{"id":9447,"date":"2026-08-03T09:53:49","date_gmt":"2026-08-03T02:53:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9447"},"modified":"2026-08-03T09:53:49","modified_gmt":"2026-08-03T02:53:49","slug":"cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/","title":{"rendered":"\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790\uc1a1\uc7a5 \ubcf4\uad00 \ubc29\uc2dd\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc0ac\uc5c5\uc8fc \ubaa8\ub450\uc5d0\uac8c \uc911\uc694\ud55c \uad00\uc2ec\uc0ac\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc740 \uc804\uc790\uc1a1\uc7a5 \ubc0f \uad00\ub828 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00 \uc694\uac74\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \uc7ac\uc815\uc758\ud588\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \ucef4\ud4e8\ud130\uc5d0 \ud30c\uc77c\uc744 \uc800\uc7a5\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc804\uc790\uc1a1\uc7a5\uc744 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0 \ud615\ud0dc\ub85c \uc800\uc7a5\ud558\uc5ec \ubcf4\uad00 \uacfc\uc815 \uc804\ubc18\uc5d0 \uac78\uccd0 \ubcf4\uc548\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\uace0, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad \uc2dc \uc5b8\uc81c\ub4e0\uc9c0 \uc778\uc1c4 \ub610\ub294 \uac80\uc0c9\uc774 \uac00\ub2a5\ud558\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \uc2dc\ud589\ub839 254\ud638\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \ubc14\ud0d5\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/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\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\uacc4\ubc95 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774 \uc790\ub8cc\ub294 \uc544\uce74\uc774\ube59\uc5d0 \ud544\uc694\ud55c \ub124 \uac00\uc9c0 \ud544\uc218 \uc694\uac74, \uc911\uc694\ud55c \uc544\uce74\uc774\ube59 \uae30\ud55c, \uadf8\ub9ac\uace0 \uc62c\ubc14\ub978 \uc2e4\ud589 \uc808\ucc28\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc774\uba70, \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uc0ac\uc804\uc5d0 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uac80\uc0ac \ubc0f \uac10\uc0ac \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Quy_dinh_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\" >\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95 \uad00\ub828 \uaddc\uc815<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Yeu_cau_ve_tinh_an_toan_toan_ven_cua_du_lieu\" >\ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \ubb34\uacb0\uc131\uc744 \uc704\ud55c \uc694\uad6c \uc0ac\ud56d.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hinh_thuc_luu_tru_hoa_don_dien_tu_duoi_dang_thong_diep_du_lieu\" >\uc804\uc790 \uccad\uad6c\uc11c \uc800\uc7a5 \ubc29\uc2dd\uc740 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0 \ud615\ud0dc\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_hoa_don_dien_tu_theo_quy_dinh_phap_luat_ke_toan\" >\uc804\uc790 \uc1a1\uc7a5\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \ud68c\uacc4 \uad00\ub828 \ubc95\uaddc\uc5d0 \ub530\ub77c \uaddc\uc815\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_dua_hoa_don_vao_luu_tru_12_thang\" >\uc1a1\uc7a5 \ubcf4\uad00 \uae30\ud55c\uc740 12\uac1c\uc6d4\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_it_nhat_05_nam\" >\ucd5c\uc18c \ubcf4\uad00 \uae30\uac04\uc740 5\ub144\uc785\ub2c8\ub2e4.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Thoi_han_luu_tru_it_nhat_10_nam\" >\ubcf4\uad00 \uae30\uac04\uc740 \ucd5c\uc18c 10\ub144\uc785\ub2c8\ub2e4.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Truong_hop_luu_tru_vinh_vien\" >\uc601\uad6c \ubcf4\uad00 \ucf00\uc774\uc2a4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Bang_tom_tat_thoi_han_luu_tru_hoa_don_theo_Nghi_dinh_254_va_Luat_Ke_toan_2015\" >\ubc95\ub839 254\ud638 \ubc0f 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04 \uc694\uc57d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Vi_sao_doanh_nghiep_can_nam_ro_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\uae30\uc5c5\uc740 \uc65c \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc800\uc7a5\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Huong_dan_thuc_hien_dung_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uccad\uad6c\uc11c\uc758 \uc62c\ubc14\ub978 \ubcf4\uad00 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_1_Lua_chon_hinh_thuc_phuong_tien_luu_tru_phu_hop\" >1\ub2e8\uacc4: \uc801\uc808\ud55c \ubcf4\uad00 \ubc29\ubc95\uacfc \ub9e4\uccb4\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_2_Thiet_lap_co_che_dam_bao_toan_ven_du_lieu\" >2\ub2e8\uacc4: \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_3_Dam_bao_kha_nang_tra_cuu_va_in_an_khi_co_yeu_cau\" >3\ub2e8\uacc4: \ud544\uc694\ud560 \ub54c \uac80\uc0c9 \ubc0f \uc778\uc1c4\uac00 \uac00\ub2a5\ud558\ub3c4\ub85d \uc811\uadfc\uc131\uc744 \ud655\ubcf4\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Buoc_4_Ra_soat_thoi_han_luu_tru_theo_tung_loai_chung_tu\" >4\ub2e8\uacc4: \uac01 \ubb38\uc11c \uc720\ud615\ubcc4 \ubcf4\uc874 \uae30\uac04\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/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\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Cau_hoi_thuong_gap_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\" >\uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_co_bat_buoc_in_ra_giay_de_luu_tru_khong\" >\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \ucd9c\ub825\ud558\ub294 \uac83\uc774 \ud544\uc218\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Neu_hoa_don_dien_tu_bi_mat_do_su_co_ky_thuat_thi_co_vi_pham_quy_dinh_luu_tru_khong\" >\uc804\uc790 \uccad\uad6c\uc11c\uac00 \uae30\uc220\uc801\uc778 \ubb38\uc81c\ub85c \uc778\ud574 \uc190\uc2e4\ub41c \uacbd\uc6b0, \uc774\ub294 \ubcf4\uad00 \uaddc\uc815\uc744 \uc704\ubc18\ud558\ub294 \uac83\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Doanh_nghiep_co_duoc_tu_lua_chon_hinh_thuc_luu_tru_hoa_don_dien_tu_khong\" >\uae30\uc5c5\uc740 \uc804\uc790 \uc1a1\uc7a5 \uc800\uc7a5 \ubc29\uc2dd\uc744 \uc2a4\uc2a4\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_da_luu_tru_theo_Nghi_dinh_1232020ND-CP_truoc_day_co_can_chuyen_doi_lai_theo_Nghi_dinh_254_khong\" >\ubc95\ub839 123\/2020\/ND-CP\uc5d0 \ub530\ub77c \ubcf4\uad00\ub418\uc5c8\ub358 \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc95\ub839 254\uc5d0 \ub530\ub77c \ub2e4\uc2dc \ubcc0\ud658\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-luu-tru-hoa-don-dien-tu-theo-nghi-dinh-254\/#Hoa_don_dien_tu_da_het_thoi_han_luu_tru_theo_quy_dinh_co_duoc_tieu_huy_khong\" >\ubc95\uc801\uc73c\ub85c \uc815\ud574\uc9c4 \ubcf4\uc874 \uae30\uac04\uc774 \uc9c0\ub09c \uc804\uc790 \uccad\uad6c\uc11c\ub294 \ud3d0\uae30\ud574\ub3c4 \ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95 \uad00\ub828 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9448\" aria-describedby=\"caption-attachment-9448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9448\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9448\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c1\ud56d \uc81c5\uc870\uc5d0 \ub530\ub974\uba74, \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00\uc740 \ud06c\uac8c \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \uc694\uac74\uc73c\ub85c \uaddc\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \ubb34\uacb0\uc131\uc5d0 \uad00\ud55c \uc694\uad6c\uc0ac\ud56d;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 \ub370\uc774\ud130\ub294 \uba54\uc2dc\uc9c0 \ud615\ud0dc\ub85c \uc800\uc7a5\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc774 \uc694\uad6c \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc804\uc790\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098 \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uc870\uc9c1\uacfc \uac1c\uc778\uc774 \ub0b4\ubd80 \uc800\uc7a5 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uae30 \uc804\uc5d0 \ubc18\ub4dc\uc2dc \uc774\ud574\ud574\uc57c \ud560 \ubc95\uc801 \ud2c0\uc785\ub2c8\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790\uc1a1\uc7a5 \uc800\uc7a5 \ubc29\uc2dd\uc740 \ub2e8\uc21c\ud788 \uc1a1\uc7a5 \ud30c\uc77c\uc744 \ubcf4\uad00\ud558\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \uad00\ud560 \ub2f9\uad6d\uc758 \uc694\uccad \uc2dc \ubcf4\uc548, \ub370\uc774\ud130 \ubb34\uacb0\uc131 \ubc0f \uc811\uadfc\uc131 \uae30\uc900\uc744 \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_an_toan_toan_ven_cua_du_lieu\"><\/span><b>\ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \ubb34\uacb0\uc131\uc744 \uc704\ud55c \uc694\uad6c \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c5\uc870 1\ud56d a\ud638\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uacfc \ubb38\uc11c\ub294 \ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \uc548\uc804, \ubcf4\uc548, \ubb34\uacb0\uc131, \uc644\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \ubcc0\uc870 \ub610\ub294 \uc190\uc0c1\uc744 \ubc29\uc9c0\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \ubcf4\uc874 \ubc0f \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\ub294 \ub514\uc9c0\ud138 \ub370\uc774\ud130 \ud615\ud0dc\ub85c \uc874\uc7ac\ud558\uae30 \ub54c\ubb38\uc5d0 \uae30\uc874\uc758 \uc885\uc774 \ubb38\uc11c\uc5d0 \ube44\ud574 \uc218\uc815, \uc704\uc870 \ub610\ub294 \uae30\uc220\uc801 \uc624\ub958\ub85c \uc778\ud55c \uc190\uc2e4\uc5d0 \ud6e8\uc52c \ucde8\uc57d\ud558\ubbc0\ub85c, \uc774\ub7ec\ud55c \ubcf4\uc548 \uc870\uce58\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uccad\uad6c\uc11c \ub370\uc774\ud130\uac00 \uc800\uc7a5 \uacfc\uc815\uc5d0\uc11c \uc758\ub3c4\uc801\uc774\ub4e0 \ube44\uc758\ub3c4\uc801\uc774\ub4e0 \ubcc0\uacbd\ub420 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc99d \ubc0f \uc870\uc0ac \uc2dc \uae30\uc5c5\uc740 \ud574\ub2f9 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370 \ud070 \uc5b4\ub824\uc6c0\uc744 \uacaa\uac8c \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac15\ub825\ud55c \ubcf4\uc548 \uba54\ucee4\ub2c8\uc998(\uc811\uadfc \uc81c\uc5b4, \ub370\uc774\ud130 \uc554\ud638\ud654, \uc791\uc5c5 \uc774\ub825 \uae30\ub85d)\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud55c \uae30\uc220\uc801 \uad8c\uc7a5 \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ubc95\uc801 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_luu_tru_hoa_don_dien_tu_duoi_dang_thong_diep_du_lieu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \uc800\uc7a5 \ubc29\uc2dd\uc740 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0 \ud615\ud0dc\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubcf4\uc548 \uc694\uac74 \uc678\uc5d0\ub3c4, \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c5\uc870 2\ud56d\uc740 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uc804\uc790 \ubb38\uc11c\ub97c \ub370\uc774\ud130 \uba54\uc2dc\uc9c0 \ud615\ud0dc\ub85c \ubcf4\uc874 \ubc0f \uc800\uc7a5\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc8fc\uc694 \uc720\uc758\uc0ac\ud56d: <\/b><span style=\"font-weight: 400;\">\uc870\uc9c1, \uae30\uad00 \ubc0f \uac1c\uc778\uc740 \uac01\uc790\uc758 \ud2b9\uc815 \uc6b4\uc601 \ubc0f \uae30\uc220\uc801 \uc5ed\ub7c9\uc5d0 \uc801\ud569\ud55c \ubcf4\uc874 \ubc0f \uc800\uc7a5 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \uc801\uc6a9\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uc774\ub7ec\ud55c \uc720\uc5f0\uc131\uc5d0\ub294 \uc870\uac74\uc774 \ub530\ub985\ub2c8\ub2e4. \uc120\ud0dd\ud55c \uc800\uc7a5 \ubc29\uc2dd\uc740 \uc804\uc790\uac70\ub798\ubc95 \uc81c13\uc870\uc5d0 \uba85\uc2dc\ub41c \uc694\uac74\uc744 \uc644\uc804\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \uae30\uc5c5\uc740 \uc804\uc790\uac70\ub798\uc5d0 \uad00\ud55c \ubc95\uc801 \ud2c0\uc744 \ubb34\uc2dc\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \ub370\uc774\ud130\ub97c \uc800\uc7a5\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud574\ub2f9 \uaddc\uc815\uc740 \ub450 \uac00\uc9c0 \ud544\uc218 \uc870\uac74\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ubc0f \uc804\uc790 \ubb38\uc11c\ub294 \uc885\uc774\uc5d0 \uc778\uc1c4\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \uc694\uccad \uc2dc \uc870\ud68c\ud574 \ub4dc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0\ub294 \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5 \uc800\uc7a5 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \ubc18\ub4dc\uc2dc \uc900\uc218\ud574\uc57c \ud558\ub294 \uae30\uc900\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc2e4\uc81c\ub85c \uc138\ubb34 \ub2f9\uad6d\uacfc \uac80\uc0ac \uae30\uad00\uc740 \uc5b8\uc81c\ub4e0\uc9c0 \uae30\uc5c5\uc5d0 \uc778\uc1c4\ub41c \uc1a1\uc7a5\uc744 \uc81c\ucd9c\ud558\uac70\ub098 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc9c1\uc811 \uac80\uc0c9\ud558\ub3c4\ub85d \uc694\uad6c\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ud544\uc218 \uc694\uac74 4\uac00\uc9c0 \uc694\uc57d:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \uc548\uc804, \ubcf4\uc548, \ubb34\uacb0\uc131 \ubc0f \uc644\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uba70, \ubcc0\uacbd\uc774\ub098 \uc190\uc0c1\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ud615\uc2dd\uc758 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0\ub85c \uc800\uc7a5\ub418\uc9c0\ub9cc, \uc804\uc790\uac70\ub798\ubc95 \uc81c13\uc870\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc694\uccad \uc2dc \uc885\uc774\uc5d0 \uc778\uc1c4\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc694\uccad \uc2dc \uc989\uc2dc \uc81c\uacf5 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_theo_quy_dinh_phap_luat_ke_toan\"><\/span><b>\uc804\uc790 \uc1a1\uc7a5\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \ud68c\uacc4 \uad00\ub828 \ubc95\uaddc\uc5d0 \ub530\ub77c \uaddc\uc815\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9449\" aria-describedby=\"caption-attachment-9449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9449\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 d\u1eabn chi\u1ebfu th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-dan-chieu-thoi-han-luu-tru-theo-phap-luat-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9449\" class=\"wp-caption-text\">\uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \ubcf4\uc874 \uae30\uac04\uc5d0 \ub300\ud55c \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc694\ud55c \uc810\uc740 \uc2dc\ud589\ub839 254\/2026\/ND-CP\uac00 \uc804\uc790 \uc1a1\uc7a5\uc758 \ubcf4\uc874 \uae30\uac04\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uaddc\uc815\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ud68c\uacc4\ubc95\uc758 \uc801\uc6a9\uc744 \uc5b8\uae09\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c5\uc870 1\ud56d\uc740 \uc1a1\uc7a5\uacfc \uad00\ub828 \uc99d\ube59 \uc11c\ub958\ub97c \ud68c\uacc4\ubc95\uc5d0\uc11c \uc815\ud55c \uae30\uac04 \ub3d9\uc548 \uc815\ud655\ud558\uac8c \ubcf4\uad00\ud574\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc2dc\ud589\ub839 254\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubcf4\uad00\ud558\ub294 \ubc29\ubc95\uc744 \uc644\uc804\ud788 \uc774\ud574\ud558\ub824\uba74 \uae30\uc5c5\uc740 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870\ub3c4 \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dua_hoa_don_vao_luu_tru_12_thang\"><\/span><b>\uc1a1\uc7a5 \ubcf4\uad00 \uae30\ud55c\uc740 12\uac1c\uc6d4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 3\ud56d\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud68c\uacc4 \uad00\ub828 \uc11c\ub958\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \ub610\ub294 \ud68c\uacc4 \uc5c5\ubb34 \uc644\ub8cc\uc77c\ub85c\ubd80\ud130 12\uac1c\uc6d4 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubc18\ub4dc\uc2dc \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud560 \uc911\uc694\ud55c \uc2dc\uae30\uc774\uba70, &quot;\ud604\uc7ac \uc0ac\uc6a9 \uc911&quot; \ub2e8\uacc4\uc5d0\uc11c &quot;\uacf5\uc2dd \ubcf4\uad00&quot; \ub2e8\uacc4\ub85c \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc774\uc804\ud558\uc5ec \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \ub370\uc774\ud130\uac00 \uc190\uc2e4\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_it_nhat_05_nam\"><\/span><b>\ucd5c\uc18c \ubcf4\uad00 \uae30\uac04\uc740 5\ub144\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 5\ud56d (\uac00)\ud638\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2e8\uc704\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c(\ud68c\uacc4 \ud56d\ubaa9 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud68c\uacc4 \uc804\ud45c \ud3ec\ud568)\ub294 \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub0b4\ubd80 \uacbd\uc601\uc744 \uc9c0\uc6d0\ud558\ub294 \ucc38\uace0 \ubb38\uc11c\uac00 \ud3ec\ud568\ub418\uc9c0\ub9cc \ud68c\uacc4 \ub610\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc640\ub294 \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_it_nhat_10_nam\"><\/span><b>\ubcf4\uad00 \uae30\uac04\uc740 \ucd5c\uc18c 10\ub144\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub300\ubd80\ubd84\uc758 \uae30\uc5c5\uc774 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \ucd9c\uae08 \ubaa8\ub450\uc5d0 \ub300\ud574 \uc900\uc218\ud574\uc57c \ud558\ub294 \ub9c8\uac10\uc77c\uc785\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 5\ud56d (b)\ud638\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud68c\uacc4 \ud56d\ubaa9 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\uc640 \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub294 \ubc95\ub960\uc5d0 \ub2ec\ub9ac \uaddc\uc815\ub41c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5(\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5, \ub9e4\ucd9c \uc1a1\uc7a5 \ub4f1)\uc740 \uac70\ub798 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uc9c1\uc811\uc801\uc778 \uadfc\uac70\uac00 \ub418\ubbc0\ub85c, \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0 \uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc744 \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ubcf4\uc874\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_luu_tru_vinh_vien\"><\/span><b>\uc601\uad6c \ubcf4\uad00 \ucf00\uc774\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 c\ud56d 5\ud638\ub294 \uc601\uad6c \ubcf4\uad00 \ub300\uc0c1\uc5d0 \ub300\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc5ed\uc0ac\uc801 \uac00\uce58\uac00 \uc788\uace0 \uacbd\uc81c\uc801, \uc548\ubcf4\uc801, \uad6d\ubc29\uc801 \uce21\uba74\uc5d0\uc11c \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2cc \ud68c\uacc4 \ubb38\uc11c\uc758 \uacbd\uc6b0.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud2b9\uc815 \uc720\ud615\uc758 \ubd80\uc11c \ub610\ub294 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9\ub418\ub294 \uc804\ubb38\uc801\uc778 \ubb38\uc11c \uadf8\ub8f9\uc73c\ub85c, \uc77c\ubc18\uc801\uc73c\ub85c \uad00\ub828 \uad6d\uac00 \ub2f9\uad6d\uc774 \uaddc\uc815\ud55c \uace0\uc720\ud55c \ud2b9\uc131\uc744 \uc9c0\ub2cc \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_thoi_han_luu_tru_hoa_don_theo_Nghi_dinh_254_va_Luat_Ke_toan_2015\"><\/span><b>\ubc95\ub839 254\ud638 \ubc0f 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04 \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9450\" aria-describedby=\"caption-attachment-9450\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9450\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong.jpg\" alt=\"C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 b\u1ea3ng t\u00f3m t\u1eaft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-luu-tru-hoa-don-dien-tu-theo-Nghi-dinh-254-va-bang-tom-tat-thoi-han-luu-tru-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9450\" class=\"wp-caption-text\">\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95 \ubc0f \uc8fc\uc694 \ubcf4\uc874 \uae30\uac04 \uc694\uc57d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\ubb34\uc5d0\uc11c \uac01 \uc720\ud615\uc758 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \ub300\ud55c \uc190\uc26c\uc6b4 \ucd94\uc801 \ubc0f \uc815\ud655\ud55c \uc801\uc6a9\uc744 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc544\ub798\uc758 \ubcf4\uad00 \uae30\ud55c \uc694\uc57d\ud45c\ub97c \ucc38\uc870\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ud45c\ub294 \ubc95\ub839 254\/2026\/ND-CP \uc81c5\uc870 1\ud56d \ubc0f 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 3\ud56d \ubc0f 5\ud56d\uc758 \uaddc\uc815\uc744 \uae30\ubc18\uc73c\ub85c \uccb4\uacc4\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ubc95\ub839 254\ud638 \ubc0f 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubcf4\uad00 \uae30\uac04 \uc694\uc57d\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud0c0\uc784\ub77c\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc801\uc6a9 \ub300\uc0c1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958 \ubcf4\uad00 \uae30\ud55c\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \ub610\ub294 \ud68c\uacc4 \uc5c5\ubb34 \uc644\ub8cc\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 5\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uc601 \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\uc5d0\ub294 \uac70\ub798 \uae30\ub85d\uc774\ub098 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc804\ud45c\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 10\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \uac19\uc774 \uac70\ub798 \ub0b4\uc5ed\uc744 \uae30\ub85d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \ub370 \uc9c1\uc811 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc601\uc6d0\ud788\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubb38\uc11c\ub294 \uacbd\uc81c, \uc548\ubcf4 \ubc0f \uad6d\ubc29\uc5d0 \uc911\ub300\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2cc \uc5ed\uc0ac\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774, \uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95\uc740 \uc55e\uc11c \uc5b8\uae09\ud55c \uae30\ud55c\uacfc \ubd88\uac00\ubd84\ud55c \uad00\uacc4\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ucc98\uc74c\ubd80\ud130 \uc1a1\uc7a5\uacfc \ubb38\uc11c\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \ubd84\ub958, \uc815\ub9ac \ubc0f \uad00\ub9ac\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub418\uba70, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \uc2dc \uc801\ubc1c\ub420 \uc218 \uc788\ub294 \ub370\uc774\ud130\uc758 \uc870\uae30 \ud30c\uae30 \ub610\ub294 \ubcf4\uad00 \uae30\uac04 \ubd80\uc871\uc73c\ub85c \uc778\ud55c \ubc95\uaddc \uc704\ubc18 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\ud55c\uc744 \uba85\ud655\ud788 \uc774\ud574\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uac01 \ubb38\uc11c \uc720\ud615\uc5d0 \uc801\ud569\ud55c \ub0b4\ubd80 \ubcf4\uad00 \uc815\ucc45\uc744 \ub354\uc6b1 \uc27d\uac8c \uc218\ub9bd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \ubc95\ub839 254\ud638\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc800\uc7a5\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5 \ubcf4\uad00\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 254\ud638\ub97c \uc774\ud574\ud558\uace0 \uc801\uc808\ud788 \uc900\uc218\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uad8c\ub9ac\uc640 \uc7ac\uc815\uc801 \uc548\uc815\uacfc\ub3c4 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \uae30\uc5c5\uc774 \uc1a1\uc7a5\uc744 \uc798\ubabb \ubcf4\uad00\ud558\uac70\ub098 \ud544\uc694\ud55c \uae30\uac04 \ub3d9\uc548 \ubcf4\uad00\ud558\uc9c0 \uc54a\uc73c\uba74 \ud68c\uacc4 \ubc0f \uc138\uae08 \uc704\ubc18\uc73c\ub85c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\uae08 \uc815\uc0b0, \uc870\uc0ac \ubc0f \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub2f9\uad6d\uc774 \uc694\uad6c\ud560 \ub54c \uc720\ud6a8\ud55c \uc1a1\uc7a5\uc744 \uc81c\uc2dc\ud558\uc9c0 \ubabb\ud558\uba74 \uad00\ub828 \ube44\uc6a9\uc774 \uc801\ubc95\ud558\uace0 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc544 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub458\uc9f8\ub85c, \uae30\uc220\uc801 \uc624\ub958 \ubc0f \uc815\uae30\uc801\uc778 \ubc31\uc5c5 \uba54\ucee4\ub2c8\uc998 \ubd80\uc871\uc73c\ub85c \uc778\ud55c \ub370\uc774\ud130 \uc190\uc2e4 \uc704\ud5d8\uc740 \uc2e4\uc81c\ub85c \ud754\ud788 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc804\uc790 \uc1a1\uc7a5\uc774 \ubd84\uc2e4\ub418\uac70\ub098 \ubcf5\uad6c\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub0b4\ubd80 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c5\uc870 2\ud56d\uc5d0 \uba85\uc2dc\ub41c &quot;\uc694\uccad \uc2dc \uc989\uc2dc \uc778\uc1c4 \ub610\ub294 \uac80\uc0c9 \uac00\ub2a5\ud574\uc57c \ud55c\ub2e4&quot;\ub294 \uc694\uac74\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uc704\ubc18\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uae30\uc5c5\uc774 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\ub294 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uba74 \uc138\uae08 \uc815\uc0b0 \ubc0f \uc815\uae30 \uac10\uc0ac\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\uc73c\uba70, \uc99d\ube59 \uc11c\ub958 \ubd80\uc871\uc73c\ub85c \uc778\ud55c \ud30c\ud2b8\ub108\uc640\uc758 \ubd84\uc7c1 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud22c\uba85\ud558\uace0 \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ud1a0\ub300\uac00 \ub418\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \ub9ce\uc740 \uc911\uc18c\uae30\uc5c5\ub4e4\uc774 \uc774 \uc194\ub8e8\uc158\uc744 \uc120\ud0dd\ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/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;\"> MAN(Master Accountant Network)\uc744 \uc120\ud0dd\ud558\uc2dc\uba74 \uc804\ubb38\uac00 \ud300\uc774 \uc9c1\uc811 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c \uc800\uc7a5 \ud504\ub85c\uc138\uc2a4\ub97c \uc124\uc815\ud558\uace0 \uad00\ub9ac\ud558\uc5ec \uc2dc\ud589\ub839 254\/2026\/ND-CP \ubc0f 2015\ub144 \ud68c\uacc4\ubc95\uc744 \uc900\uc218\ud558\ub294 \ub370 \ud544\uc694\ud55c \ubaa8\ub4e0 \uac83\uc744 \ubcf4\uc7a5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \uc9c1\uc811 \ud574\uacb0\ud558\ub824\ub2e4 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uac10\uc218\ud558\uc9c0 \ub9c8\uc138\uc694.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_hien_dung_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\ubc95\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uccad\uad6c\uc11c\uc758 \uc62c\ubc14\ub978 \ubcf4\uad00 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubc95\uc801 \uadfc\uac70\uc5d0 \ub530\ub77c, \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc801\uc808\ud558\uac8c \ubcf4\uad00\ud558\uae30 \uc704\ud55c \uad8c\uc7a5 \uc808\ucc28\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lua_chon_hinh_thuc_phuong_tien_luu_tru_phu_hop\"><\/span><b>1\ub2e8\uacc4: \uc801\uc808\ud55c \ubcf4\uad00 \ubc29\ubc95\uacfc \ub9e4\uccb4\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc801\uc808\ud55c \uc800\uc7a5 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\uae30 \uc704\ud574 \uc790\uc0ac\uc758 \uc6b4\uc601 \ubc0f \uae30\uc220\uc801 \uc5ed\ub7c9\uc744 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uc800\uc7a5 \uc2dc\uc2a4\ud15c, \uc800\uc7a5 \ubaa8\ub4c8\uc774 \ud1b5\ud569\ub41c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub610\ub294 \uc804\uc6a9 \ub370\uc774\ud130 \uc800\uc7a5 \ud50c\ub7ab\ud3fc \ub4f1\uc774 \uadf8 \uc608\uc785\ub2c8\ub2e4. \uc5b4\ub5a4 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\ub4e0, \uc800\uc7a5 \ub9e4\uccb4\ub294 \uc804\uc790\uac70\ub798\ubc95 \uc81c13\uc870\uc758 \uc694\uac74\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud574\uc57c \ud558\uba70, \uc774\ub294 \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c5\uc870 2\ud56d\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\uac70\ub098 \ucc98\uc74c\ubd80\ud130 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0\uc790 \ud558\ub294 \uc870\uc9c1\uc758 \uacbd\uc6b0 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc6b4\uc601 \uaddc\ubaa8\uc640 \ud2b9\uc131\uc5d0 \ub9de\ub294 \uc2a4\ud1a0\ub9ac\uc9c0 \uc194\ub8e8\uc158\uc744 \uc120\ud0dd\ud560 \ub54c \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \uad6c\ud558\ub294 \uac83\ub3c4 \uace0\ub824\ud574 \ubcfc \ub9cc\ud55c \uac00\uce58 \uc788\ub294 \uc120\ud0dd\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thiet_lap_co_che_dam_bao_toan_ven_du_lieu\"><\/span><b>2\ub2e8\uacc4: \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc81c5\uc870 1\ud56d a\ud638\uc5d0 \uba85\uc2dc\ub41c \uc548\uc804, \ubcf4\uc548 \ubc0f \ubb34\uacb0\uc131 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uc815\uae30\uc801\uc778 \ub370\uc774\ud130 \ubc31\uc5c5 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud558\uace0, \uac01 \uc9c1\ucc45\ubcc4 \uc811\uadfc \uad8c\ud55c\uc744 \uba85\ud655\ud788 \uc815\uc758\ud558\uba70, \uc800\uc7a5 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uc218\uc815 \uc0ac\ud56d(\uc788\ub294 \uacbd\uc6b0)\uc744 \uc5c4\uaca9\ud788 \ud1b5\uc81c\ud558\uc5ec \uc800\uc7a5 \uae30\uac04 \ub3d9\uc548 \uc1a1\uc7a5\uc774 \ubcc0\uacbd\ub418\uac70\ub098 \uc190\uc0c1\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Dam_bao_kha_nang_tra_cuu_va_in_an_khi_co_yeu_cau\"><\/span><b>3\ub2e8\uacc4: \ud544\uc694\ud560 \ub54c \uac80\uc0c9 \ubc0f \uc778\uc1c4\uac00 \uac00\ub2a5\ud558\ub3c4\ub85d \uc811\uadfc\uc131\uc744 \ud655\ubcf4\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5\uc744 \ud56d\uc0c1 \uc885\uc774\ub85c \uc778\uc1c4\ud558\uac70\ub098 \uc138\ubb34 \ub2f9\uad6d \ub610\ub294 \uad00\ub828 \ub2f9\uc0ac\uc790\uc758 \uc694\uccad \uc2dc \uc989\uc2dc \uac80\uc0c9\ud560 \uc218 \uc788\ub3c4\ub85d \ud68c\uacc4 \uae30\uac04, \ubb38\uc11c \uc720\ud615, \ubc1c\ud589 \uae30\uad00 \ub4f1\uc5d0 \ub530\ub77c \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud558\uc5ec \ubcf4\uad00 \uc2dc\uc2a4\ud15c\uc744 \uad6c\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c5\uc870 2\ud56d\uc758 \ucde8\uc9c0\uc5d0 \ubd80\ud569\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ra_soat_thoi_han_luu_tru_theo_tung_loai_chung_tu\"><\/span><b>4\ub2e8\uacc4: \uac01 \ubb38\uc11c \uc720\ud615\ubcc4 \ubcf4\uc874 \uae30\uac04\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9c8\uc9c0\ub9c9\uc73c\ub85c, \uae30\uc5c5\uc740 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 5\ud56d\uc5d0 \uba85\uc2dc\ub41c \uc138 \uac00\uc9c0 \uae30\ud55c\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uacfc \ubb38\uc11c\ub97c \ubd84\ub958\ud574\uc57c \ud558\uba70, \ub370\uc774\ud130\ub97c \ub108\ubb34 \uc77c\ucc0d \ud30c\uae30\ud558\uac70\ub098 \uaddc\uc815\ub41c \uae30\uac04\ubcf4\ub2e4 \uc9e7\uac8c \ubcf4\uad00\ud558\uc5ec \ud68c\uacc4\uac10\uc0ac \uc2dc \uc704\ubc18 \uc0ac\ud56d\uc774 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc744 \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.\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;\">\uc694\uc57d\ud558\uc790\uba74, \uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790\uc1a1\uc7a5 \ubcf4\uad00 \ubc29\ubc95\uc740 \ub450 \uac00\uc9c0 \ud575\uc2ec \uc694\uc18c\uc5d0 \uae30\ubc18\ud569\ub2c8\ub2e4. \uccab\uc9f8, \ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \ub370\uc774\ud130\uc758 \ubcf4\uc548\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83, \ub458\uc9f8, \ud68c\uacc4 \ubc95\uaddc\uc5d0\uc11c \uc815\ud55c \ubcf4\uad00 \uae30\ud55c\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uc804\uc790\uc1a1\uc7a5\uc740 \uad00\ud560 \ub2f9\uad6d\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \uc5b8\uc81c\ub4e0\uc9c0 \uc778\uc1c4 \ub610\ub294 \uac80\uc0c9\uc774 \uac00\ub2a5\ud558\ub3c4\ub85d \ud56d\uc0c1 \uc900\ube44\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud55c \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\ub294 \uccb4\uacc4\uc801\uc778 \uae30\ub85d \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a5\uae30\uc801\uc73c\ub85c \uc804\ubb38\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc758 \ud1a0\ub300\ub97c \ub9c8\ub828\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc758 \uc0dd\uc131, \uad00\ub9ac, \ubcf4\uad00\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud560 \uc804\ubb38 \ud300\uc774 \ud544\uc694\ud55c \uacbd\uc6b0, \ub2e4\uc74c\uc744 \ucc38\uace0\ud558\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan-tron-goi\/\"> \uc885\ud569 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uacac\uc801<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadc0\uc0ac\uc758 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc120\ud0dd\ud558\uc138\uc694.\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;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/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>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_luu_tru_hoa_don_dien_tu_theo_Nghi_dinh_254\"><\/span><b>\uc2dc\ud589\ub839 254\ud638\uc5d0 \ub530\ub978 \uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_co_bat_buoc_in_ra_giay_de_luu_tru_khong\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \ucd9c\ub825\ud558\ub294 \uac83\uc774 \ud544\uc218\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\ub839 254\/2026\/ND-CP \uc81c5\uc870 2\ud56d\uc5d0 \ub530\ub974\uba74, \uc804\uc790 \uc1a1\uc7a5\uc740 \ub370\uc774\ud130 \uba54\uc2dc\uc9c0 \ud615\ud0dc\ub85c \uc800\uc7a5\ub418\uba70, \uc694\uccad \uc2dc \uc27d\uac8c \uc778\uc1c4\ud558\uac70\ub098 \uac80\uc0c9\ud560 \uc218 \uc788\ub3c4\ub85d\ub9cc \ub418\uc5b4 \uc788\uc73c\uba74 \ub429\ub2c8\ub2e4. \uc989, \uae30\uc5c5\uc740 \ud544\uc694\ud560 \ub54c \uc778\uc1c4 \ub610\ub294 \uac80\uc0c9\uc774 \uac00\ub2a5\ud558\ub3c4\ub85d \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud55c \uc804\uc790 \ud615\ud0dc\ub85c\ub9cc \uc800\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_hoa_don_dien_tu_bi_mat_do_su_co_ky_thuat_thi_co_vi_pham_quy_dinh_luu_tru_khong\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uac00 \uae30\uc220\uc801\uc778 \ubb38\uc81c\ub85c \uc778\ud574 \uc190\uc2e4\ub41c \uacbd\uc6b0, \uc774\ub294 \ubcf4\uad00 \uaddc\uc815\uc744 \uc704\ubc18\ud558\ub294 \uac83\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc190\uc2e4 \ubc0f \uc800\uc7a5 \uae30\uac04 \ub3d9\uc548 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uacfc \uc644\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uc9c0 \ubabb\ud558\ub294 \uac83\uc740 \ubc95\ub839 254\/2026\/ND-CP \uc81c5\uc870 1\ud56d a\ud638\uc758 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tu_lua_chon_hinh_thuc_luu_tru_hoa_don_dien_tu_khong\"><\/span><b>\uae30\uc5c5\uc740 \uc804\uc790 \uc1a1\uc7a5 \uc800\uc7a5 \ubc29\uc2dd\uc744 \uc2a4\uc2a4\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608. \ubc95\ub839 254\/2026\/ND-CP\ub294 \uae30\uad00, \ub2e8\uccb4 \ubc0f \uac1c\uc778\uc774 \uc804\uc790\uac70\ub798\ubc95 \uc81c13\uc870\uc758 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud55c, \uac01\uc790\uc758 \ud2b9\uc815 \uc6b4\uc601 \ubc0f \uae30\uc220\uc801 \uc5ed\ub7c9\uc5d0 \uc801\ud569\ud55c \ubcf4\uc874 \ubc0f \uc800\uc7a5 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_da_luu_tru_theo_Nghi_dinh_1232020ND-CP_truoc_day_co_can_chuyen_doi_lai_theo_Nghi_dinh_254_khong\"><\/span><b>\ubc95\ub839 123\/2020\/ND-CP\uc5d0 \ub530\ub77c \ubcf4\uad00\ub418\uc5c8\ub358 \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc95\ub839 254\uc5d0 \ub530\ub77c \ub2e4\uc2dc \ubcc0\ud658\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc874 \uaddc\uc815\uacfc \uc0c8\ub85c\uc6b4 \uaddc\uc815 \uc0ac\uc774\uc758 \uacfc\ub3c4\uae30\uc801 \ubb38\uc81c\ub85c, \uae30\uc5c5\uc740 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc800\uc7a5\ub41c \ub370\uc774\ud130\uac00 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub978 \ubb34\uacb0\uc131 \ubc0f \uac80\uc0c9 \uac00\ub2a5\uc131 \uc694\uac74\uc744 \uacc4\uc18d \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ubc95\ub839 254\/2026\/ND-CP\uc758 \uad6c\uccb4\uc801\uc778 \uacfc\ub3c4\uae30\uc801 \uc9c0\uce68\uacfc \uc138\ubb34 \ub2f9\uad6d\uc758 \uc548\ub0b4 \ubb38\uc11c\ub97c \uc8fc\uc758 \uae4a\uac8c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_da_het_thoi_han_luu_tru_theo_quy_dinh_co_duoc_tieu_huy_khong\"><\/span><b>\ubc95\uc801\uc73c\ub85c \uc815\ud574\uc9c4 \ubcf4\uc874 \uae30\uac04\uc774 \uc9c0\ub09c \uc804\uc790 \uccad\uad6c\uc11c\ub294 \ud3d0\uae30\ud574\ub3c4 \ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 5\ud56d\uc5d0 \uaddc\uc815\ub41c \ucd5c\uc18c \ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\ub97c \ubcf4\uad00\ud55c \uacbd\uc6b0, \ud68c\uacc4 \ubd80\uc11c\ub294 \ud68c\uacc4\ubc95\uc5d0\uc11c \uc815\ud55c \uc808\ucc28\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc11c\ub958\ub97c \ud30c\uae30\ud560 \uc218 \uc788\uc73c\uba70, \ucd94\ud6c4 \uac80\ud1a0 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud30c\uae30 \uae30\ub85d\uc744 \uc644\ubcbd\ud558\uac8c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p khi v\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c quy \u0111\u1ecbnh l\u1ea1i c\u00e1c y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9447","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\/9447","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=9447"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9447\/revisions"}],"predecessor-version":[{"id":9451,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9447\/revisions\/9451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9448"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}