{"id":9403,"date":"2026-07-30T10:25:57","date_gmt":"2026-07-30T03:25:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9403"},"modified":"2026-07-30T10:25:57","modified_gmt":"2026-07-30T03:25:57","slug":"thoi-diem-xuat-hoa-don-dich-vu-quang-cao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/","title":{"rendered":"\u041a\u043e\u0433\u0434\u0430 \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0441\u0447\u0435\u0442\u0430 \u0437\u0430 \u0440\u0435\u043a\u043b\u0430\u043c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean c\u00f2n l\u00fang t\u00fang khi x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u00e1t sinh li\u00ean t\u1ee5c theo th\u00e1ng, theo chi\u1ebfn d\u1ecbch. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ri\u00eang v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 th\u00e1ng sau ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 quy \u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi qu\u1ea3ng c\u00e1o s\u1ed1 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, c\u00f9ng nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u00e1nh sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\" >V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\u00a0<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Luat_Quang_cao_2012\" >Lu\u1eadt Qu\u1ea3ng c\u00e1o 2012<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\" >D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \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-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\" >Kh\u00e1i ni\u1ec7m k\u1ef3 quy \u01b0\u1edbc trong xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/a><\/li><\/ul><\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\" >Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u1ec3 tr\u00e1nh sai s\u00f3t<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\" >D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh l\u00e0 khi n\u00e0o?<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed c\u00f3 gi\u1ed1ng qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh 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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\" >N\u1ebfu ch\u01b0a \u0111\u1ed1i so\u00e1t xong d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi \u0111\u1ed1i so\u00e1t xong m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?\u00a0<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\" >D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o kh\u00f4ng thu\u1ed9c nh\u00f3m qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh hay b\u00e1o \u0111i\u1ec7n t\u1eed th\u00ec x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\"><\/span><b>V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9404\" aria-describedby=\"caption-attachment-9404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9404\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg\" alt=\"V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9404\" class=\"wp-caption-text\">V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>H\u00e3y h\u00ecnh dung t\u00ecnh hu\u1ed1ng sau: <\/b><span style=\"font-weight: 400;\">M\u1ed9t agency qu\u1ea3ng c\u00e1o k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 cho m\u1ed9t doanh nghi\u1ec7p trong su\u1ed1t 3 th\u00e1ng li\u00ean t\u1ee5c. V\u1eady agency n\u00e0y ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay khi k\u1ebft th\u00fac t\u1eebng chi\u1ebfn d\u1ecbch, xu\u1ea5t theo th\u00e1ng, hay ch\u1edd \u0111\u1ebfn khi hai b\u00ean \u0111\u1ed1i so\u00e1t xong c\u00f4ng n\u1ee3 m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n? \u0110\u00e2y ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch m\u1ea3ng d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t l\u1ed7i nghi\u1ec7p v\u1ee5 \u0111\u01a1n thu\u1ea7n. N\u00f3 c\u00f3 th\u1ec3 k\u00e9o theo h\u00e0ng lo\u1ea1t h\u1ec7 l\u1ee5y:<\/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 b\u00ean b\u00e1n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh l\u1ea1i doanh thu, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u00ean mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, do h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn, quan h\u1ec7 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i gi\u1eefa c\u00e1c b\u00ean trong chu\u1ed7i cung \u1ee9ng d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u1ea5n \u0111\u1ec1 n\u00e0y ch\u00ednh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026. \u0110\u00e2y l\u00e0 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung ri\u00eang d\u00e0nh cho c\u00e1c nh\u00f3m ng\u00e0nh d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9, trong \u0111\u00f3 c\u00f3 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quang_cao_2012\"><\/span><b>Lu\u1eadt Qu\u1ea3ng c\u00e1o 2012<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Lu\u1eadt Qu\u1ea3ng c\u00e1o 2012 c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, l\u00e0m c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu v\u1edbi tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\"><\/span><b>D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; 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; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, d\u00f9 l\u00e0 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed, hay qu\u1ea3ng c\u00e1o s\u1ed1 tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn, ng\u01b0\u1eddi b\u00e1n (\u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o) \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. V\u1ea5n \u0111\u1ec1 ti\u1ebfp theo m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u1ee5 th\u1ec3 l\u00e0 khi n\u00e0o, b\u1edfi \u0111\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 t\u00ednh \u0111\u1eb7c th\u00f9 ri\u00eang so v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9405\" aria-describedby=\"caption-attachment-9405\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9405\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9405\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung, \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m ng\u00e0nh c\u00f3 \u0111\u1eb7c th\u00f9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh ri\u00eang, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed l\u00e0 hai trong s\u1ed1 c\u00e1c nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u1eb7c th\u00f9 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, trong \u0111\u00f3 li\u1ec7t k\u00ea h\u00e0ng lo\u1ea1t nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u, bao g\u1ed3m d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u00e0 nhi\u1ec1u nh\u00f3m d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh cho kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m d\u1ecbch v\u1ee5 n\u00e0y, quy \u0111\u1ecbnh n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay sau m\u1ed7i l\u1ea7n ph\u00e1t s\u00f3ng qu\u1ea3ng c\u00e1o, m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p ch\u1edd \u0111\u1ebfn khi ho\u00e0n t\u1ea5t \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u v\u1edbi kh\u00e1ch h\u00e0ng. Tuy nhi\u00ean, d\u00f9 \u0111\u1ed1i so\u00e1t xong s\u1edbm hay mu\u1ed9n, m\u1ed1c th\u1eddi gian tr\u1ec5 nh\u1ea5t \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp, ho\u1eb7c kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \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\u01b0\u01a1ng t\u1ef1 nh\u01b0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean c\u00e1c trang b\u00e1o \u0111i\u1ec7n t\u1eed c\u0169ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong danh s\u00e1ch c\u00e1c nh\u00f3m d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u0169ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u2013 ho\u00e0n to\u00e0n t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t trong c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 t\u00ednh ch\u1ea5t ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng \u0111\u1ea1i ch\u00fang, t\u1ea1o thu\u1eadn l\u1ee3i cho c\u1ea3 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eabn b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o trong vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 c\u00f4ng n\u1ee3.<\/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\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>Kh\u00e1i ni\u1ec7m k\u1ef3 quy \u01b0\u1edbc trong xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi t\u00ecm hi\u1ec3u v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o ch\u00ednh l\u00e0 k\u1ef3 quy \u01b0\u1edbc. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, k\u1ef3 quy \u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh do ph\u00e1p lu\u1eadt \u1ea5n \u0111\u1ecbnh s\u1eb5n, m\u00e0 do hai b\u00ean, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 kh\u00e1ch h\u00e0ng t\u1ef1 th\u1ecfa thu\u1eadn v\u1edbi nhau, th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi so\u1ea1n th\u1ea3o v\u00e0 r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, b\u1edfi k\u1ef3 quy \u01b0\u1edbc s\u1ebd l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 t\u00ednh to\u00e1n m\u1ed1c &#8220;ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc&#8221;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung h\u01a1n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh tr\u00ean v\u00e0o th\u1ef1c t\u1ebf, h\u00e3y c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t hai t\u00ecnh hu\u1ed1ng sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t s\u00f3ng qu\u1ea3ng c\u00e1o cho C\u00f4ng ty B trong th\u00e1ng 8\/2026. Hai b\u00ean th\u1ecfa thu\u1eadn \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u v\u00e0o ng\u00e0y 03\/9\/2026 v\u00e0 ho\u00e0n t\u1ea5t \u0111\u1ed1i so\u00e1t \u0111\u00fang ng\u00e0y n\u00e0y. Theo quy \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n s\u1ebd l\u00e0 ng\u00e0y 03\/9\/2026, th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t v\u00ec m\u1ed1c n\u00e0y v\u1eabn n\u1eb1m trong gi\u1edbi h\u1ea1n cho ph\u00e9p l\u00e0 kh\u00f4ng qu\u00e1 ng\u00e0y 07\/9\/2026 (ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2:<\/b><span style=\"font-weight: 400;\"> C\u0169ng v\u1edbi C\u00f4ng ty A v\u00e0 C\u00f4ng ty B nh\u01b0 tr\u00ean nh\u01b0ng vi\u1ec7c \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u b\u1ecb k\u00e9o d\u00e0i do ph\u00e1t sinh tranh ch\u1ea5p v\u1ec1 s\u1ed1 li\u1ec7u, \u0111\u1ebfn ng\u00e0y 20\/9\/2026 hai b\u00ean m\u1edbi th\u1ed1ng nh\u1ea5t xong. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, C\u00f4ng ty A v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 07\/9\/2026 theo \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi \u0111\u1ed1i so\u00e1t xong m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9406\" aria-describedby=\"caption-attachment-9406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9406\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9406\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nh\u00f3m d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 quan tr\u1ecdng m\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n kinh doanh trong l\u0129nh v\u1ef1c qu\u1ea3ng c\u00e1o s\u1ed1, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00e1 nh\u00e2n ki\u1ebfm thu nh\u1eadp t\u1eeb n\u1ec1n t\u1ea3ng qu\u1ea3ng c\u00e1o xuy\u00ean bi\u00ean gi\u1edbi, c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1edbi ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o trong n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 kh\u00e1ch h\u00e0ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o trong n\u01b0\u1edbc, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc, v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf c\u00e1c ph\u1ea7n tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\"><\/span><b>Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u043c \u0432 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Luat-Quang-cao-2012-142541.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 13 Lu\u1eadt Qu\u1ea3ng c\u00e1o 2012<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ng\u01b0\u1eddi qu\u1ea3ng c\u00e1o cung c\u1ea5p th\u00f4ng tin trung th\u1ef1c, ch\u00ednh x\u00e1c v\u1ec1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c qu\u1ea3ng c\u00e1o v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u00fd ki\u1ebfn trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng quy ho\u1ea1ch qu\u1ea3ng c\u00e1o c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 qu\u1ea3ng c\u00e1o c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng th\u00f4ng tin v\u1ec1 quy ho\u1ea1ch qu\u1ea3ng c\u00e1o ngo\u00e0i tr\u1eddi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh s\u1ea3n ph\u1ea9m qu\u1ea3ng c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng quy\u1ec1n n\u00e0y \u0111i k\u00e8m v\u1edbi tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. C\u1ee5 th\u1ec3, ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi b\u00e1n d\u1ecbch v\u1ee5, ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Vi\u1ec7c n\u1eafm v\u1eefng c\u1ea3 quy\u1ec1n l\u1ee3i l\u1eabn ngh\u0129a v\u1ee5 s\u1ebd gi\u00fap doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u1eadn h\u00e0nh \u0111\u00fang ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\"><\/span><b>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u1ec3 tr\u00e1nh sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u00eau tr\u00ean, k\u1ebf to\u00e1n c\u00e1c c\u00f4ng ty truy\u1ec1n th\u00f4ng v\u00e0 qu\u1ea3ng c\u00e1o c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t m\u1ed1c th\u1eddi gian tr\u1ec5 nh\u1ea5t: D\u00f9 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u ch\u01b0a ho\u00e0n t\u1ea5t, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5, ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. \u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian b\u1eaft bu\u1ed9c, kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ec7n l\u00fd do \u0111\u1ed1i so\u00e1t ch\u01b0a xong \u0111\u1ec3 tr\u00ec ho\u00e3n vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng v\u1ec1 k\u1ef3 quy \u01b0\u1edbc trong h\u1ee3p \u0111\u1ed3ng: V\u00ec k\u1ef3 quy \u01b0\u1edbc do hai b\u00ean t\u1ef1 th\u1ecfa thu\u1eadn, doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng n\u1ed9i dung n\u00e0y ngay trong h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1eefng ch\u1eafc khi x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t \u0111\u00fang nh\u00f3m d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o: Kh\u00f4ng ph\u1ea3i m\u1ecdi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u theo \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh cho kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o kh\u00e1c kh\u00f4ng thu\u1ed9c danh s\u00e1ch n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc chung, l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh qu\u1ea3ng c\u00e1o s\u1ed1 cho n\u01b0\u1edbc ngo\u00e0i: N\u1ebfu doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kh\u00e1ch h\u00e0ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n n\u1ed9i b\u1ed9: Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, g\u1eafn tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3 cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn kinh doanh trong vi\u1ec7c theo d\u00f5i ti\u1ebfn \u0111\u1ed9 \u0111\u1ed1i so\u00e1t, \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t m\u1ed1c th\u1eddi gian l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. V\u1edbi nh\u1eefng agency c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, ph\u00e1t sinh \u0111\u1ed1i so\u00e1t c\u00f4ng n\u1ee3 v\u1edbi nhi\u1ec1u kh\u00e1ch h\u00e0ng c\u00f9ng l\u00fac, 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 chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ti\u1ebfn \u0111\u1ed9 \u0111\u1ed1i so\u00e1t v\u00e0 m\u1ed1c th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro sai s\u00f3t v\u1ec1 th\u1eddi h\u1ea1n.\u00a0<\/span><\/li>\n<\/ul>\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\u00f3m l\u1ea1i, t\u1eeb ng\u00e0y 01\/7\/2026, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i. Ri\u00eang \u0111\u1ed1i v\u1edbi th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c nh\u00f3m qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh v\u00e0 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5, ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u00e3 th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i h\u1ee3p \u0111\u1ed3ng, quy tr\u00ecnh \u0111\u1ed1i so\u00e1t c\u00f4ng n\u1ee3 v\u00e0 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u00f2n b\u0103n kho\u0103n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u00e0o t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/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 chi ti\u1ebft. V\u1edbi nh\u1eefng doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u1ee9c t\u1ea1p c\u1ea7n \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00e1ng c\u00e2n nh\u1eafc \u0111\u1ec3 gi\u00e1m s\u00e1t to\u00e0n di\u1ec7n quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <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_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\"><\/span><b>D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, khi cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng hay ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\"><\/span><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed c\u00f3 gi\u1ed1ng qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u00f9ng nh\u00f3m v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u00ean \u00e1p d\u1ee5ng chung m\u1ed9t nguy\u00ean t\u1eafc l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau ho\u1eb7c kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\"><\/span><b>N\u1ebfu ch\u01b0a \u0111\u1ed1i so\u00e1t xong d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi \u0111\u1ed1i so\u00e1t xong m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/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;\">Kh\u00f4ng. Theo quy \u0111\u1ecbnh th\u00ec ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau ho\u1eb7c kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc l\u00e0 gi\u1edbi h\u1ea1n b\u1eaft bu\u1ed9c. D\u00f9 vi\u1ec7c \u0111\u1ed1i so\u00e1t ch\u01b0a ho\u00e0n t\u1ea5t, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n theo m\u1ed1c n\u00e0y \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\"><\/span><b>D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o kh\u00f4ng thu\u1ed9c nh\u00f3m qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh hay b\u00e1o \u0111i\u1ec7n t\u1eed th\u00ec x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/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 lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o kh\u00f4ng n\u1eb1m trong danh s\u00e1ch \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, doanh nghi\u1ec7p \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc chung l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean c\u00f2n l\u00fang t\u00fang khi x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u00e1t sinh li\u00ean t\u1ee5c theo th\u00e1ng, theo chi\u1ebfn d\u1ecbch. Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9403","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\/9403","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=9403"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9403\/revisions"}],"predecessor-version":[{"id":9407,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9403\/revisions\/9407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9404"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9403"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}