo_tung_truong_hop\" >B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Nhung_noi_dung_bat_buoc_phai_co_tren_hoa_don\" >Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Mot_so_luu_y_cho_doanh_nghiep_che_xuat_khi_su_dung_hoa_don\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Phan_biet_ro_hoat_dong_che_xuat_va_hoat_dong_kinh_doanh_khac\" >Ph\u00e2n bi\u1ec7t r\u00f5 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Rui_ro_khi_su_dung_sai_loai_hoa_don\" >R\u1ee7i ro khi s\u1eed d\u1ee5ng sai lo\u1ea1i h\u00f3a \u0111\u01a1n<\/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\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Khuyen_nghi_danh_cho_ke_toan_doanh_nghiep_che_xuat\" >Khuy\u1ebfn ngh\u1ecb d\u00e0nh cho k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Cau_hoi_thuong_gap_ve_huong_dan_su_dung_hoa_don_doanh_nghiep_che_xuat\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_ban_hang_vao_thi_truong_noi_dia_co_phai_xuat_hoa_don_GTGT_khong\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_chi_co_hoat_dong_che_xuat_thi_co_phai_nop_ho_so_khai_thue_GTGT_khong\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Tren_hoa_don_ban_hang_cua_doanh_nghiep_che_xuat_can_ghi_chu_gi_dac_biet\" >Tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n ghi ch\u00fa g\u00ec \u0111\u1eb7c bi\u1ec7t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Neu_co_hoat_dong_kinh_doanh_khac_ngoai_hoat_dong_che_xuat_thi_dung_loai_hoa_don_nao\" >N\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec d\u00f9ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Hang_hoa_doanh_nghiep_che_xuat_ban_vao_noi_dia_co_phai_chiu_thue_xuat_khau_nhap_khau_khong\" >H\u00e0ng h\u00f3a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat\/#Doanh_nghiep_che_xuat_ban_tai_san_da_qua_su_dung_vao_noi_dia_co_bi_ap_dung_chinh_sach_quan_ly_hang_hoa_xuat_nhap_khau_khong\" >Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 b\u1ecb \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_che_xuat_la_gi_Vi_sao_can_nam_ro_quy_dinh_ve_hoa_don\"><\/span><b>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 g\u00ec? V\u00ec sao c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y, b\u1edfi ch\u00ednh \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng s\u1ebd quy\u1ebft \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_hoat_dong_che_xuat\"><\/span><b>Kh\u00e1i ni\u1ec7m ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 20 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u00ean s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, cung \u1ee9ng d\u1ecbch v\u1ee5 cho s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u. N\u00f3i c\u00e1ch kh\u00e1c, b\u1ea3n ch\u1ea5t c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 h\u01b0\u1edbng \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u1ea3i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t so v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng trong n\u1ed9i \u0111\u1ecba. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_trao_doi_hang_hoa_giua_doanh_nghiep_che_xuat_voi_noi_dia\"><\/span><b>Quan h\u1ec7 trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi n\u1ed9i \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Quan h\u1ec7 trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi c\u00e1c khu v\u1ef1c kh\u00e1c tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (kh\u00f4ng ph\u1ea3i khu phi thu\u1ebf quan) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 v\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, khi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng cho m\u1ed9t doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c coi t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 m\u1ed9t giao d\u1ecbch xu\u1ea5t kh\u1ea9u &#8211; nh\u1eadp kh\u1ea9u, ch\u1ee9 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 mua b\u00e1n trong n\u01b0\u1edbc.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5 ngo\u1ea1i l\u1ec7 t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 26:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c b\u00e1n, thanh l\u00fd v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0 c\u00e1c h\u00e0ng h\u00f3a kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd n\u00e0y, kh\u00f4ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd theo \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n, ki\u1ec3m tra chuy\u00ean ng\u00e0nh ho\u1eb7c qu\u1ea3n l\u00fd b\u1eb1ng gi\u1ea5y ph\u00e9p.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_che_xuat_duoc_phep_ban_hang_vao_thi_truong_noi_dia\"><\/span><b>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0m ph\u00e1t sinh nhu c\u1ea7u t\u00ecm hi\u1ec3u h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Theo kho\u1ea3n 11 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng h\u00f3a v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. \u0110\u1ed3ng th\u1eddi, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, khu ch\u1ebf xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ngay c\u1ea3 khi l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, v\u1ed1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u2013 doanh nghi\u1ec7p v\u1eabn c\u00f3 quy\u1ec1n b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba. V\u00e0 ch\u00ednh t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng n\u1ed9i \u0111\u1ecba tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 then ch\u1ed1t m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_che_xuat_co_phai_nop_ho_so_so_khai_thue_GTGT_khong\"><\/span><b>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9286\" aria-describedby=\"caption-attachment-9286\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9286\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat.jpg\" alt=\"Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-phai-nop-ho-so-so-khai-thue-GTGT-khong-va-huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9286\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u00ednh l\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_che_xuat_chi_co_hoat_dong_che_xuat\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh th\u1ec3 hi\u1ec7n r\u00f5 b\u1ea3n ch\u1ea5t &#8220;phi thu\u1ebf quan&#8221; trong ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t thu\u1ea7n t\u00fay, b\u1edfi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi ch\u1ec9 t\u1eadp trung s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai GTGT nh\u01b0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u00f4ng th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_doi_voi_viec_lua_chon_hoa_don\"><\/span><b>\u00dd ngh\u0129a \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT (khi ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t) l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p. B\u1edfi l\u1ebd, h\u00f3a \u0111\u01a1n GTGT v\u1ed1n g\u1eafn li\u1ec1n v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd. \u0110\u00e2y ch\u00ednh l\u00e0 ti\u1ec1n \u0111\u1ec1 d\u1eabn \u0111\u1ebfn n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t m\u00e0 ph\u1ea7n ti\u1ebfp theo s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_su_dung_hoa_don_doanh_nghiep_che_xuat_khi_ban_hang_vao_thi_truong_noi_dia\"><\/span><b>H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9287\" aria-describedby=\"caption-attachment-9287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9287\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-su-dung-hoa-don-doanh-nghiep-che-xuat-khi-ban-hang-vao-thi-truong-noi-dia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9287\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, \u00e1p d\u1ee5ng cho c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y \u00e1p d\u1ee5ng chung cho m\u1ecdi t\u1ed5 ch\u1ee9c kinh doanh, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn <\/span><i><span style=\"font-weight: 400;\">lo\u1ea1i<\/span><\/i><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t giao d\u1ecbch, theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_DNCX_ban_san_pham_tu_san_xuat_vao_noi_dia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p DNCX b\u00e1n s\u1ea3n ph\u1ea9m t\u1ef1 s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 3496\/QNI-QLDN2 n\u0103m 2026, ho\u1ea1t \u0111\u1ed9ng DNCX b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh m\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0o c\u00e1c khu v\u1ef1c kh\u00e1c tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (kh\u00f4ng ph\u1ea3i khu phi thu\u1ebf quan) \u0111\u01b0\u1ee3c coi l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn:<\/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 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh m\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 d\u00f2ng ch\u1eef &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung then ch\u1ed1t trong to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba, n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n &#8220;ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c&#8221;, s\u1ebd kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n GTGT nh\u01b0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u00f4ng th\u01b0\u1eddng, m\u00e0 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u1edbi ghi ch\u00fa \u0111\u1eb7c th\u00f9 n\u00eau tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_minh_hoa_Cong_ty_TNHH_Vegaballs_Viet_Nam\"><\/span><b>Case study minh h\u1ecda: C\u00f4ng ty TNHH Vegaballs Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3496\/QNI-QLDN2 n\u00eau t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a C\u00f4ng ty TNHH Vegaballs Vi\u1ec7t Nam, m\u1ed9t doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh m\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t, do \u0111\u00f3 C\u00f4ng ty ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 th\u1ef1c t\u1ebf r\u1ea5t \u0111i\u1ec3n h\u00ecnh m\u00e0 k\u1ebf to\u00e1n c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu khi x\u1eed l\u00fd c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1. C\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh v\u00e0 b\u00e1n tr\u1ef1c ti\u1ebfp s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh v\u00e0o n\u1ed9i \u0111\u1ecba, kh\u00f4ng th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i hay d\u1ecbch v\u1ee5 ph\u00e1t sinh ri\u00eang bi\u1ec7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_che_xuat_co_duoc_su_dung_hoa_don_GTGT_theo_Nghi_dinh_2542026_khong\"><\/span><b>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9288\" aria-describedby=\"caption-attachment-9288\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9288\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat.jpg\" alt=\"Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-che-xuat-co-duoc-su-dung-hoa-don-GTGT-theo-Nghi-dinh-254_2026-khong-va-huong-dan-su-dung-hoa-doanh-nghiep-che-xuat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9288\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1ebd c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u1ec7t theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_GTGT_ap_dung_cho_ai\"><\/span><b>H\u00f3a \u0111\u01a1n GTGT \u00e1p d\u1ee5ng cho ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng: b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba; ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u; xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i; v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_che_xuat_co_hoat_dong_kinh_doanh_khac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:\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 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf GTGT theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf GTGT theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/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 trong h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch c\u1ee7a DNCX \u0111\u1ec1u d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Ch\u1ec9 khi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m t\u1ef1 s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba (kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c), doanh nghi\u1ec7p m\u1edbi b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 ghi ch\u00fa &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f2n khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT nh\u01b0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_phan_loai_hoa_don_theo_tung_truong_hop\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ngay khi ph\u00e1t sinh giao d\u1ecbch, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y, h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean, k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/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 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\uc6a9\ub41c \uc1a1\uc7a5 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m t\u1ef1 s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba (kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi r\u00f5 &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3496\/QNI-QLDN2; \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 8 N\u0110 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p tr\u00ean l\u00e0 c\u00f4ng c\u1ee5 tra c\u1ee9u nhanh gi\u00fap k\u1ebf to\u00e1n DNCX \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t cho t\u1eebng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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=\"Nhung_noi_dung_bat_buoc_phai_co_tren_hoa_don\"><\/span><b>Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng hay h\u00f3a \u0111\u01a1n GTGT, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong\u00a0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t n\u00e0o, b\u1edfi vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n thi\u1ebfu n\u1ed9i dung b\u1eaft bu\u1ed9c c\u0169ng b\u1ecb coi l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, d\u00f9 \u0111\u00e3 ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch, ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua (l\u01b0u \u00fd: tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP), hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho giao d\u1ecbch doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 d\u00f2ng ch\u1eef &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221; theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3496\/QNI-QLDN2, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu s\u00f3t d\u1eabn \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 quy m\u00f4 giao d\u1ecbch n\u1ed9i \u0111\u1ecba l\u1edbn, vi\u1ec7c c\u00f3 th\u00eam m\u1ed9t v\u1ecb tr\u00ed gi\u00e1m s\u00e1t chuy\u00ean m\u00f4n th\u00f4ng qua<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-truong\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 h\u01b0\u1edbng \u0111i \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, nh\u1eb1m ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_cho_doanh_nghiep_che_xuat_khi_su_dung_hoa_don\"><\/span><b>M\u1ed9t s\u1ed1 l\u01b0u \u00fd cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ro_hoat_dong_che_xuat_va_hoat_dong_kinh_doanh_khac\"><\/span><b>Ph\u00e2n bi\u1ec7t r\u00f5 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 giao d\u1ecbch ph\u00e1t sinh c\u00f3 ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1ea3n xu\u1ea5t (thu\u1ed9c ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t) hay l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 ph\u00e1t sinh ngo\u00e0i ch\u1ee9c n\u0103ng ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t giao d\u1ecbch s\u1ebd d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng sai to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, k\u00e9o theo h\u1ec7 qu\u1ea3 s\u1eed d\u1ee5ng nh\u1ea7m lo\u1ea1i h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_su_dung_sai_loai_hoa_don\"><\/span><b>R\u1ee7i ro khi s\u1eed d\u1ee5ng sai lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t nh\u01b0ng l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT (trong khi l\u1ebd ra ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng), ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro: H\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 l\u1eadp sai quy \u0111\u1ecbnh, b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf, b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, ho\u1eb7c b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\/h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u1ec7 t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u00e3 nh\u1eadn. \u0110\u00e2y l\u00e0 nh\u1eefng h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_danh_cho_ke_toan_doanh_nghiep_che_xuat\"><\/span><b>Khuy\u1ebfn ngh\u1ecb d\u00e0nh cho k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, k\u1ebf to\u00e1n n\u00ean:<\/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 ch\u1ee9c n\u0103ng, ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u00f3 thu\u1ed9c ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p C\u00f4ng v\u0103n 3496\/QNI-QLDN2 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn cho C\u00f4ng ty TNHH Vegaballs Vi\u1ec7t Nam, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u1ecfng, kh\u00f3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c ngh\u1ecb \u0111\u1ecbnh m\u1edbi li\u00ean t\u1ee5c thay \u0111\u1ed5i nh\u01b0 tr\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c <\/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;\"> chuy\u00ean tr\u00e1ch l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, v\u1eeba ti\u1ebft ki\u1ec7m 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 c\u1ed3ng k\u1ec1nh.\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;\">C\u00f3 th\u1ec3 th\u1ea5y, h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t xoay quanh ba tr\u1ee5 c\u1ed9t ch\u00ednh:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u00e0 quan h\u1ec7 xu\u1ea5t &#8211; nh\u1eadp kh\u1ea9u gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi n\u1ed9i \u0111\u1ecba;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang h\u00f3a \u0111\u01a1n (h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng hay h\u00f3a \u0111\u01a1n GTGT) t\u00f9y theo t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, l\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng n\u1ed9i \u0111\u1ecba ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n hi\u1ec7n t\u1ea1i, h\u00e3y tham kh\u1ea3o <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang v\u1ec1 k\u00ea khai thu\u1ebf GTGT v\u00e0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ea7y \u0111\u1ee7, to\u00e0n di\u1ec7n.<\/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 mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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_huong_dan_su_dung_hoa_don_doanh_nghiep_che_xuat\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/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=\"Doanh_nghiep_che_xuat_ban_hang_vao_thi_truong_noi_dia_co_phai_xuat_hoa_don_GTGT_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 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 ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Theo C\u00f4ng v\u0103n 3496\/QNI-QLDN2 n\u0103m 2026, n\u1ebfu doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh m\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi r\u00f5 D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan, ch\u1ee9 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n GTGT. H\u00f3a \u0111\u01a1n GTGT ch\u1ec9 \u00e1p d\u1ee5ng khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.                    <\/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_che_xuat_chi_co_hoat_dong_che_xuat_thi_co_phai_nop_ho_so_khai_thue_GTGT_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT 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 kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh DNCX trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.                    <\/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=\"Tren_hoa_don_ban_hang_cua_doanh_nghiep_che_xuat_can_ghi_chu_gi_dac_biet\"><\/span>Tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n ghi ch\u00fa g\u00ec \u0111\u1eb7c bi\u1ec7t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3496\/QNI-QLDN2 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan) khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba b\u1eaft bu\u1ed9c ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. Thi\u1ebfu n\u1ed9i dung n\u00e0y, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 l\u1eadp ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_co_hoat_dong_kinh_doanh_khac_ngoai_hoat_dong_che_xuat_thi_dung_loai_hoa_don_nao\"><\/span>N\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec d\u00f9ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT \u0111ang \u00e1p d\u1ee5ng: n\u1ebfu khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; n\u1ebfu khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.                    <\/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=\"Hang_hoa_doanh_nghiep_che_xuat_ban_vao_noi_dia_co_phai_chiu_thue_xuat_khau_nhap_khau_khong\"><\/span>H\u00e0ng h\u00f3a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u 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. Theo kho\u1ea3n 11 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, khu ch\u1ebf xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, do quan h\u1ec7 trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.                    <\/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_che_xuat_ban_tai_san_da_qua_su_dung_vao_noi_dia_co_bi_ap_dung_chinh_sach_quan_ly_hang_hoa_xuat_nhap_khau_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 b\u1ecb \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u 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 l\u00e0 kh\u00f4ng. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd theo \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n, ki\u1ec3m tra chuy\u00ean ng\u00e0nh ch\u01b0a th\u1ef1c hi\u1ec7n khi nh\u1eadp kh\u1ea9u, ho\u1eb7c h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd b\u1eb1ng gi\u1ea5y ph\u00e9p th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n.                    <\/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\": \"Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 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 ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Theo C\u00f4ng v\u0103n 3496\/QNI-QLDN2 n\u0103m 2026, n\u1ebfu doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m do ch\u00ednh m\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi r\u00f5 D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan, ch\u1ee9 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n GTGT. H\u00f3a \u0111\u01a1n GTGT ch\u1ec9 \u00e1p d\u1ee5ng khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\"\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\": \"Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT 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 kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh DNCX trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n ghi ch\u00fa g\u00ec \u0111\u1eb7c bi\u1ec7t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3496\/QNI-QLDN2 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan) khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba b\u1eaft bu\u1ed9c ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. Thi\u1ebfu n\u1ed9i dung n\u00e0y, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 l\u1eadp ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh.\"\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\": \"N\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec d\u00f9ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT \u0111ang \u00e1p d\u1ee5ng: n\u1ebfu khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; n\u1ebfu khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.\"\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\u00e0ng h\u00f3a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo kho\u1ea3n 11 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, khu ch\u1ebf xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, do quan h\u1ec7 trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1edbi n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.\"\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\": \"Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0o n\u1ed9i \u0111\u1ecba c\u00f3 b\u1ecb \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 nguy\u00ean t\u1eafc l\u00e0 kh\u00f4ng. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd theo \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n, ki\u1ec3m tra chuy\u00ean ng\u00e0nh ch\u01b0a th\u1ef1c hi\u1ec7n khi nh\u1eadp kh\u1ea9u, ho\u1eb7c h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd b\u1eb1ng gi\u1ea5y ph\u00e9p th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng bi\u1ebft n\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 b\u0103n kho\u0103n hi\u1ebfm g\u1eb7p, b\u1edfi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u1ed1n c\u00f3 c\u01a1 ch\u1ebf thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=9284"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9284\/revisions"}],"predecessor-version":[{"id":9289,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9284\/revisions\/9289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9285"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}