{"id":9683,"date":"2026-09-03T15:20:54","date_gmt":"2026-09-03T08:20:54","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9683"},"modified":"2026-10-09T16:27:22","modified_gmt":"2026-10-09T09:27:22","slug":"nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/","title":{"rendered":"Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n: Khi n\u00e0o \u0111\u00fang?"},"content":{"rendered":"<p data-lfile-container=\"6524d7c5-3520-4678-9962-6fe2845a0aa2\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mp4pv8dk8zh.689&quot;}]\">Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? H\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ph\u1ea3i l\u1eadp \u0111\u00fang ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, k\u1ec3 c\u1ea3 khi ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026). Nghi\u1ec7m thu nhi\u1ec1u \u0111\u1ee3t th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng \u0111\u1ee3t. L\u1eadp sau ng\u00e0y nghi\u1ec7m thu l\u00e0 l\u1eadp sai th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Khi_nao_phai_xuat_hoa_don_xay_dung_lap_dat\" >Khi n\u00e0o ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t?<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Nghi_dinh_2542026ND-CP_quy_dinh_gi_ve_thoi_diem_lap_hoa_don_xay_dung_lap_dat\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t?<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Nguyen_tac_chung_tai_Dieu_4\" >Nguy\u00ean t\u1eafc chung t\u1ea1i \u0110i\u1ec1u 4<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Quy_dinh_rieng_cho_hoat_dong_xay_dung_lap_dat_tai_diem_c_khoan_4_Dieu_9\" >Quy \u0111\u1ecbnh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Vay_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don_co_duoc_chap_nhan_khong\" >V\u1eady nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn 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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Huong_dan_lap_hoa_don_theo_tung_lan_giao_hang_nghiem_thu_ban_giao_cong_trinh\" >H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n giao h\u00e0ng, nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Rui_ro_khi_doanh_nghiep_xay_dung_xu_ly_sai_tinh_huong_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don\" >R\u1ee7i ro khi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng x\u1eed l\u00fd sai t\u00ecnh hu\u1ed1ng nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Giai_phap_giup_doanh_nghiep_xay_dung_khong_con_xuat_hoa_don_tre_so_voi_ngay_nghiem_thu\" >Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng kh\u00f4ng c\u00f2n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi ng\u00e0y nghi\u1ec7m thu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Checklist_nhanh_truoc_khi_xuat_hoa_don_cong_trinh\" >Checklist nhanh tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh<\/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\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Cau_hoi_thuong_gap_ve_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don_co_bi_coi_la_sai_quy_dinh_khong\" >Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb coi l\u00e0 sai quy \u0111\u1ecbnh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Chua_thu_duoc_tien_tu_chu_dau_tu_co_duoc_phep_cham_xuat_hoa_don_khong\" >Ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p ch\u1eadm 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Cong_trinh_ban_giao_theo_nhieu_hang_muc_thi_xuat_hoa_don_the_nao\" >C\u00f4ng tr\u00ecnh b\u00e0n giao theo nhi\u1ec1u h\u1ea1ng m\u1ee5c th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Xuat_hoa_don_tre_vai_ngay_so_voi_ngay_nghiem_thu_co_bi_phat_khong\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi ng\u00e0y nghi\u1ec7m thu c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don\/#Doanh_nghiep_bat_dong_san_co_ap_dung_cung_moc_thoi_diem_voi_xay_dung_lap_dat_khong\" >Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed1c th\u1eddi \u0111i\u1ec3m v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-lfile-container=\"6524d7c5-3520-4678-9962-6fe2845a0aa2\" data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;bid&quot;:&quot;mp4pv8dk8zh.2131&quot;,&quot;kind&quot;:&quot;ordered&quot;,&quot;start&quot;:null,&quot;numbering&quot;:null},&quot;listItem&quot;,{&quot;bid&quot;:&quot;mp4pv8dk8zh.2132&quot;,&quot;checked&quot;:null}]\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_xuat_hoa_don_xay_dung_lap_dat\"><\/span>Khi n\u00e0o ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"6524d7c5-3520-4678-9962-6fe2845a0aa2\" data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;bid&quot;:&quot;mp4pv8dk8zh.689&quot;}]\"><strong>H\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ph\u1ea3i l\u1eadp \u0111\u00fang ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao<\/strong> c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, k\u1ec3 c\u1ea3 khi ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026). Nghi\u1ec7m thu nhi\u1ec1u \u0111\u1ee3t th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng \u0111\u1ee3t. L\u1eadp sau ng\u00e0y nghi\u1ec7m thu l\u00e0 l\u1eadp sai th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nghi\u1ec7m thu, b\u00e0n giao to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nghi\u1ec7m thu theo t\u1eebng h\u1ea1ng m\u1ee5c ho\u1eb7c \u0111\u1ee3t kh\u1ed1i l\u01b0\u1ee3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y k\u00fd bi\u00ean b\u1ea3n c\u1ee7a t\u1eebng \u0111\u1ee3t, m\u1ed7i \u0111\u1ee3t m\u1ed9t h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u01b0a thanh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1eabn l\u00e0 ng\u00e0y nghi\u1ec7m thu, kh\u00f4ng ch\u1edd ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u1eadn t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng<\/span><\/td>\n<td>Tham kh\u1ea3o: <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thoi-diem-xuat-hoa-don-tam-ung-tien-trong-dich-vu-lap-dat\/\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1m \u1ee9ng ti\u1ec1n trong d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t<\/a><\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 \u0111\u1ec3 b\u00e1n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y thu ti\u1ec1n ho\u1eb7c ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_quy_dinh_gi_ve_thoi_diem_lap_hoa_don_xay_dung_lap_dat\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9685\" aria-describedby=\"caption-attachment-9685\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9685\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254.jpg\" alt=\"Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9685\" class=\"wp-caption-text\">Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng, c\u1ea7n b\u00e1m s\u00e1t hai \u0111i\u1ec1u kho\u1ea3n g\u1ed1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_tai_Dieu_4\"><\/span><b>Nguy\u00ean t\u1eafc chung t\u1ea1i \u0110i\u1ec1u 4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/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, cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc: Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n ph\u00e1t sinh g\u1eafn li\u1ec1n v\u1edbi h\u00e0nh vi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u00f4ng g\u1eafn v\u1edbi vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_hoat_dong_xay_dung_lap_dat_tai_diem_c_khoan_4_Dieu_9\"><\/span><b>Quy \u0111\u1ecbnh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n then ch\u1ed1t tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp c\u00e2u h\u1ecfi nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u00fang lu\u1eadt kh\u00f4ng. \u0110i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba t\u1eeb kh\u00f3a trong c\u00e2u ch\u1eef n\u00e0y quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao<\/b><span style=\"font-weight: 400;\">: L\u00e0 m\u1ed1c duy nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo l\u1ef1a ch\u1ecdn c\u1ee7a k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh: <\/b><span style=\"font-weight: 400;\">Ngh\u0129a l\u00e0 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t h\u1ee3p \u0111\u1ed3ng, m\u1ed7i l\u1ea7n nghi\u1ec7m thu t\u1eebng ph\u1ea7n \u0111\u1ec1u l\u00e0 m\u1ed9t m\u1ed1c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed9c l\u1eadp, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh ho\u00e0n t\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n l\u00fd do tr\u00ec ho\u00e3n ph\u1ed5 bi\u1ebfn nh\u1ea5t: ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1eadm xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, h\u00e0nh vi nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n, d\u00f9 ch\u1ec9 tr\u1ec5 v\u00e0i ng\u00e0y, n\u1ebfu v\u01b0\u1ee3t qu\u00e1 \u0111\u00fang ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao th\u00ec \u0111\u00e3 c\u1ea5u th\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don_co_duoc_chap_nhan_khong\"><\/span><b>V\u1eady nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn: <\/span><b>Kh\u00f4ng<\/b><span style=\"font-weight: 400;\">, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sau ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c nghi\u1ec7m thu ng\u00e0y 15\/8\/2026 nh\u01b0ng \u0111\u1ebfn ng\u00e0y 20\/8\/2026 doanh nghi\u1ec7p m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c xem l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 tr\u00ean cho th\u1ea5y kho\u1ea3ng c\u00e1ch ch\u00eanh l\u1ec7ch, d\u00f9 ch\u1ec9 5 ng\u00e0y c\u0169ng \u0111\u1ee7 \u0111\u1ec3 h\u00f3a \u0111\u01a1n b\u1ecb x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m l\u1eadp, b\u1ea5t k\u1ec3 l\u00fd do \u0111\u01b0a ra l\u00e0 ch\u1edd ch\u1ee7 \u0111\u1ea7u t\u01b0 k\u00fd bi\u00ean b\u1ea3n, ch\u1edd \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng hay ch\u1edd d\u00f2ng ti\u1ec1n v\u1ec1. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u1ea7n lo\u1ea1i b\u1ecf h\u1eb3n th\u00f3i quen nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n theo c\u00e1ch hi\u1ec3u &#8220;trong v\u00f2ng v\u00e0i ng\u00e0y l\u00e0 \u0111\u01b0\u1ee3c&#8221;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_hoa_don_theo_tung_lan_giao_hang_nghiem_thu_ban_giao_cong_trinh\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n giao h\u00e0ng, nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9686\" aria-describedby=\"caption-attachment-9686\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9686\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh.jpg\" alt=\"Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghiem-thu-cong-trinh-roi-moi-xuat-hoa-don-co-duoc-khong-va-huong-dan-lap-hoa-don-theo-tung-lan-nghiem-thu-ban-giao-cong-trinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9686\" class=\"wp-caption-text\">Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-7189cthqldn1-ngay-1282026-vv-thoi-diem-lap-hoa-don-the-nao-138101246.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 7189\/CTH-QLDN1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch \u00e1p d\u1ee5ng \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho t\u1eebng lo\u1ea1i giao d\u1ecbch, gi\u00fap k\u1ebf to\u00e1n tr\u00e1nh nh\u1ea7m l\u1eabn khi x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n \u1edf c\u00e1c m\u00f4 h\u00ecnh kinh doanh kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo kho\u1ea3n 3 \u0110i\u1ec1u 9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 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, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a, theo kho\u1ea3n 1 \u0110i\u1ec1u 9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a, theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9. \u0110\u00e2y ch\u00ednh l\u00e0 quy \u0111\u1ecbnh chi ph\u1ed1i tr\u1ef1c ti\u1ebfp m\u1ecdi t\u00ecnh hu\u1ed1ng nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng nh\u01b0ng c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 ghi trong h\u1ee3p \u0111\u1ed3ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng, theo \u0111i\u1ec3m d1 kho\u1ea3n 4 \u0110i\u1ec1u 9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m chung c\u1ee7a 04 nh\u00f3m tr\u00ean<\/b><span style=\"font-weight: 400;\">: Ph\u00e1p lu\u1eadt lu\u00f4n g\u1eafn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi m\u1ed9t <\/span><b>s\u1ef1 ki\u1ec7n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> (b\u00e0n giao, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, nghi\u1ec7m thu, ho\u1eb7c thu ti\u1ec1n) ch\u1ee9 kh\u00f4ng cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn th\u1eddi \u0111i\u1ec3m thu\u1eadn ti\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_xay_dung_xu_ly_sai_tinh_huong_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don\"><\/span><b>R\u1ee7i ro khi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng x\u1eed l\u00fd sai t\u00ecnh hu\u1ed1ng nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sau ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao th\u1ef1c t\u1ebf, doanh nghi\u1ec7p \u0111\u1ed1i di\u1ec7n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u r\u1ee7i ro:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\"> do l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, m\u1ee9c ph\u1ea1t t\u0103ng theo s\u1ed1 l\u1ea7n vi ph\u1ea1m v\u00e0 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng sai k\u1ef3<\/b><span style=\"font-weight: 400;\">, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1eefa c\u00e1c k\u1ef3 v\u00e0 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p khi b\u1ecb truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> t\u1ea1i \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n, khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, \u0111\u1eb7c bi\u1ec7t b\u1ea5t l\u1ee3i khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng b\u00e0n giao theo t\u1eebng h\u1ea1ng m\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb \u0111\u1ed1i t\u00e1c, ki\u1ec3m to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh<\/b><span style=\"font-weight: 400;\"> khi \u0111\u1ed1i chi\u1ebfu bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1edbi ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh x\u00e2y d\u1ef1ng, nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, nhi\u1ec1u \u0111\u1ee3t nghi\u1ec7m thu, nhi\u1ec1u c\u00f4ng tr\u00ecnh ch\u1ea1y song song v\u00e0 r\u1ee7i ro n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf m\u1ed9t h\u00f3a \u0111\u01a1n m\u00e0 c\u00f3 th\u1ec3 l\u1eb7p l\u1ea1i th\u00e0nh h\u1ec7 th\u1ed1ng n\u1ebfu quy tr\u00ecnh n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_xay_dung_khong_con_xuat_hoa_don_tre_so_voi_ngay_nghiem_thu\"><\/span><b>Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng kh\u00f4ng c\u00f2n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi ng\u00e0y nghi\u1ec7m thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n t\u00ecnh tr\u1ea1ng nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n ngo\u00e0i m\u1ed1c quy \u0111\u1ecbnh, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh kh\u00e9p k\u00edn gi\u1eefa b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt (l\u1eadp bi\u00ean b\u1ea3n nghi\u1ec7m thu) v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n (xu\u1ea5t h\u00f3a \u0111\u01a1n), \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh ngay trong ng\u00e0y bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, kh\u00f4ng ch\u1edd d\u00f2ng ti\u1ec1n, kh\u00f4ng ch\u1edd \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n m\u1ecfng, kh\u00f3 theo s\u00e1t t\u1eebng \u0111\u1ee3t nghi\u1ec7m thu \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang ng\u00e0y, gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf l\u00e0 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 nh\u1eefng \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n theo d\u00f5i ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n k\u1ecbp th\u1eddi theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh hi\u1ec7n t\u1ea1i v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m r\u1ee7i ro trong vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn d\u1ecbch v\u1ee5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/tu-van-dich-vu-ke-toan\/\"> t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u00ean gia \u0111\u1ed1i chi\u1ebfu t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u00f4ng tr\u00ecnh, nhi\u1ec1u \u0111\u1ed1i t\u00e1c, ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-dich-vu-ke-toan-ngoai\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap t\u00e1ch b\u1ea1ch tr\u00e1ch nhi\u1ec7m gi\u1eefa b\u1ed9 ph\u1eadn thi c\u00f4ng v\u00e0 b\u1ed9 ph\u1eadn tu\u00e2n th\u1ee7 h\u00f3a \u0111\u01a1n, thu\u1ebf, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi ng\u00e0y nghi\u1ec7m thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhanh_truoc_khi_xuat_hoa_don_cong_trinh\"><\/span><b>Checklist nhanh tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 checklist nhanh gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng tr\u00e1nh nh\u1eefng r\u1ee7i ro khi xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao k\u00fd \u0111\u1ea7y \u0111\u1ee7 gi\u1eefa c\u00e1c b\u00ean ch\u01b0a?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho t\u1eebng h\u1ea1ng m\u1ee5c ch\u01b0a?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111ang tr\u00ec ho\u00e3n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00ec l\u00fd do ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n kh\u00f4ng. N\u1ebfu c\u00f3, c\u1ea7n xu\u1ea5t ngay theo \u0111\u00fang quy \u0111\u1ecbnh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u00e0y nghi\u1ec7m thu tr\u00ean h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt ch\u01b0a<\/span><span style=\"font-weight: 400;\">?<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Tham kh\u1ea3o: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ke-toan-doanh-nghiep-xay-dung\/\">K\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n, theo \u0111\u00fang \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ch\u1ec9 h\u1ee3p l\u1ec7 khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp <\/span><b>ngay trong ng\u00e0y<\/b><span style=\"font-weight: 400;\"> nghi\u1ec7m thu, b\u00e0n giao, kh\u00f4ng s\u1edbm h\u01a1n, kh\u00f4ng tr\u1ec5 h\u01a1n, v\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. B\u1ea5t k\u1ef3 \u0111\u1ed9 tr\u1ec5 n\u00e0o so v\u1edbi m\u1ed1c n\u00e0y, d\u00f9 ch\u1ec9 v\u00e0i ng\u00e0y nh\u01b0 v\u00ed d\u1ee5 minh h\u1ecda trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, \u0111\u1ec1u khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 l\u1eadp sai th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng \u0111\u1ee3t nghi\u1ec7m thu kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n v\u00e0 uy t\u00edn tr\u01b0\u1edbc \u0111\u1ed1i t\u00e1c, c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><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> <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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/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_ve_nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiem_thu_cong_trinh_roi_moi_xuat_hoa_don_co_bi_coi_la_sai_quy_dinh_khong\"><\/span><b>Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb coi l\u00e0 sai quy \u0111\u1ecbnh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sau ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao th\u1ef1c t\u1ebf. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chua_thu_duoc_tien_tu_chu_dau_tu_co_duoc_phep_cham_xuat_hoa_don_khong\"><\/span><b>Ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p ch\u1eadm 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;\">Kh\u00f4ng. Quy \u0111\u1ecbnh n\u00eau r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, n\u00ean vi\u1ec7c ch\u01b0a thu ti\u1ec1n kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p \u0111\u1ec3 tr\u00ec ho\u00e3n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_trinh_ban_giao_theo_nhieu_hang_muc_thi_xuat_hoa_don_the_nao\"><\/span><b>C\u00f4ng tr\u00ecnh b\u00e0n giao theo nhi\u1ec1u h\u1ea1ng m\u1ee5c th\u00ec 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;\">M\u1ed7i l\u1ea7n b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n ho\u00e0n th\u00e0nh \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng, theo kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_tre_vai_ngay_so_voi_ngay_nghiem_thu_co_bi_phat_khong\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi ng\u00e0y nghi\u1ec7m thu c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n do l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u00fang k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bat_dong_san_co_ap_dung_cung_moc_thoi_diem_voi_xay_dung_lap_dat_khong\"><\/span><b>Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed1c th\u1eddi \u0111i\u1ec3m v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n. V\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e0 ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu nh\u01b0ng c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng, theo \u0111i\u1ec3m d1 kho\u1ea3n 4 \u0110i\u1ec1u 9.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh r\u1ed3i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? H\u00f3a \u0111\u01a1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ph\u1ea3i l\u1eadp \u0111\u00fang ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, k\u1ec3 c\u1ea3 khi ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026). [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9683","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\/9683","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=9683"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9683\/revisions"}],"predecessor-version":[{"id":10330,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9683\/revisions\/10330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9684"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9683"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}