{"id":9215,"date":"2026-07-14T15:24:02","date_gmt":"2026-07-14T08:24:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9215"},"modified":"2026-07-14T15:24:02","modified_gmt":"2026-07-14T08:24:02","slug":"so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/","title":{"rendered":"\u0421\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f 254\/2026 \u0438 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f 123\/2020"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 h\u1ed9 kinh doanh quan t\u00e2m khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t, h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 tham gia trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, MAN s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 theo t\u1eebng nh\u00f3m n\u1ed9i dung quan tr\u1ecdng nh\u01b0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 c\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd. M\u1ecdi n\u1ed9i dung \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch b\u00e1m s\u00e1t quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u, \u0111\u1ed1i chi\u1ebfu v\u00e0 \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Tong_quan_hai_Nghi_dinh_ve_hoa_don_chung_tu_dien_tu\" >T\u1ed5ng quan hai Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Nghi_dinh_1232020ND-CP_Nen_tang_phap_ly_cu\" >Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u0169\u00a0<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Nghi_dinh_2542026ND-CP_Huong_dan_Luat_Quan_ly_thue_1082025QH15\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#So_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020_ve_doi_tuong_ap_dung\" >So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Diem_moi_bo_sung_tai_Nghi_dinh_2542026\" >\u0110i\u1ec3m m\u1edbi b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#So_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020_ve_loai_hoa_don_dien_tu\" >So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Nghi_dinh_1232020ND-CP_Hoa_don_giay_dat_in\" >Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Nghi_dinh_2542026ND-CP_Khai_tu_hoan_toan_hoa_don_dat_in\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Khai t\u1eed ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Diem_khac_biet_ve_doi_tuong_bat_buoc_su_dung_hoa_don_dien_tu_tu_may_tinh_tien\" >\u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#So_sanh_thoi_diem_lap_hoa_don_Nghi_dinh_2542026_co_gi_khac_Nghi_dinh_1232020\" >So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n: Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 g\u00ec kh\u00e1c Ngh\u1ecb \u0111\u1ecbnh 123\/2020?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Cac_truong_hop_dac_thu_duoc_bo_sung_tai_Nghi_dinh_2542026\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Chung_tu_dien_tu_Diem_thay_doi_giua_hai_Nghi_dinh\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: \u0110i\u1ec3m thay \u0111\u1ed5i gi\u1eefa hai Ngh\u1ecb \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Diem_moi_dang_chu_y_chi_co_o_Nghi_dinh_2542026ND-CP\" >\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd ch\u1ec9 c\u00f3 \u1edf Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Bang_tong_hop_so_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020\" >B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Doanh_nghiep_ke_toan_can_lam_gi_de_chuyen_doi\" >Doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Cau_hoi_thuong_gap_khi_so_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Hoa_don_giay_dat_in_con_duoc_su_dung_sau_ngay_0172026_khong\" >H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng sau ng\u00e0y 01\/7\/2026 kh\u00f4ng?<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Bien_lai_giay_tu_in_dat_in_duoc_su_dung_den_khi_nao\" >Bi\u00ean lai gi\u1ea5y t\u1ef1 in, \u0111\u1eb7t in \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn khi n\u00e0o?<\/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\/so-sanh-nghi-dinh-254-2026-va-nghi-dinh-123-2020\/#Ho_kinh_doanh_co_doanh_thu_bao_nhieu_thi_bat_buoc_su_dung_hoa_don_dien_tu\" >H\u1ed9 kinh doanh c\u00f3 doanh thu bao nhi\u00eau th\u00ec b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_hai_Nghi_dinh_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>T\u1ed5ng quan hai Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o t\u1eebng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee5 th\u1ec3, c\u1ea7n nh\u00ecn l\u1ea1i b\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a hai v\u0103n b\u1ea3n n\u00e0y, v\u00ec ch\u00ednh s\u1ef1 kh\u00e1c nhau v\u1ec1 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u00e0 th\u1eddi \u0111i\u1ec3m ban h\u00e0nh \u0111\u00e3 k\u00e9o theo h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i v\u1ec1 sau.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1232020ND-CP_Nen_tang_phap_ly_cu\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u0169<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 19\/10\/2020, quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb trong b\u1ed1i c\u1ea3nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean h\u00e0ng lo\u1ea1t c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 2015<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (c\u00f9ng c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i n\u0103m 2013, 2014, 2016)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2015<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 2005 v\u00e0 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin 2016.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, Ngh\u1ecb \u0111\u1ecbnh 123\/2020 x\u00e1c \u0111\u1ecbnh T\u1ed5ng c\u1ee5c Thu\u1ebf l\u00e0 c\u01a1 quan trung \u01b0\u01a1ng, v\u1eadn h\u00e0nh C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ti\u1ebfp nh\u1eadn, c\u1ea5p m\u00e3 v\u00e0 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y c\u0169ng l\u00e0 v\u0103n b\u1ea3n \u0111\u1ea7u ti\u00ean \u0111\u1eb7t n\u1ec1n m\u00f3ng cho vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_Huong_dan_Luat_Quan_ly_thue_1082025QH15\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/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 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u0103n c\u1ee9 ho\u00e0n to\u00e0n m\u1edbi:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 6 \u0110i\u1ec1u 26, kho\u1ea3n 4 \u0110i\u1ec1u 27 v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 52 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u0111\u1ed3ng th\u1eddi l\u00e0m h\u1ebft hi\u1ec7u l\u1ef1c ba v\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020); v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.\u00a0<\/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 t\u1ed5ng quan so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed5ng TT\u0110T T\u1ed5ng C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u00ean lai gi\u1ea5y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n \u00e1p d\u1ee5ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft h\u1ea1n d\u00f9ng sau 31\/12\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020_ve_doi_tuong_ap_dung\"><\/span><b>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1u x\u00e1c \u0111\u1ecbnh nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ed1t l\u00f5i g\u1ed3m: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_bo_sung_tai_Nghi_dinh_2542026\"><\/span><b>\u0110i\u1ec3m m\u1edbi b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i s\u00e2u v\u00e0o so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020, c\u00f3 th\u1ec3 th\u1ea5y nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng v\u00e0 c\u1ee5 th\u1ec3 h\u00f3a h\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o nh\u00f3m t\u1ed5 ch\u1ee9c kinh t\u1ebf t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 2, c\u00f9ng v\u1edbi doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung h\u1eb3n m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n to\u00e0n m\u1edbi: T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, k\u1ec3 c\u1ea3 ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i). Nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, \u0111\u00e2y l\u00e0 n\u1ed9i dung m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ch\u01b0a t\u1eebng \u0111\u1ec1 c\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung r\u00f5 nh\u00f3m: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thay, n\u1ed9p thu\u1ebf thay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/nghi-dinh-254-2026-nd-cp\/\">To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020_ve_loai_hoa_don_dien_tu\"><\/span><b>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9217\" aria-describedby=\"caption-attachment-9217\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9217\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-loai-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9217\" class=\"wp-caption-text\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u01b0 ph\u1ea7n \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u1ec9 thay \u0111\u1ed5i \u1edf m\u1ee9c m\u1edf r\u1ed9ng th\u00eam, th\u00ec \u0111\u1ebfn ph\u1ea7n lo\u1ea1i h\u00f3a \u0111\u01a1n, Ngh\u1ecb \u0111\u1ecbnh 254\/2026 l\u1ea1i c\u00f3 m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n mang t\u00ednh d\u1ee9t kho\u00e1t, \u0111i\u1ec1u m\u00e0 b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o c\u00f2n \u0111ang d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u0169ng c\u1ea7n n\u1eafm r\u00f5 ngay t\u1eeb b\u00e2y gi\u1edd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1232020ND-CP_Hoa_don_giay_dat_in\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP d\u00e0nh h\u1eb3n M\u1ee5c 3 Ch\u01b0\u01a1ng II \u0111\u1ec3 quy \u0111\u1ecbnh v\u1ec1 &#8220;H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in&#8221; lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin. K\u00e8m theo \u0111\u00f3 l\u00e0 c\u1ea3 m\u1ed9t quy tr\u00ecnh chi ti\u1ebft v\u1ec1 b\u00e1n h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd m\u1ea5t &#8211; ch\u00e1y &#8211; h\u1ecfng v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_Khai_tu_hoan_toan_hoa_don_dat_in\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Khai t\u1eed ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t nh\u1ea5t khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi quy \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a d\u00f9ng h\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 254\/2026 b\u1ed5 sung kh\u00e1i ni\u1ec7m ho\u00e0n to\u00e0n m\u1edbi l\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, khi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, m\u1ea1ch l\u1ea1c h\u01a1n v\u1edbi ba nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn bi\u1ebft ngu\u1ed3n g\u1ed1c h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_khac_biet_ve_doi_tuong_bat_buoc_su_dung_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9218\" aria-describedby=\"caption-attachment-9218\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9218\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-doi-tuong-bat-buoc-su-dung-hoa-don-dien-tu-tu-may-tinh-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9218\" class=\"wp-caption-text\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n ng\u00e0nh b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5, \u0111\u1eb7c bi\u1ec7t quan t\u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ch\u01b0a c\u00f3 m\u1ed9t \u0111i\u1ec1u kho\u1ea3n ri\u00eang, h\u1ec7 th\u1ed1ng h\u00f3a r\u00f5 r\u00e0ng nh\u00f3m ng\u00e0nh ngh\u1ec1 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. Trong khi \u0111\u00f3, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026 li\u1ec7t k\u00ea r\u1ea5t c\u1ee5 th\u1ec3 c\u00e1c l\u0129nh v\u1ef1c b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, b\u00e1n l\u1ebb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0102n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd h\u01a1n, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 \u0111\u01b0a ra m\u1ed9t ng\u01b0\u1ee1ng doanh thu c\u1ee5 th\u1ec3 ho\u00e0n to\u00e0n m\u1edbi:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed1c \u0111\u1ecbnh l\u01b0\u1ee3ng r\u00f5 r\u00e0ng m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 kh\u00f4ng quy \u0111\u1ecbnh, gi\u00fap h\u1ed9 kinh doanh d\u1ec5 d\u00e0ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_thoi_diem_lap_hoa_don_Nghi_dinh_2542026_co_gi_khac_Nghi_dinh_1232020\"><\/span><b>So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n: Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 g\u00ec kh\u00e1c Ngh\u1ecb \u0111\u1ecbnh 123\/2020?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9219\" aria-describedby=\"caption-attachment-9219\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9219\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don.jpg\" alt=\"o s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/o-sanh-Nghi-dinh-254_2026-va-Nghi-dinh-123_2020-ve-thoi-diem-lap-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9219\" class=\"wp-caption-text\">o s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean \u1edf c\u1ea3 hai v\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n n\u1ebfu ng\u01b0\u1eddi b\u00e1n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_thu_duoc_bo_sung_tai_Nghi_dinh_2542026\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft kho\u1ea3n 4 \u0110i\u1ec1u 9 c\u1ee7a c\u1ea3 hai Ngh\u1ecb \u0111\u1ecbnh, c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 254\/2026 b\u1ed5 sung, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a: Ngh\u1ecb \u0111\u1ecbnh 254 b\u1ed5 sung m\u1ed1c th\u1eddi gian r\u1ea5t c\u1ee5 th\u1ec3 m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 kh\u00f4ng c\u00f3 l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt h\u1ea3i quan (kho\u1ea3n 1 \u0110i\u1ec1u 9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3: T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00eam nhi\u1ec1u l\u0129nh v\u1ef1c ho\u00e0n to\u00e0n m\u1edbi so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020, nh\u01b0: d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon, d\u1ecbch v\u1ee5 hoa ti\u00eau h\u00e0ng h\u1ea3i, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed, d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7, d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng tin t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng: \u0110i\u1ec3m k kho\u1ea3n 4 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh ri\u00eang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i th\u1ecfa thu\u1eadn cho vay; n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i. \u0110\u00e2y l\u00e0 n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi, ch\u01b0a t\u1eebng xu\u1ea5t hi\u1ec7n trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng: \u0110i\u1ec3m q kho\u1ea3n 4 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac \u0111\u1ed3ng th\u1eddi ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n. \u0110\u00e2y c\u0169ng l\u00e0 quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng: \u0110i\u1ec3m p kho\u1ea3n 4 \u0110i\u1ec1u 9 b\u1ed5 sung quy \u0111\u1ecbnh ri\u00eang v\u1ec1 vi\u1ec7c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng \u0111\u1ea1i l\u00fd, c\u0103n c\u1ee9 v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i s\u00e1t c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn \u0111\u00e1ng c\u00e2n nh\u1eafc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u00e1t sinh th\u00eam g\u00e1nh n\u1eb7ng nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_Diem_thay_doi_giua_hai_Nghi_dinh\"><\/span><b>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: \u0110i\u1ec3m thay \u0111\u1ed5i gi\u1eefa hai Ngh\u1ecb \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai in s\u1eb5n m\u1ec7nh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026 \u0111\u01a1n gi\u1ea3n h\u00f3a l\u1ea1i c\u00f2n hai nh\u00f3m r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026 quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Bi\u00ean lai gi\u1ea5y theo h\u00ecnh th\u1ee9c t\u1ef1 in, \u0111\u1eb7t in ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, t\u1eeb ng\u00e0y 01\/01\/2027, to\u00e0n b\u1ed9 bi\u00ean lai gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y, v\u00e0 t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng bi\u00ean lai gi\u1ea5y ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ho\u00e0n to\u00e0n sang bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, kho\u1ea3n 7 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026 b\u1ed5 sung m\u1ed9t c\u01a1 ch\u1ebf m\u1edbi: tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f9ng th\u1ef1c hi\u1ec7n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p bi\u00ean lai v\u00e0 h\u00f3a \u0111\u01a1n tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, k\u00e8m theo y\u00eau c\u1ea7u hai b\u00ean ph\u1ea3i th\u1ecfa thu\u1eadn r\u00f5 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n t\u00edch h\u1ee3p v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. \u0110\u00e2y l\u00e0 n\u1ed9i dung ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_dang_chu_y_chi_co_o_Nghi_dinh_2542026ND-CP\"><\/span><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd ch\u1ec9 c\u00f3 \u1edf Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c n\u1ed9i dung \u0111\u00e3 ph\u00e2n t\u00edch, khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020, c\u00f2n m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi mang t\u00ednh \u0111\u1ed9t ph\u00e1 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. M\u1ee9c chi khen th\u01b0\u1edfng kh\u00f4ng qu\u00e1 10% s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, t\u1ed1i \u0111a 10.000.000 \u0111\u1ed3ng\/v\u1ee5 vi\u1ec7c. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 th\u1ec3 t\u1ed1 gi\u00e1c qua h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft h\u01a1n v\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, trong \u0111\u00f3 C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng, th\u00f4ng b\u00e1o c\u00f4ng khai ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng v\u00e0 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng (chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi b\u00e1n). Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y s\u1ef1 c\u1ed1 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_so_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n \u0111\u1ed1i chi\u1ebfu nhanh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i nh\u1ea5t gi\u1eefa hai Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ngay khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng C\u1ee5c Thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng h\u1ed9 kinh doanh d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khen th\u01b0\u1edfng ng\u01b0\u1eddi t\u1ed1 gi\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, t\u1ed1i \u0111a 10.000.000 \u0111\u1ed3ng\/v\u1ee5 vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u00ean lai gi\u1ea5y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft h\u1ea1n s\u1eed d\u1ee5ng sau 31\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0110i\u1ec1u 8.3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn v\u00e0o b\u1ea3ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, ph\u1ea7n l\u1edbn thay \u0111\u1ed5i \u0111\u1ec1u xoay quanh m\u1ed9t m\u1ee5c ti\u00eau xuy\u00ean su\u1ed1t l\u00e0 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n h\u00ecnh th\u1ee9c gi\u1ea5y t\u1edd truy\u1ec1n th\u1ed1ng, \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t h\u01a1n ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u01b0\u1edbc \u0111\u00e2y c\u00f2n n\u1eb1m ngo\u00e0i ph\u1ea1m vi ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ke_toan_can_lam_gi_de_chuyen_doi\"><\/span><b>Doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n gi\u1ea5y, bi\u00ean lai gi\u1ea5y \u0111\u1eb7t in c\u00f2n t\u1ed3n tr\u01b0\u1edbc ng\u00e0y 30\/6\/2026 \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch ti\u00eau h\u1ee7y \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt, n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng th\u00edch v\u1edbi \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu l\u1ea1i xem doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n hay kh\u00f4ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: Ki\u1ec3m tra doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng hay kh\u00f4ng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 m\u1eabu bi\u1ec3u, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u, quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 trong th\u1eddi gian t\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 v\u1eeba r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n t\u1ed3n \u0111\u1ecdng, v\u1eeba c\u1eadp nh\u1eadt quy tr\u00ecnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i \u0111\u00fang th\u1eddi h\u1ea1n, tr\u00e1nh sai s\u00f3t khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020, c\u00f3 ba \u0111i\u1ec3m c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ngay t\u1eeb 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai gi\u1ea5y ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ebfn h\u1ebft 31\/12\/2026, v\u00e0 h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m b\u1eaft bu\u1ed9c chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng sang nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f9ng c\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c cho th\u1ea5y r\u00f5 xu h\u01b0\u1edbng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd, minh b\u1ea1ch h\u00f3a giao d\u1ecbch m\u00e0 Ngh\u1ecb \u0111\u1ecbnh m\u1edbi h\u01b0\u1edbng t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi hai m\u1ed1c th\u1eddi gian quan tr\u1ecdng \u0111\u00e3 n\u00eau, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ed3n \u0111\u1ecdng v\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh ngay t\u1eeb b\u00e2y gi\u1edd s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u0111\u1ed9ng, sai s\u00f3t khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_so_sanh_Nghi_dinh_2542026_va_Nghi_dinh_1232020\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/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=\"Hoa_don_giay_dat_in_con_duoc_su_dung_sau_ngay_0172026_khong\"><\/span>H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng sau ng\u00e0y 01\/7\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo \u0110i\u1ec1u 44.3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ngay t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ph\u1ea7n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bien_lai_giay_tu_in_dat_in_duoc_su_dung_den_khi_nao\"><\/span>Bi\u00ean lai gi\u1ea5y t\u1ef1 in, \u0111\u1eb7t in \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026. T\u1eeb ng\u00e0y 01\/01\/2027, to\u00e0n b\u1ed9 bi\u00ean lai gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.                    <\/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=\"Ho_kinh_doanh_co_doanh_thu_bao_nhieu_thi_bat_buoc_su_dung_hoa_don_dien_tu\"><\/span>H\u1ed9 kinh doanh c\u00f3 doanh thu bao nhi\u00eau th\u00ec b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<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 d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1eb7t in c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng sau ng\u00e0y 01\/7\/2026 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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T\u1eeb ng\u00e0y 01\/01\/2027, to\u00e0n b\u1ed9 bi\u00ean lai gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\"\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\u1ed9 kinh doanh c\u00f3 doanh thu bao nhi\u00eau th\u00ec b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u1edbc h\u1ebft, so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 h\u1ed9 kinh doanh quan t\u00e2m khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 c\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9215","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\/9215","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=9215"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9215\/revisions"}],"predecessor-version":[{"id":9220,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9215\/revisions\/9220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9216"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9215"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}