{"id":10010,"date":"2026-09-22T16:44:30","date_gmt":"2026-09-22T09:44:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10010"},"modified":"2026-09-22T16:45:31","modified_gmt":"2026-09-22T09:45:31","slug":"7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/","title":{"rendered":"\u00a0L\u01b0u \u00fd 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo <\/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\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0438 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-91-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-254-2026-ND-CP-699151.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111ang khi\u1ebfn kh\u00f4ng \u00edt ch\u1ee7 h\u1ed9 kinh doanh l\u00fang t\u00fang khi c\u1ea3 hai v\u0103n b\u1ea3n c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh ai b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n, ai \u0111\u01b0\u1ee3c mi\u1ec5n, \u0111\u1ebfn c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 s\u1ed1 ph\u1eadn c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u0169, m\u1ed7i \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u1ec1u g\u1eafn v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1c l\u1ed7i vi ph\u1ea1m th\u01b0\u1eddng g\u1eb7p, gi\u00fap h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc khi quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Vi_sao_ho_kinh_doanh_can_nam_ro_7_thay_doi_ve_hoa_don_dien_tu_ngay_tu_bay_gio\" >V\u00ec sao h\u1ed9 kinh doanh c\u1ea7n n\u1eafm r\u00f5 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1eeb b\u00e2y gi\u1edd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Can_cu_phap_ly_cua_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Chi_tiet_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\" >Chi ti\u1ebft 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_1_Ban_hang_truc_tiep_cho_nguoi_tieu_dung_khong_mac_nhien_phai_dung_hoa_don_tu_may_tinh_tien\" >Thay \u0111\u1ed5i 1: B\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng m\u1eb7c nhi\u00ean ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_2_Bo_sung_cac_truong_hop_ho_kinh_doanh_khong_phai_su_dung_hoa_don_dien_tu\" >Thay \u0111\u1ed5i 2: B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_3_Duoc_uy_nhiem_cho_to_chuc_kinh_te_lap_hoa_don_dien_tu\" >Thay \u0111\u1ed5i 3: \u0110\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_4_Quy_dinh_tam_ngung_su_dung_hoa_don_neu_khong_cap_nhat_thong_tin_dang_ky_thue\" >Thay \u0111\u1ed5i 4: Quy \u0111\u1ecbnh t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_5_Quy_dinh_ve_nop_ho_so_cap_hoa_don_dien_tu_theo_tung_lan_phat_sinh\" >Thay \u0111\u1ed5i 5: Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p h\u1ed3 s\u01a1 c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_6_Thay_doi_cach_xu_ly_hoa_don_tu_may_tinh_tien_va_nhieu_hoa_don_cung_sai_sot\" >Thay \u0111\u1ed5i 6: Thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai s\u00f3t<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thay_doi_7_Hoa_don_dat_in_cua_co_quan_thue_het_gia_tri_su_dung\" >Thay \u0111\u1ed5i 7: H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#13_loi_vi_pham_thuong_gap_va_muc_phat_lien_quan_ma_ho_kinh_doanh_can_luu_y_song_song\" >13 l\u1ed7i vi ph\u1ea1m th\u01b0\u1eddng g\u1eb7p v\u00e0 m\u1ee9c ph\u1ea1t li\u00ean quan m\u00e0 h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd song song<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Ho_kinh_doanh_can_lam_gi_de_thich_ung_voi_7_thay_doi_ve_hoa_don_dien_tu\" >H\u1ed9 kinh doanh c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Ho_kinh_doanh_ban_le_truc_tiep_co_bat_buoc_dung_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien_khong\" >H\u1ed9 kinh doanh b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Truong_hop_nao_ho_kinh_doanh_khong_phai_su_dung_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Khong_cap_nhat_thong_tin_dang_ky_thue_thi_hau_qua_la_gi\" >Kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec h\u1eadu qu\u1ea3 l\u00e0 g\u00ec?<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Hoa_don_dat_in_cu_con_ton_thi_xu_ly_the_nao\" >H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u0169 c\u00f2n t\u1ed3n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Nhieu_hoa_don_cung_sai_mot_noi_dung_trong_thang_co_phai_lap_dieu_chinh_tung_hoa_don_khong\" >Nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai m\u1ed9t n\u1ed9i dung trong th\u00e1ng c\u00f3 ph\u1ea3i l\u1eadp \u0111i\u1ec1u ch\u1ec9nh t\u1eebng h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/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\/ru\/7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh\/#Ho_kinh_doanh_ban_hang_qua_san_thuong_mai_dien_tu_co_duoc_nho_san_xuat_hoa_don_thay_khong\" >H\u1ed9 kinh doanh b\u00e1n h\u00e0ng qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u01b0\u1ee3c nh\u1edd s\u00e0n xu\u1ea5t h\u00f3a \u0111\u01a1n thay kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_can_nam_ro_7_thay_doi_ve_hoa_don_dien_tu_ngay_tu_bay_gio\"><\/span><b>V\u00ec sao h\u1ed9 kinh doanh c\u1ea7n n\u1eafm r\u00f5 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1eeb b\u00e2y gi\u1edd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u00ednh th\u1ee9c thay \u0111\u1ed5i to\u00e0n di\u1ec7n c\u00e1ch h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, c\u01a1 ch\u1ebf \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n, cho \u0111\u1ebfn x\u1eed l\u00fd sai s\u00f3t v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n m\u00e0 l\u00e0 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ed9 c\u00f3 b\u1ecb t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n hay kh\u00f4ng, c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecf qua, h\u1ed9 kinh doanh d\u1ec5 r\u01a1i v\u00e0o hai t\u00ecnh hu\u1ed1ng r\u1ee7i ro:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u sai di\u1ec7n b\u1eaft bu\u1ed9c n\u00ean \u0111\u0103ng k\u00fd sai lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ea7n d\u00f9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf d\u1eabn \u0111\u1ebfn b\u1ecb t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ngay gi\u1eefa m\u00f9a kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb s\u1ebd gi\u00fap h\u1ed9 tr\u00e1nh \u0111\u01b0\u1ee3c c\u1ea3 hai r\u1ee7i ro n\u00e0y.<\/span><\/p>\n<blockquote><p><strong>\u0421\u043c. \u0442\u0430\u043a\u0436\u0435: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh\/\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10013\" aria-describedby=\"caption-attachment-10013\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10013\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10013\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb hai v\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai v\u0103n b\u1ea3n \u0111\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, th\u1eddi \u0111i\u1ec3m m\u00e0 m\u1ecdi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u1ea7n ho\u00e0n t\u1ea5t vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u0103ng k\u00fd l\u1ea1i th\u00f4ng tin thu\u1ebf n\u1ebfu c\u1ea7n, v\u00e0 x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f2n t\u1ed3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung chi ti\u1ebft t\u1eebng thay \u0111\u1ed5i trong s\u1ed1 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u00e0 ch\u1ee7 h\u1ed9 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\"><\/span><b>Chi ti\u1ebft 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10012\" aria-describedby=\"caption-attachment-10012\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10012\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh.jpg\" alt=\"Chi ti\u1ebft 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanhQuy tr\u00ecnh 4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-thay-doi-ve-hoa-don-dien-tu-doi-voi-ho-kinh-doanhQuy-trinh-4-buoc-dang-ky-su-dung-hoa-don-dien-tu-cho-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10012\" class=\"wp-caption-text\">Chi ti\u1ebft 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanhQuy tr\u00ecnh 4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft 7 thay \u0111\u1ed5i c\u1ea7n l\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_1_Ban_hang_truc_tiep_cho_nguoi_tieu_dung_khong_mac_nhien_phai_dung_hoa_don_tu_may_tinh_tien\"><\/span><b>Thay \u0111\u1ed5i 1: B\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng m\u1eb7c nhi\u00ean ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 c\u00e1c \u0111\u1ed9ng c\u01a1 kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t trong thay \u0111\u1ed5i n\u00e0y:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. N\u00f3i c\u00e1ch kh\u00e1c, kh\u00f4ng ph\u1ea3i m\u1ecdi h\u1ed9 b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u1ec1u bu\u1ed9c ph\u1ea3i \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_2_Bo_sung_cac_truong_hop_ho_kinh_doanh_khong_phai_su_dung_hoa_don_dien_tu\"><\/span><b>Thay \u0111\u1ed5i 2: B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, ba nh\u00f3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb khi \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 v\u00e0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p m\u00e0 doanh nghi\u1ec7p x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m ho\u1eb7c b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh gi\u00fap thu h\u1eb9p ph\u1ea1m vi \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c, tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n cho nh\u1eefng kho\u1ea3n thu nh\u1eadp v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c k\u00ea khai theo c\u01a1 ch\u1ebf kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_3_Duoc_uy_nhiem_cho_to_chuc_kinh_te_lap_hoa_don_dien_tu\"><\/span><b>Thay \u0111\u1ed5i 3: \u0110\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho b\u00ean mua, bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 \u00fd ngh\u0129a l\u1edbn v\u1edbi h\u1ed9 kinh doanh b\u00e1n h\u00e0ng qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u1ee7y nhi\u1ec7m, h\u1ed9 kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n 03 b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin cho b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd n\u1ed9i dung \u1ee7y nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp thay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thi\u1ebfu b\u1ea5t k\u1ef3 b\u01b0\u1edbc n\u00e0o trong ba b\u01b0\u1edbc n\u00e0y, vi\u1ec7c \u1ee7y nhi\u1ec7m coi nh\u01b0 ch\u01b0a h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_4_Quy_dinh_tam_ngung_su_dung_hoa_don_neu_khong_cap_nhat_thong_tin_dang_ky_thue\"><\/span><b>Thay \u0111\u1ed5i 4: Quy \u0111\u1ecbnh t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 nh\u01b0ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n kh\u00f4ng kh\u1edbp v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, ho\u1eb7c th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf s\u1ebd y\u00eau c\u1ea7u b\u1ed5 sung, c\u1eadp nh\u1eadt.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i mang t\u00ednh r\u1ee7i ro tr\u1ef1c ti\u1ebfp nh\u1ea5t h\u1ed9 kinh doanh:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 c\u00f3 10 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u1eadp nh\u1eadt. H\u1ebft th\u1eddi h\u1ea1n n\u00e0y m\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n, c\u01a1 quan thu\u1ebf t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ed9 kinh doanh. V\u1edbi h\u1ed9 \u0111ang kinh doanh li\u00ean t\u1ee5c, vi\u1ec7c b\u1ecb t\u1ea1m ng\u1eebng h\u00f3a \u0111\u01a1n d\u00f9 ch\u1ec9 v\u00e0i ng\u00e0y c\u0169ng \u0111\u1ee7 g\u00e2y gi\u00e1n \u0111o\u1ea1n d\u00f2ng ti\u1ec1n v\u00e0 uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_5_Quy_dinh_ve_nop_ho_so_cap_hoa_don_dien_tu_theo_tung_lan_phat_sinh\"><\/span><b>Thay \u0111\u1ed5i 5: Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p h\u1ed3 s\u01a1 c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh, k\u1ec3 c\u1ea3 kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf. Tr\u1ee5 s\u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba \u0111i\u1ec3m ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (v\u1edbi h\u1ed9 kinh doanh) ho\u1eb7c tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf (v\u1edbi c\u00e1 nh\u00e2n kinh doanh).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i c\u01b0 tr\u00fa, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01a1i \u1edf hi\u1ec7n t\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01a1i t\u1ea1m tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c n\u01a1i th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m h\u1ed9 kinh doanh l\u01b0u \u0111\u1ed9ng, kinh doanh th\u1eddi v\u1ee5 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong s\u1ed1 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, v\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i, k\u00e9o d\u00e0i th\u1eddi gian \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_6_Thay_doi_cach_xu_ly_hoa_don_tu_may_tinh_tien_va_nhieu_hoa_don_cung_sai_sot\"><\/span><b>Thay \u0111\u1ed5i 6: Thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ecb l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu trong c\u00f9ng m\u1ed9t th\u00e1ng, ng\u01b0\u1eddi b\u00e1n l\u1eadp sai <\/span><b>c\u00f9ng m\u1ed9t th\u00f4ng tin<\/b><span style=\"font-weight: 400;\"> (ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng h\u00f3a, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c thu\u1ebf su\u1ea5t) tr\u00ean <\/span><b>nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua<\/b><span style=\"font-weight: 400;\">, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c l\u1eadp <\/span><b>m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> cho to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n sai \u0111\u00f3, k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft \u0111\u00ednh k\u00e8m, thay v\u00ec ph\u1ea3i l\u1eadp t\u1eebng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang l\u1ebb nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00f3 t\u1ea7n su\u1ea5t b\u00e1n h\u00e0ng l\u1edbn. \u0110\u1ec3 n\u1eafm r\u00f5 to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i l\u1ed7i sai v\u00e0 c\u00e1ch x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/\"> \u041f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u043e\u0448\u0438\u0431\u043e\u0447\u043d\u044b\u0445 \u0441\u0447\u0435\u0442\u043e\u0432-\u0444\u0430\u043a\u0442\u0443\u0440 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440\u043e\u043c 91\/2026<\/a>.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e2u h\u1ecfi k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi v\u1eadn d\u1ee5ng thay \u0111\u1ed5i n\u00e0y l\u00e0 \u201ch\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf ph\u00e1t sinh th\u00ec k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?\u201d n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ri\u00eang t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_7_Hoa_don_dat_in_cua_co_quan_thue_het_gia_tri_su_dung\"><\/span><b>Thay \u0111\u1ed5i 7: H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/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 44 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ee9c t\u1eeb 01\/7\/2026, <\/span><b>h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/b><span style=\"font-weight: 400;\">. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f2n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 n\u00e0o v\u1eabn c\u00f2n t\u1ed3n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u00ean k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng h\u1ebft ho\u1eb7c ti\u00eau h\u1ee7y \u0111\u00fang quy tr\u00ecnh tr\u01b0\u1edbc m\u1ed1c 01\/7\/2026, tr\u00e1nh t\u00ecnh tr\u1ea1ng v\u1eeba kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n c\u0169, v\u1eeba ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"13_loi_vi_pham_thuong_gap_va_muc_phat_lien_quan_ma_ho_kinh_doanh_can_luu_y_song_song\"><\/span><b>13 l\u1ed7i vi ph\u1ea1m th\u01b0\u1eddng g\u1eb7p v\u00e0 m\u1ee9c ph\u1ea1t li\u00ean quan m\u00e0 h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd song song<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, m\u1ed9t n\u1ed9i dung h\u1ed9 kinh doanh c\u1ea7n r\u00e0 so\u00e1t c\u00f9ng l\u00fac l\u00e0 c\u00e1c l\u1ed7i vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, v\u1ed1n th\u01b0\u1eddng x\u1ea3y ra \u0111\u1ed3ng th\u1eddi v\u1edbi giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n. C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-122-2021-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-ke-hoach-285024.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1ed9t s\u1ed1 l\u1ed7i c\u00f3 m\u1ee9c ph\u1ea1t \u0111\u00e1ng l\u01b0u \u00fd g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p 13 l\u1ed7i vi ph\u1ea1m th\u01b0\u1eddng g\u1eb7p v\u00e0 m\u1ee9c ph\u1ea1t li\u00ean quan.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m l\u1ed7i<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0423\u0440\u043e\u0432\u0435\u043d\u044c \u043d\u0430\u043a\u0430\u0437\u0430\u043d\u0438\u044f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0411\u0430\u0437\u0430<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd nhi\u1ec1u h\u01a1n m\u1ed9t h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 62<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp khi thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng, bu\u1ed9c \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1; \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 62<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong 10 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng, bu\u1ed9c \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 1; \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 62<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 62<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ch\u1ee7 h\u1ed9, \u0111\u1ecba \u0111i\u1ec3m, ng\u00e0nh ngh\u1ec1 kh\u00f4ng th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng, bu\u1ed9c th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 63 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ea5m d\u1ee9t kinh doanh kh\u00f4ng th\u00f4ng b\u00e1o, kh\u00f4ng n\u1ed9p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u, bu\u1ed9c th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111 kho\u1ea3n 1; \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 63<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_can_lam_gi_de_thich_ung_voi_7_thay_doi_ve_hoa_don_dien_tu\"><\/span><b>H\u1ed9 kinh doanh c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/7\/2026, h\u1ed9 kinh doanh n\u00ean th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh l\u1ea1i di\u1ec7n \u00e1p d\u1ee5ng: \u0110\u1ed1i chi\u1ebfu ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi Thay \u0111\u1ed5i 1 v\u00e0 Thay \u0111\u1ed5i 2 \u0111\u1ec3 bi\u1ebft m\u00ecnh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n, d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng, hay \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ed1i chi\u1ebfu v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, tr\u00e1nh b\u1ecb t\u1ea1m ng\u1eebng h\u00f3a \u0111\u01a1n theo Thay \u0111\u1ed5i 4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n nh\u1eafc c\u01a1 ch\u1ebf \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu h\u1ed9 kinh doanh b\u00e1n h\u00e0ng qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1eadn d\u1ee5ng Thay \u0111\u1ed5i 3 \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng v\u1eadn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f2n t\u1ed3n tr\u01b0\u1edbc m\u1ed1c 01\/7\/2026 theo \u0111\u00fang Thay \u0111\u1ed5i 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t trong n\u1ed9i b\u1ed9 theo c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n t\u1ea1i Thay \u0111\u1ed5i 6.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, vi\u1ec7c t\u1ef1 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f9ng l\u00fac v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do h\u1ed9 kinh doanh c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-ho-kinh-doanh\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngay t\u1eeb \u0111\u1ea7u, ho\u1eb7c c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan-ngoai\/\"> \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u1ebfu quy m\u00f4 kinh doanh \u0111\u00e3 v\u01b0\u1ee3t kh\u1ea3 n\u0103ng t\u1ef1 qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt h\u00f3a \u0111\u01a1n, m\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ed9 kinh doanh c\u00f3 b\u1ecb t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed9 kinh doanh c\u1ee7a qu\u00fd anh\/ch\u1ecb c\u00f2n \u0111i\u1ec3m ch\u01b0a ch\u1eafc ch\u1eafn khi \u00e1p d\u1ee5ng 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, t\u1eeb x\u00e1c \u0111\u1ecbnh di\u1ec7n \u00e1p d\u1ee5ng, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u1ebfn quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t c\u00f9ng anh\/ch\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/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\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_7_thay_doi_ve_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ban_le_truc_tiep_co_bat_buoc_dung_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien_khong\"><\/span><b>H\u1ed9 kinh doanh b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c nhi\u00ean b\u1eaft bu\u1ed9c. N\u1ebfu h\u1ed9 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_ho_kinh_doanh_khong_phai_su_dung_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m: thu\u1ed9c di\u1ec7n l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o; c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i; ho\u1eb7c l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_cap_nhat_thong_tin_dang_ky_thue_thi_hau_qua_la_gi\"><\/span><b>Kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec h\u1eadu qu\u1ea3 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng b\u1ed5 sung, c\u1eadp nh\u1eadt trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf, h\u1ed9 kinh doanh s\u1ebd b\u1ecb t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dat_in_cu_con_ton_thi_xu_ly_the_nao\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u0169 c\u00f2n t\u1ed3n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb 01\/7\/2026, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. H\u1ed9 kinh doanh c\u00f2n t\u1ed3n ph\u1ea3i ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhieu_hoa_don_cung_sai_mot_noi_dung_trong_thang_co_phai_lap_dieu_chinh_tung_hoa_don_khong\"><\/span><b>Nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai m\u1ed9t n\u1ed9i dung trong th\u00e1ng c\u00f3 ph\u1ea3i l\u1eadp \u0111i\u1ec1u ch\u1ec9nh t\u1eebng h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. N\u1ebfu c\u00f9ng sai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng h\u00f3a, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c thu\u1ebf su\u1ea5t tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c\u00f9ng m\u1ed9t th\u00e1ng, h\u1ed9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf chung, k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ban_hang_qua_san_thuong_mai_dien_tu_co_duoc_nho_san_xuat_hoa_don_thay_khong\"><\/span><b>H\u1ed9 kinh doanh b\u00e1n h\u00e0ng qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u01b0\u1ee3c nh\u1edd s\u00e0n xu\u1ea5t h\u00f3a \u0111\u01a1n thay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u1ed9 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, bao g\u1ed3m t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9i dung \u1ee7y nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110T\u0110.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>7 thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111ang khi\u1ebfn kh\u00f4ng \u00edt ch\u1ee7 h\u1ed9 kinh doanh l\u00fang t\u00fang khi c\u1ea3 hai v\u0103n b\u1ea3n c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh ai b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10011,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=10010"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10010\/revisions"}],"predecessor-version":[{"id":10015,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10010\/revisions\/10015"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10011"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10010"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}