{"id":9927,"date":"2026-09-17T08:45:30","date_gmt":"2026-09-17T01:45:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9927"},"modified":"2026-09-17T08:45:30","modified_gmt":"2026-09-17T01:45:30","slug":"cong-van-6810-ct-qlnt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/","title":{"rendered":"C\u00f4ng v\u0103n 6810\/CT-QLNT h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf, ban h\u00e0nh ng\u00e0y 14\/9\/2026, nh\u1eb1m th\u1ed1ng nh\u1ea5t c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau khi <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 254\/2026\/ND-CP<\/a><\/span><\/strong> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. V\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh nghi\u1ec7p v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7, ch\u1ec9 m\u1ed9t c\u00e1ch hi\u1ec3u sai v\u1ec1 t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 l\u1eadp sai quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ngay t\u1eeb C\u00f4ng v\u0103n 6810\/CT-QLNT.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0418\u043d\u0434\u0435\u043a\u0441<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Cong_van_6810CT-QLNT_ra_doi_tu_vuong_mac_thuc_te_nao\" >C\u00f4ng v\u0103n 6810\/CT-QLNT ra \u0111\u1eddi t\u1eeb v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf n\u00e0o?<\/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\/cong-van-6810-ct-qlnt\/#Thong_tin_hanh_chinh_co_ban_cua_Cong_van_6810CT-QLNT\" >Th\u00f4ng tin h\u00e0nh ch\u00ednh c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Can_cu_phap_ly_ma_Cong_van_6810CT-QLNT_vien_dan\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 6810\/CT-QLNT vi\u1ec7n d\u1eabn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Diem_c1_khoan_8_Dieu_10_Nghi_dinh_2542026ND-CP\" >\u0110i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Khoan_1_va_khoan_5_Dieu_26_Luat_Quan_ly_thue_so_1082025QH15\" >Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Noi_dung_huong_dan_cot_loi_cua_Cong_van_6810CT-QLNT\" >N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/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\/cong-van-6810-ct-qlnt\/#Truong_hop_khai_thue_khoan_thu_khac_bang_ngoai_te_theo_Nghi_dinh_2522026ND-CP\" >Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Truong_hop_nghiep_vu_kinh_te_phat_sinh_bang_ngoai_te_Ty_gia_the_hien_tren_hoa_don\" >Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7: T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Phan_biet_hai_loai_ty_gia_theo_Cong_van_6810CT-QLNT\" >Ph\u00e2n bi\u1ec7t hai lo\u1ea1i t\u1ef7 gi\u00e1 theo C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Rui_ro_neu_doanh_nghiep_ghi_sai_ty_gia_tren_hoa_don_dien_tu\" >R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p ghi sai t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Checklist_tuan_thu_Cong_van_6810CT-QLNT_truoc_khi_xuat_hoa_don_ngoai_te\" >Checklist tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 6810\/CT-QLNT tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7<\/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\/cong-van-6810-ct-qlnt\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Cau_hoi_thuong_gap_ve_Cong_van_6810CT-QLNT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT<\/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\/cong-van-6810-ct-qlnt\/#Theo_Cong_van_6810CT-QLNT_ty_gia_ghi_tren_hoa_don_la_loai_ty_gia_nao\" >Theo C\u00f4ng v\u0103n 6810\/CT-QLNT, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 lo\u1ea1i t\u1ef7 gi\u00e1 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\/cong-van-6810-ct-qlnt\/#Ty_gia_ghi_tren_hoa_don_co_giong_ty_gia_dung_de_khai_nop_thue_khong\" >T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ed1ng t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf 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\/cong-van-6810-ct-qlnt\/#Khi_nao_doanh_nghiep_phai_ghi_ty_gia_ngoai_te_tren_hoa_don\" >Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i ghi t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-6810-ct-qlnt\/#Neu_doanh_nghiep_da_ghi_ty_gia_tren_hoa_don_khong_dung_theo_huong_dan_tai_Cong_van_6810CT-QLNT_thi_phai_lam_gi\" >N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 ghi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6810\/CT-QLNT th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_6810CT-QLNT_ra_doi_tu_vuong_mac_thuc_te_nao\"><\/span><b>C\u00f4ng v\u0103n 6810\/CT-QLNT ra \u0111\u1eddi t\u1eeb v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh trong b\u1ed1i c\u1ea3nh nhi\u1ec1u t\u1ed5 ch\u1ee9c, hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sau khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u01b0\u1edbng m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t n\u1eb1m \u1edf ch\u1ed7: doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 kh\u00f4ng r\u00f5 n\u00ean ghi t\u1ef7 gi\u00e1 n\u00e0o l\u00ean h\u00f3a \u0111\u01a1n, t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf hay t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do C\u1ee5c Thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang \u0111\u1ec3 th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng trong to\u00e0n h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_hanh_chinh_co_ban_cua_Cong_van_6810CT-QLNT\"><\/span><b>Th\u00f4ng tin h\u00e0nh ch\u00ednh c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o n\u1ed9i dung chuy\u00ean m\u00f4n, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin h\u00e0nh ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u1ec3 tr\u00edch d\u1eabn \u0111\u00fang khi l\u00e0m h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/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>\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0427\u0438\u0441\u043b\u043e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6810\/CT-QLNT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0410\u0431\u0441\u0442\u0440\u0430\u043a\u0442\u043d\u044b\u0439<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0440\u0433\u0430\u043d, \u0432\u044b\u0434\u0430\u0432\u0448\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u0430\u0442\u0430 \u0432\u044b\u043f\u0443\u0441\u043a\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u043e\u0434\u043f\u0438\u0441\u0430\u0432\u0448\u0438\u0439<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1eb7ng Ng\u1ecdc Minh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u01a1i nh\u1eadn ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i; Hi\u1ec7p h\u1ed9i ch\u1ebf bi\u1ebfn v\u00e0 xu\u1ea5t kh\u1ea9u th\u1ee7y s\u1ea3n; Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam; Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n vi\u1ec7n d\u1eabn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15; Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0\u1ee3c g\u1eedi \u0111\u00edch danh t\u1edbi c\u00e1c hi\u1ec7p h\u1ed9i \u0111\u1ea1i di\u1ec7n cho kh\u1ed1i doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u1ee7y s\u1ea3n, h\u1ed3 ti\u00eau &#8211; gia v\u1ecb v\u00e0 doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c cho th\u1ea5y r\u00f5 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp nh\u1ea5t: \u0111\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng ng\u00e0nh c\u00f3 t\u1ef7 tr\u1ecdng giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 r\u1ea5t cao trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_Cong_van_6810CT-QLNT_vien_dan\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 6810\/CT-QLNT vi\u1ec7n d\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9930\" aria-describedby=\"caption-attachment-9930\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9930\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 6810\/CT-QLNT vi\u1ec7n d\u1eabn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-6810_CT-QLNT-vien-dan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9930\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 6810\/CT-QLNT vi\u1ec7n d\u1eabn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean hai nh\u00f3m c\u0103n c\u1ee9: quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh t\u1ea1i <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u2116 108\/2025\/QH15<\/a><\/span><\/strong>. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc \u0111\u00fang th\u1ee9 t\u1ef1 n\u00e0y \u0111\u1ec3 hi\u1ec3u v\u00ec sao C\u1ee5c Thu\u1ebf \u0111\u01b0a ra k\u1ebft lu\u1eadn nh\u01b0 \u1edf ph\u1ea7n sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_c1_khoan_8_Dieu_10_Nghi_dinh_2542026ND-CP\"><\/span><b>\u0110i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u0111i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec3m m\u1ea5u ch\u1ed1t trong quy \u0111\u1ecbnh n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng l\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i \u2013 kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch ghi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec1u \u0111\u01b0\u01a1ng nhi\u00ean thu\u1ed9c di\u1ec7n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, to\u00e0n b\u1ed9 c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n (\u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng thanh to\u00e1n) \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u00e8m t\u00ean \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n \u0111\u1ed3ng th\u1eddi t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam ngay tr\u00ean h\u00f3a \u0111\u01a1n, theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_va_khoan_5_Dieu_26_Luat_Quan_ly_thue_so_1082025QH15\"><\/span><b>Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/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, C\u00f4ng v\u0103n 6810\/CT-QLNT c\u00f2n vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp kho\u1ea3n 1 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. Kho\u1ea3n 1 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 26 b\u1ed5 sung nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua 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 v\u00e0 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 v\u00e0 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, tr\u1eeb 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 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0412\u0430\u0436\u043d\u043e\u0435 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: <\/b><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 <\/span><b>c\u1ea3 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u1eabn ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">, v\u00e0 ch\u00ednh s\u1ef1 giao thoa gi\u1eefa hai h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 t\u1ef7 gi\u00e1 \u1edf ph\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_huong_dan_cot_loi_cua_Cong_van_6810CT-QLNT\"><\/span><b>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9929\" aria-describedby=\"caption-attachment-9929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9929\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT.jpg\" alt=\"N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6810_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9929\" class=\"wp-caption-text\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00eau tr\u00ean, C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0a ra \u00fd ki\u1ebfn h\u01b0\u1edbng d\u1eabn theo hai tr\u01b0\u1eddng h\u1ee3p t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng. \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1edb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khai_thue_khoan_thu_khac_bang_ngoai_te_theo_Nghi_dinh_2522026ND-CP\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT n\u00eau r\u00f5: \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP th\u00ec \u0111\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea7n khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf v\u1eabn gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc ri\u00eang theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">\u0423\u043a\u0430\u0437 252\/2026\/ND-CP<\/a><\/span><\/strong>, kh\u00f4ng b\u1ecb thay \u0111\u1ed5i b\u1edfi h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m t\u00e1ch b\u1ea1ch quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn gi\u1eefa &#8220;t\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n&#8221; v\u00e0 &#8220;t\u1ef7 gi\u00e1 khai, n\u1ed9p thu\u1ebf&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nghiep_vu_kinh_te_phat_sinh_bang_ngoai_te_Ty_gia_the_hien_tren_hoa_don\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7: T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT. V\u1edbi tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i, ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, C\u1ee5c Thu\u1ebf k\u1ebft lu\u1eadn:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n cho nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, ch\u1ee9 kh\u00f4ng \u00e1p t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ecbnh ri\u00eang cho m\u1ee5c \u0111\u00edch k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_hai_loai_ty_gia_theo_Cong_van_6810CT-QLNT\"><\/span><b>Ph\u00e2n bi\u1ec7t hai lo\u1ea1i t\u1ef7 gi\u00e1 theo C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi tri\u1ec3n khai th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n n\u00ean h\u00ecnh dung C\u00f4ng v\u0103n 6810\/CT-QLNT t\u00e1ch b\u1ea1ch hai ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng ph\u00e2n bi\u1ec7t gi\u1eefa t\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u1ef7 gi\u00e1 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 k\u00ea khai, n\u1ed9p thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.1 kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15; Ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 k\u00ea khai thu\u1ebf quy \u0111\u1ed5i theo quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041e\u0431\u043b\u0430\u0441\u0442\u044c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t th\u01b0\u1eddng g\u1eb7p: l\u1ea5y t\u1ef7 gi\u00e1 khai thu\u1ebf \u0111\u1ec3 ghi l\u00ean h\u00f3a \u0111\u01a1n, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, d\u00f9ng t\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf. V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ecfng, vi\u1ec7c t\u1ef1 c\u1eadp nh\u1eadt v\u00e0 ph\u00e2n bi\u1ec7t hai lo\u1ea1i t\u1ef7 gi\u00e1 theo \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n 6810\/CT-QLNT kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p FDI l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan-ngoai\/\"> \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ed3ng th\u1eddi c\u1ea3 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_doanh_nghiep_ghi_sai_ty_gia_tren_hoa_don_dien_tu\"><\/span><b>R\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p ghi sai t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0\u1ee3c ban h\u00e0nh, vi\u1ec7c ghi sai t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1eb3ng h\u1ea1n nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo k\u1ebf to\u00e1n s\u1ebd kh\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 c\u00e1ch hi\u1ec3u h\u1ee3p l\u00fd, b\u1edfi C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t v\u00e0 c\u00f4ng khai. M\u1ed9t s\u1ed1 h\u1ec7 qu\u1ea3 doanh nghi\u1ec7p c\u1ea7n l\u01b0\u1eddng tr\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ghi t\u1ef7 gi\u00e1 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo \u0111\u00fang y\u00eau c\u1ea7u t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, d\u1eabn t\u1edbi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u quy \u0111\u1ed5i sai t\u1ef7 gi\u00e1 l\u00e0m l\u1ec7ch s\u1ed1 thu\u1ebf GTGT, s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, g\u00e2y kh\u00f3 kh\u0103n khi \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 l\u1edbn, sai l\u1ec7ch t\u1ef7 gi\u00e1 d\u00f9 nh\u1ecf tr\u00ean t\u1eebng h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 th\u1ec3 c\u1ed9ng d\u1ed3n th\u00e0nh ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do c\u00e1c doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, giao d\u1ecbch ngo\u1ea1i t\u1ec7 th\u01b0\u1eddng xuy\u00ean n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n, ho\u1eb7c t\u00ecm \u0111\u1ebfn \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1eadp nh\u1eadt \u0111\u00fang, \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi theo tinh th\u1ea7n C\u00f4ng v\u0103n 6810\/CT-QLNT.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_Cong_van_6810CT-QLNT_truoc_khi_xuat_hoa_don_ngoai_te\"><\/span><b>Checklist tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 6810\/CT-QLNT tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n cho nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu nhanh c\u00e1c m\u1ee5c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 c\u00f3 thu\u1ed9c di\u1ec7n ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi \u0111\u1ea7y \u0111\u1ee7 \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u00e8m t\u00ean \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n \u0111\u1ed3ng th\u1eddi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, kh\u00f4ng nh\u1ea7m l\u1eabn v\u1edbi t\u1ef7 gi\u00e1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kho\u1ea3n thu khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i ri\u00eang cho ph\u1ea7n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n c\u0103n c\u1ee9 (C\u00f4ng v\u0103n 6810\/CT-QLNT, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i c\u1eadp nh\u1eadt v\u0103n b\u1ea3n, 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;\"> s\u1ebd gi\u00fap to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9 theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, tr\u00e1nh r\u1ee7i ro sai s\u00f3t t\u00edch l\u0169y qua nhi\u1ec1u k\u1ef3. Ngo\u00e0i ra, \u0111\u1ec3 n\u1eafm tr\u1ecdn quy tr\u00ecnh t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ebfn vi\u1ec7c th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thoi-diem-lap-hoa-don-nghi-dinh-254\/\"> \u0421\u0440\u043e\u043a \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u0430 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e 254.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn \u0111\u1ea7y \u0111\u1ee7, xuy\u00ean su\u1ed1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u00e3 gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m v\u01b0\u1edbng m\u1eafc v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng m\u1ed9t nguy\u00ean t\u1eafc r\u00f5 r\u00e0ng: t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e1ch b\u1ea1ch ho\u00e0n to\u00e0n v\u1edbi t\u1ef7 gi\u00e1 khai, n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111i\u1ec1u ch\u1ec9nh ngay quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n cho c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n trong vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6810\/CT-QLNT v\u00e0o th\u1ef1c t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh r\u00e0 so\u00e1t quy tr\u00ecnh c\u00f9ng qu\u00fd doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_6810CT-QLNT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_Cong_van_6810CT-QLNT_ty_gia_ghi_tren_hoa_don_la_loai_ty_gia_nao\"><\/span><b>Theo C\u00f4ng v\u0103n 6810\/CT-QLNT, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 \u0111i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_tren_hoa_don_co_giong_ty_gia_dung_de_khai_nop_thue_khong\"><\/span><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ed1ng t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf 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 gi\u1ed1ng nhau. Theo C\u00f4ng v\u0103n 6810\/CT-QLNT, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0111\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i th\u1ef1c hi\u1ec7n ri\u00eang theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u00e1ch bi\u1ec7t v\u1edbi t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_ghi_ty_gia_ngoai_te_tren_hoa_don\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i ghi t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 k\u00e8m t\u00ean \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_da_ghi_ty_gia_tren_hoa_don_khong_dung_theo_huong_dan_tai_Cong_van_6810CT-QLNT_thi_phai_lam_gi\"><\/span><b>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 ghi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6810\/CT-QLNT th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, \u0111\u1ed1i chi\u1ebfu v\u1edbi nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi tham v\u1ea5n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p cho t\u1eebng h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6810\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf, ban h\u00e0nh ng\u00e0y 14\/9\/2026, nh\u1eb1m th\u1ed1ng nh\u1ea5t c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. V\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9927","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\/9927","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=9927"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9927\/revisions"}],"predecessor-version":[{"id":9931,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9927\/revisions\/9931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9928"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9927"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}