{"id":9137,"date":"2026-07-06T14:59:40","date_gmt":"2026-07-06T07:59:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9137"},"modified":"2026-09-07T16:43:44","modified_gmt":"2026-09-07T09:43:44","slug":"xuat-hoa-don-theo-nghi-dinh-254","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/","title":{"rendered":"\u0422\u0430\u0431\u043b\u0438\u0446\u0430 \u0434\u043b\u044f \u043f\u043e\u0438\u0441\u043a\u0430 \u0434\u0430\u0442\u044b \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u0430-\u0444\u0430\u043a\u0442\u0443\u0440\u044b \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e \u2116 254."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi m\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. B\u00ean c\u1ea1nh vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh c\u00f2n c\u1eadp nh\u1eadt nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn th\u00f4ng tin ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng \u0111\u00fang trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1eadp trung v\u00e0o c\u00e1c \u0111i\u1ec3m m\u1edbi li\u00ean quan \u0111\u1ebfn th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2026.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/xuat-hoa-don-theo-nghi-dinh-254\/#Nghi_dinh_2542026ND-CP_la_gi\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Pham_vi_dieu_chinh\" >\u0421\u0444\u0435\u0440\u0430 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Thoi_diem_ap_dung\" >\u0412\u0440\u0435\u043c\u044f \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043a\u0438<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Doi_tuong_ap_dung\" >\u041f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u044b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguoi_mua_khong_cung_cap_thong_tin_thi_xuat_hoa_don_theo_Nghi_dinh_254_ra_sao\" >Ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Quy_dinh_tai_diem_b_khoan_4_Phu_luc_ban_hanh_kem_theo_Nghi_dinh_2542026ND-CP\" >Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#So_sanh_voi_quy_dinh_cu_truoc_khi_ap_dung_Nghi_dinh_254\" >So s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 254<\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Vi_sao_quy_dinh_nay_quan_trong_voi_doanh_nghiep_ban_le_dich_vu\" >V\u00ec sao quy \u0111\u1ecbnh n\u00e0y quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Thoi_diem_xuat_hoa_don_theo_Nghi_dinh_254_doi_voi_tung_loai_hang_hoa_dich_vu\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguyen_tac_chung\" >\u041e\u0431\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Luu_y_khi_ap_dung_bang_tra_cuu_vao_thuc_te_doanh_nghiep\" >L\u01b0u \u00fd khi \u00e1p d\u1ee5ng b\u1ea3ng tra c\u1ee9u v\u00e0o th\u1ef1c t\u1ebf doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/xuat-hoa-don-theo-nghi-dinh-254\/#Muc_phat_khi_vi_pham_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\" >M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nhom_1_Vi_pham_khi_lap_hoa_don_sai_thoi_diem\" >Nh\u00f3m 1: Vi ph\u1ea1m khi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nhom_2_Vi_pham_doi_voi_hang_khuyen_mai_quang_cao_tra_thay_luong\" >Nh\u00f3m 2: Vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, tr\u1ea3 thay l\u01b0\u01a1ng\u00a0<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguyen_tac_ap_dung_muc_phat\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254?\u00a0<\/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\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Ra_soat_va_cap_nhat_quy_trinh_lap_hoa_don_dien_tu\" >R\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh 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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Thu_thap_day_du_thong_tin_cua_nguoi_mua_truoc_khi_lap_hoa_don\" >Thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Xac_dinh_dung_thoi_diem_lap_hoa_don\" >X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Cap_nhat_phan_mem_hoa_don_dien_tu\" >C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m 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-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nang_cao_nhan_thuc_va_dao_tao_nhan_su_phu_trach\" >N\u00e2ng cao nh\u1eadn th\u1ee9c v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#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-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_theo_Nghi_dinh_254\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Quy_dinh_ve_xuat_hoa_don_theo_Nghi_dinh_2542026ND-CP_chinh_thuc_co_hieu_luc_ngay_nao\" >Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Nguoi_mua_khong_cung_cap_thong_tin_thi_xu_ly_nhu_the_nao\" >Ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec x\u1eed l\u00fd nh\u01b0 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-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Hoa_don_ghi_Ban_cho_nguoi_tieu_dung_co_duoc_dung_de_hach_toan_chi_phi_khong\" >H\u00f3a \u0111\u01a1n ghi B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Muc_phat_cao_nhat_khi_khong_lap_hoa_don_theo_Nghi_dinh_254_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t cao nh\u1ea5t khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xuat-hoa-don-theo-nghi-dinh-254\/#Dich_vu_vien_thong_cong_nghe_thong_tin_xuat_hoa_don_cham_nhat_khi_nao\" >D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_la_gi\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9141\" aria-describedby=\"caption-attachment-9141\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9141\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-so-phap-ly-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9141\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. T\u1eeb ng\u00e0y 01\/7\/2026, nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, trong \u0111\u00f3 c\u00f3 nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng ch\u1ec9 gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\u0421\u0444\u0435\u0440\u0430 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh bao g\u1ed3m nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ap_dung\"><\/span><b>\u0412\u0440\u0435\u043c\u044f \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043a\u0438<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u041f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u044b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng theo ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<blockquote><p><b>\u0421\u043c. \u0442\u0430\u043a\u0436\u0435: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-254-2026-nd-cp\/\">\u041f\u043e\u043b\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f 254\/2026\/ND-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_mua_khong_cung_cap_thong_tin_thi_xuat_hoa_don_theo_Nghi_dinh_254_ra_sao\"><\/span><b>Ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9138\" aria-describedby=\"caption-attachment-9138\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9138\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-quan-trong-ve-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9138\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf b\u00e1n l\u1ebb, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng v\u00e0 c\u0169ng l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m nh\u1ea5t khi t\u00ecm hi\u1ec3u c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_diem_b_khoan_4_Phu_luc_ban_hanh_kem_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin g\u1ed3m t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung <\/span><b>\u00ab\u041f\u0440\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044f\u043c\u00bb<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng l\u01b0u \u00fd, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo h\u00ecnh th\u1ee9c n\u00e0y <\/span><b>kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ghi nh\u1eadn giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 cho b\u00ean mua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng, b\u1edfi n\u1ebfu doanh nghi\u1ec7p c\u1ed1 t\u00ecnh s\u1eed d\u1ee5ng lo\u1ea1i h\u00f3a \u0111\u01a1n &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_quy_dinh_cu_truoc_khi_ap_dung_Nghi_dinh_254\"><\/span><b>So s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 hi\u1ec7u l\u1ef1c, v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u 1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u1ee5 th\u1ec3, quy \u0111\u1ecbnh c\u0169 ph\u00e2n chia th\u00e0nh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u00fang theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch: T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf: Tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng theo kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam: th\u00f4ng tin \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n: b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng ph\u1ee7 nh\u1eadn ho\u00e0n to\u00e0n c\u00e1c nguy\u00ean t\u1eafc c\u0169, m\u00e0 b\u1ed5 sung th\u00eam m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 v\u00e0 r\u00f5 r\u00e0ng h\u01a1n: khi ng\u01b0\u1eddi mua ho\u00e0n to\u00e0n kh\u00f4ng cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh danh, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i ghi &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; tr\u00ean h\u00f3a \u0111\u01a1n, thay v\u00ec \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c ghi th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_quy_dinh_nay_quan_trong_voi_doanh_nghiep_ban_le_dich_vu\"><\/span><b>V\u00ec sao quy \u0111\u1ecbnh n\u00e0y quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u00e1n l\u1ebb, si\u00eau th\u1ecb, nh\u00e0 h\u00e0ng, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, gi\u1ea3i tr\u00ed, n\u01a1i ph\u00e1t sinh l\u01b0\u1ee3ng l\u1edbn giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, h\u1ee7y h\u00f3a \u0111\u01a1n sau n\u00e0y, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n xu\u1ea5t ra kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf khi r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i n\u00e0y, vi\u1ec7c 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-tron-goi\/\"> \u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u00e1ng c\u00e2n nh\u1eafc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang, \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_theo_Nghi_dinh_254_doi_voi_tung_loai_hang_hoa_dich_vu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9139\" aria-describedby=\"caption-attachment-9139\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9139\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9139\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh v\u1ea5n \u0111\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi mua, m\u1ed9t n\u1ed9i dung c\u1ed1t l\u00f5i kh\u00e1c trong quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung\"><\/span><b>\u041e\u0431\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn chung, quy \u0111\u1ecbnh m\u1edbi v\u1eabn gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1eafn li\u1ec1n v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u00f3 t\u00ednh ch\u1ea5t giao d\u1ecbch li\u00ean t\u1ee5c, s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng tra c\u1ee9u th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041d\u0435\u0442.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0412\u0440\u0435\u043c\u044f \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0435 \u043f\u043e\u0437\u0434\u043d\u0435\u0435 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0440\u0430\u0431\u043e\u0447\u0435\u0433\u043e \u0434\u043d\u044f \u043f\u043e\u0441\u043b\u0435 \u043f\u0440\u043e\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0442\u043e\u0432\u0430\u0440\u043e\u043c \u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044f.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean c\u1ea7n \u0111\u1ed1i so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 07 th\u00e1ng sau ho\u1eb7c trong 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 (ng\u00e0y\/th\u00e1ng) sau khi \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u ti\u00eau th\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0435 \u043f\u043e\u0437\u0434\u043d\u0435\u0435 \u0447\u0435\u043c \u0447\u0435\u0440\u0435\u0437 \u0434\u0432\u0430 \u043c\u0435\u0441\u044f\u0446\u0430 \u0441 \u043c\u0435\u0441\u044f\u0446\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0431\u044b\u043b\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0430 \u043f\u043b\u0430\u0442\u0430 \u0437\u0430 \u0443\u0441\u043b\u0443\u0433\u0443.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u0438\u0437\u043d\u0435\u0441 \u0432 \u0441\u0444\u0435\u0440\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a chuy\u1ec3n giao quy\u1ec1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo ng\u00e0y thu ti\u1ec1n ho\u1eb7c th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e3 chuy\u1ec3n giao quy\u1ec1n, ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1eb7c theo th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 (th\u00e1ng ho\u1eb7c qu\u00fd) sau \u0111\u1ed1i so\u00e1t ti\u00eau th\u1ee5, ho\u1eb7c theo b\u1ea3o l\u00e3nh Ch\u00ednh ph\u1ee7\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n x\u0103ng d\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n theo t\u1eebng l\u1ea7n b\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 th\u00e1ng sau th\u00e1ng ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cho vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng ho\u1eb7c th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0412\u0440\u0435\u043c\u044f \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043f\u043e\u0435\u0437\u0434\u043a\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u: Cu\u1ed1i ng\u00e0y t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu ph\u00ed d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed, ho\u1eb7c theo k\u1ef3 ho\u1eb7c ng\u00e0y ch\u1eadm nh\u1ea5t cu\u1ed1i th\u00e1ng ph\u00e1t sinh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0439 \u0431\u0438\u0437\u043d\u0435\u0441<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0412\u0440\u0435\u043c\u044f \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0439 \u0432\u044b\u0440\u0443\u0447\u043a\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kinh doanh v\u00e9 x\u1ed5 s\u1ed1 in s\u1eb5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sau khi thu h\u1ed3i v\u00e9 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng k\u1ef3 ti\u1ebfp theo\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0435 \u043f\u043e\u0437\u0434\u043d\u0435\u0435 \u0447\u0435\u043c \u0447\u0435\u0440\u0435\u0437 \u043e\u0434\u0438\u043d \u0434\u0435\u043d\u044c \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0434\u0430\u0442\u044b \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0432\u044b\u0440\u0443\u0447\u043a\u0438.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: T\u00ednh t\u1eeb 6 gi\u1edd s\u00e1ng \u0111\u1ebfn 6 gi\u1edd h\u00f4m sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00e1ng ho\u1eb7c qu\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng, ph\u00e1t sinh giao d\u1ecbch ban \u0111\u00eam\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung_bang_tra_cuu_vao_thuc_te_doanh_nghiep\"><\/span><b>L\u01b0u \u00fd khi \u00e1p d\u1ee5ng b\u1ea3ng tra c\u1ee9u v\u00e0o th\u1ef1c t\u1ebf doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi v\u1eadn d\u1ee5ng b\u1ea3ng th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 n\u00eau tr\u00ean, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng xuy\u00ean su\u1ed1t \u1edf nhi\u1ec1u nh\u00f3m ng\u00e0nh (h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t, d\u1ea7u kh\u00ed&#8230;), do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00fd do &#8220;ch\u01b0a thu ti\u1ec1n c\u1ee7a kh\u00e1ch&#8221; \u0111\u1ec3 tr\u00ec ho\u00e3n vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n t\u1ed1i \u0111a nh\u01b0 7 ng\u00e0y, 5 ng\u00e0y, 2 th\u00e1ng&#8230; l\u00e0 gi\u1edbi h\u1ea1n cu\u1ed1i c\u00f9ng, kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u00f3a \u0111\u01a1n ngay khi ho\u00e0n th\u00e0nh nghi\u1ec7p v\u1ee5, tr\u00e1nh d\u1ed3n \u0111\u1ebfn s\u00e1t h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u (vi\u1ec5n th\u00f4ng, h\u00e0ng kh\u00f4ng, b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd, \u0111i\u1ec7n), vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 \u0111\u1ed1i so\u00e1t gi\u1eefa c\u00e1c b\u00ean, n\u00ean b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn kinh doanh, k\u1ef9 thu\u1eadt \u0111\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a trang b\u1ecb ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng v\u00e0 c\u00f3 giao d\u1ecbch ph\u00e1t sinh ban \u0111\u00eam, th\u1eddi h\u1ea1n l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd, tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m sang c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n d\u00e0i h\u01a1n c\u1ee7a nh\u00f3m ng\u00e0nh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_khi_vi_pham_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9140\" aria-describedby=\"caption-attachment-9140\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9140\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254.jpg\" alt=\"M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-phat-khi-vi-pham-quy-dinh-xuat-hoa-don-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9140\" class=\"wp-caption-text\">M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch th\u1ee9c v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 s\u1ebd d\u1eabn \u0111\u1ebfn ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 1 v\u00e0 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Vi_pham_khi_lap_hoa_don_sai_thoi_diem\"><\/span><b>Nh\u00f3m 1: Vi ph\u1ea1m khi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh, ghi nh\u1eadn doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m. Vi\u1ec7c hi\u1ec3u r\u00f5 t\u1eebng m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0441\u0447\u0435\u0442\u043e\u0432-\u0444\u0430\u043a\u0442\u0443\u0440, \u043d\u0430\u0440\u0443\u0448\u0430\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1eadp sai th\u1eddi \u0111i\u1ec3m (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 \u043d\u043e\u043c\u0435\u0440\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 &#8211; d\u01b0\u1edbi 10 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; d\u01b0\u1edbi 20 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; d\u01b0\u1edbi 50 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 &#8211; d\u01b0\u1edbi 100 s\u1ed1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 100 \u0447\u0438\u0441\u0435\u043b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 70.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Vi_pham_doi_voi_hang_khuyen_mai_quang_cao_tra_thay_luong\"><\/span><b>Nh\u00f3m 2: Vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, tr\u1ea3 thay l\u01b0\u01a1ng\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00e0ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c Nh\u00f3m 2.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u041a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0441\u0447\u0435\u0442\u043e\u0432-\u0444\u0430\u043a\u0442\u0443\u0440, \u043d\u0430\u0440\u0443\u0448\u0430\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b\u0430<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u1eadp sai th\u1eddi \u0111i\u1ec3m (VN\u0110)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n (VN\u0110)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 \u043d\u043e\u043c\u0435\u0440\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u0443\u043f\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u0443\u043f\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0435<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u043e\u0442 02 \u0434\u043e \u043c\u0435\u043d\u0435\u0435 10 \u0447\u0438\u0441\u0435\u043b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u043e\u0442 10 \u0434\u043e \u043c\u0435\u043d\u0435\u0435 50 \u0447\u0438\u0441\u0435\u043b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u043e\u0442 50 \u0434\u043e \u043c\u0435\u043d\u0435\u0435 100 \u0447\u0438\u0441\u0435\u043b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0411\u043e\u043b\u0435\u0435 100 \u0447\u0438\u0441\u0435\u043b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_muc_phat\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 hai nguy\u00ean t\u1eafc quan tr\u1ecdng khi \u00e1p d\u1ee5ng b\u1ea3ng m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean m\u00e0 k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t n\u00eau tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, m\u1ee9c ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n trong ng\u00e0y: Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m x\u1ea3y ra trong c\u00f9ng m\u1ed9t ng\u00e0y ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t 01 l\u1ea7n theo m\u1ee9c cao nh\u1ea5t trong khung, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 hai nguy\u00ean t\u1eafc n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u01b0 v\u1ea5n ch\u00ednh x\u00e1c cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u1ec1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh khi x\u1ea3y ra sai s\u00f3t trong qu\u00e1 tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi b\u00e1n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi m\u00e0 c\u00f2n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang \u00e1p d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb. \u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u00ean l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_va_cap_nhat_quy_trinh_lap_hoa_don_dien_tu\"><\/span><b>R\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh 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;\">T\u1eeb ng\u00e0y 01\/7\/2026, nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_thap_day_du_thong_tin_cua_nguoi_mua_truoc_khi_lap_hoa_don\"><\/span><b>Thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi b\u00e1n n\u00ean ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin do ng\u01b0\u1eddi mua cung c\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin n\u00e0y theo quy \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_lap_hoa_don\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 t\u1eebng l\u0129nh v\u1ef1c kinh doanh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o lo\u1ea1i giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1eadp sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_phan_mem_hoa_don_dien_tu\"><\/span><b>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m 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;\">\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n theo d\u00f5i c\u00e1c b\u1ea3n c\u1eadp nh\u1eadt c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, bao g\u1ed3m n\u1ed9i dung h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng h\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_nhan_thuc_va_dao_tao_nhan_su_phu_trach\"><\/span><b>N\u00e2ng cao nh\u1eadn th\u1ee9c v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, b\u00e1n h\u00e0ng v\u00e0 c\u00e1c c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp l\u1eadp h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t trong to\u00e0n \u0111\u01a1n v\u1ecb. Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn th\u00f4ng tin kh\u00e1ch h\u00e0ng, x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ebfn ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u1ef1 c\u1eadp nh\u1eadt v\u00e0 \u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/\"> \u043d\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n lu\u00f4n b\u00e1m s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t.\u00a0<\/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;\">T\u1eeb ng\u00e0y 01\/7\/2026, xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi m\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n c\u1eadp nh\u1eadt, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t, b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 li\u00ean t\u1ee5c c\u1eadp nh\u1eadt v\u00e0 v\u1eadn h\u00e0nh \u0111\u00fang quy tr\u00ecnh n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-toan-thue-ngoai\/\"> \u0410\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c tu\u00e2n th\u1ee7, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0414\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0439!<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\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\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\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.<\/span><\/strong>\u00a0<\/span><\/a><\/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_xuat_hoa_don_theo_Nghi_dinh_254\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_xuat_hoa_don_theo_Nghi_dinh_2542026ND-CP_chinh_thuc_co_hieu_luc_ngay_nao\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nguoi_mua_khong_cung_cap_thong_tin_thi_xu_ly_nhu_the_nao\"><\/span>Ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hoa_don_ghi_Ban_cho_nguoi_tieu_dung_co_duoc_dung_de_hach_toan_chi_phi_khong\"><\/span>H\u00f3a \u0111\u01a1n ghi B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ho\u1eb7c xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo h\u00ecnh th\u1ee9c n\u00e0y kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_phat_cao_nhat_khi_khong_lap_hoa_don_theo_Nghi_dinh_254_la_bao_nhieu\"><\/span>M\u1ee9c ph\u1ea1t cao nh\u1ea5t khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi nh\u00f3m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh, ghi nh\u1eadn doanh thu, m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1eeb 60.000.000 - 80.000.000 VN\u0110 \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, 30.000.000 - 40.000.000 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dich_vu_vien_thong_cong_nghe_thong_tin_xuat_hoa_don_cham_nhat_khi_nao\"><\/span>D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo b\u1ea3ng tra c\u1ee9u th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 sau khi \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u ti\u00eau th\u1ee5, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n ghi B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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B\u00ean c\u1ea1nh vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh c\u00f2n c\u1eadp nh\u1eadt nhi\u1ec1u quy [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9138,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9137","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\/9137","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=9137"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9137\/revisions"}],"predecessor-version":[{"id":9776,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9137\/revisions\/9776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9138"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9137"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}