{"id":10197,"date":"2026-10-05T10:47:03","date_gmt":"2026-10-05T03:47:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10197"},"modified":"2026-10-05T10:47:03","modified_gmt":"2026-10-05T03:47:03","slug":"xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u01b0ng l\u1ea1i d\u1ec5 b\u1ecb l\u00e0m sai: l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf thay v\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ch\u1edd chi ti\u1ec1n xong m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n, ho\u1eb7c b\u1ecf s\u00f3t b\u1ea3ng k\u00ea khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u901a\u51fd 91\/2026\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 quy \u0111\u1ecbnh ri\u00eang cho nh\u00f3m nghi\u1ec7p v\u1ee5 n\u00e0y t\u1ea1i \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u 10. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 nh\u1eefng l\u1ed7i c\u1ea7n tr\u00e1nh \u0111\u1ec3 k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Vi_sao_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_can_lam_dung_ngay_tu_dau\" >V\u00ec sao x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m c\u1ea7n l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Dac_thu_nghiep_vu_hoan_phi_giam_phi_trong_kinh_doanh_bao_hiem\" >\u0110\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5 ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed trong kinh doanh b\u1ea3o hi\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Rui_ro_khi_xu_ly_sai\" >R\u1ee7i ro khi x\u1eed l\u00fd sai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_theo_Thong_tu_912026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Pham_vi_ap_dung_04_nhom_nghiep_vu\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng: 04 nh\u00f3m nghi\u1ec7p v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Nguyen_tac_1_Lap_hoa_don_dieu_chinh_khong_phan_biet_da_chi_tien_hay_chua\" >Nguy\u00ean t\u1eafc 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Nguyen_tac_2_Noi_dung_bat_buoc_ghi_tren_hoa_don_dieu_chinh\" >Nguy\u00ean t\u1eafc 2: N\u1ed9i dung b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Nguyen_tac_3_Van_ban_thoa_thuan_chi_bat_buoc_khi_hai_ben_da_thoa_thuan_lap\" >Nguy\u00ean t\u1eafc 3: V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 b\u1eaft bu\u1ed9c khi hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn l\u1eadp<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_trong_truong_hop_phi_chua_thu_duoc_tien\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Quy_trinh_5_buoc_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Vi_du_minh_hoa_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\" >V\u00ed d\u1ee5 minh h\u1ecda x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Hoa_don_da_gui_theo_Bang_tong_hop_du_lieu_Khong_can_thong_bao_Mau_04SS-HDDT\" >H\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u: Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#5_sai_lam_thuong_gap_khi_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\" >5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Cau_hoi_thuong_gap_ve_cach_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Hoan_phi_bao_hiem_thi_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\" >Ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay h\u00f3a \u0111\u01a1n thay th\u1ebf?<\/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\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Chua_chi_tra_tien_hoan_phi_cho_khach_thi_da_phai_lap_hoa_don_dieu_chinh_chua\" >Ch\u01b0a chi tr\u1ea3 ti\u1ec1n ho\u00e0n ph\u00ed cho kh\u00e1ch th\u00ec \u0111\u00e3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Co_bat_buoc_lap_van_ban_thoa_thuan_khi_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_khong\" >C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Phi_bao_hiem_da_lap_hoa_don_nhung_chua_thu_duoc_tien_thi_xu_ly_the_nao\" >Ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n th\u00ec x\u1eed l\u00fd 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-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Hoa_don_lap_sai_da_gui_theo_Bang_tong_hop_du_lieu_co_phai_gui_Mau_04SS-HDDT_khong\" >H\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u00e3 g\u1eedi theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u c\u00f3 ph\u1ea3i g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem\/#Giam_hoa_hong_moi_gioi_bao_hiem_co_ap_dung_cach_xu_ly_tuong_tu_khong\" >Gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 \u00e1p d\u1ee5ng c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_can_lam_dung_ngay_tu_dau\"><\/span><b>V\u00ec sao x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m c\u1ea7n l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m l\u00e0 vi\u1ec7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m (ng\u01b0\u1eddi b\u00e1n) c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n thu ph\u00ed \u0111\u00e3 l\u1eadp \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed ho\u00e0n, gi\u1ea3m v\u00e0 l\u00fd do, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 chi tr\u1ea3 ti\u1ec1n cho kh\u00e1ch hay ch\u01b0a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi l\u1ed7i vi\u1ebft sai t\u00ean, sai m\u00e3 s\u1ed1 thu\u1ebf, ho\u00e0n ph\u00ed hay gi\u1ea3m ph\u00ed <\/span><b>kh\u00f4ng ph\u1ea3i sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">. H\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ph\u00ed; ch\u1ec9 l\u00e0 sau \u0111\u00f3 ph\u00e1t sinh s\u1ef1 ki\u1ec7n l\u00e0m gi\u1ea3m doanh thu nh\u01b0 kh\u00e1ch h\u1ee7y h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc h\u1ea1n, thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n b\u1ea3o hi\u1ec3m ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c c\u00e1c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/\"> \u6839\u636e\u7b2c91\/2026\u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho nh\u00f3m nghi\u1ec7p v\u1ee5 n\u00e0y, m\u00e0 ph\u1ea3i b\u00e1m theo quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u 10.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dac_thu_nghiep_vu_hoan_phi_giam_phi_trong_kinh_doanh_bao_hiem\"><\/span><b>\u0110\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5 ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed trong kinh doanh b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u01b0\u1eddng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng r\u1ea5t l\u1edbn, ph\u00ed thu theo k\u1ef3, nhi\u1ec1u kho\u1ea3n ph\u00ed \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Khi h\u1ee3p \u0111\u1ed3ng b\u1ecb h\u1ee7y ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh, m\u1ed9t h\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9. N\u1ebfu kh\u00f4ng c\u00f3 quy tr\u00ecnh chu\u1ea9n, doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra (n\u1ebfu c\u00f3) v\u00e0 d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng s\u1ebd l\u1ec7ch nhau qua nhi\u1ec1u k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xu_ly_sai\"><\/span><b>R\u1ee7i ro khi x\u1eed l\u00fd sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ea7u ra b\u1ecb k\u00ea khai sai, d\u1eabn \u0111\u1ebfn truy thu ho\u1eb7c m\u1ea5t quy\u1ec1n gi\u1ea3m tr\u1eeb. Th\u1ee9 hai, kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m l\u00e0 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u00ecnh. Th\u1ee9 ba, l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, kh\u00f4ng \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n n\u00ean tham kh\u1ea3o th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/muc-phat-xuat-hoa-don-sai-thoi-diem\/\"> m\u1ee9c ph\u1ea1t xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_theo_Thong_tu_912026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10200\" aria-describedby=\"caption-attachment-10200\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10200\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-theo-Thong-tu-91_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10200\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c n\u1eb1m t\u1ea1i \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, thu\u1ed9c nh\u00f3m quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m: C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra b\u1ed1n n\u1ed9i dung c\u1ed1t l\u00f5i d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_04_nhom_nghiep_vu\"><\/span><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng: 04 nh\u00f3m nghi\u1ec7p v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.3 kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed m\u00e0 bao g\u1ed3m b\u1ed1n nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c <\/span><b>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi gi\u1ea3m thu ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 trong ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n chi t\u00f9y \u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_1_Lap_hoa_don_dieu_chinh_khong_phan_biet_da_chi_tien_hay_chua\"><\/span><b>Nguy\u00ean t\u1eafc 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n d\u00f9ng \u0111\u00fang thu\u1eadt ng\u1eef <\/span><b>&#8220;h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh&#8221;<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n thay th\u1ebf, c\u0169ng kh\u00f4ng ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed1c. Ng\u01b0\u1eddi b\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 c\u1ee5m <\/span><b>&#8220;kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n&#8221;<\/b><span style=\"font-weight: 400;\">. Ngh\u0129a l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh g\u1eafn v\u1edbi vi\u1ec7c ph\u00e1t sinh nghi\u1ec7p v\u1ee5 ho\u00e0n, gi\u1ea3m ph\u00ed, kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn khi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u1ef1c chi ti\u1ec1n tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_2_Noi_dung_bat_buoc_ghi_tren_hoa_don_dieu_chinh\"><\/span><b>Nguy\u00ean t\u1eafc 2: N\u1ed9i dung b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi r\u00f5 hai th\u00f4ng tin: <\/span><b>s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>l\u00fd do ho\u00e0n, gi\u1ea3m<\/b><span style=\"font-weight: 400;\">. L\u00fd do n\u00ean c\u1ee5 th\u1ec3, g\u1eafn v\u1edbi h\u1ee3p \u0111\u1ed3ng, v\u00ed d\u1ee5 &#8220;Ho\u00e0n ph\u00ed do kh\u00e1ch h\u00e0ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ed1\u2026 tr\u01b0\u1edbc h\u1ea1n&#8221;, thay v\u00ec ghi chung chung &#8220;\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_3_Van_ban_thoa_thuan_chi_bat_buoc_khi_hai_ben_da_thoa_thuan_lap\"><\/span><b>Nguy\u00ean t\u1eafc 3: V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 b\u1eaft bu\u1ed9c khi hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn l\u1eadp<\/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\u1ec3m nhi\u1ec1u b\u00e0i vi\u1ebft di\u1ec5n gi\u1ea3i ch\u01b0a ch\u00ednh x\u00e1c. Theo c\u00e2u ch\u1eef c\u1ee7a \u0111i\u1ec3m c.3, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 \u0111\u1eb7t ra <\/span><b>&#8220;tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh&#8221;<\/b><span style=\"font-weight: 400;\">. Khi \u0111\u00f3, bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, quy \u0111\u1ecbnh kh\u00f4ng y\u00eau c\u1ea7u m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. Tuy nhi\u00ean, theo \u0111o\u1ea1n cu\u1ed1i \u0111i\u1ec3m c, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua v\u1eabn ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n n\u00ean l\u01b0u \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ee3p \u0111\u1ed3ng, th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn ho\u00e0n ph\u00ed, ph\u1ee5 l\u1ee5c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh c\u00f3 th\u1eadt c\u1ee7a nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_trong_truong_hop_phi_chua_thu_duoc_tien\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10199\" aria-describedby=\"caption-attachment-10199\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10199\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien.jpg\" alt=\"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xu-ly-hoa-don-dien-tu-khi-hoan-phi-va-giam-phi-bao-hiem-trong-truong-hop-phi-chua-thu-duoc-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10199\" class=\"wp-caption-text\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh mang t\u00ednh \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh b\u1ea3o hi\u1ec3m. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thu ph\u00ed theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a n\u1ed9p ti\u1ec1n. Thay v\u00ec \u0111i\u1ec1u ch\u1ec9nh t\u1eebng h\u00f3a \u0111\u01a1n m\u1ed9t, Th\u00f4ng t\u01b0 91\/2026 cho ph\u00e9p l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p<\/b><span style=\"font-weight: 400;\">, v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/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>Y\u1ebfu t\u1ed1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Y\u00eau c\u1ea7u theo \u0111i\u1ec3m c.3<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1i c\u1ee7a h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1ch l\u00e0m n\u00e0y, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c tr\u1edf n\u00ean g\u1ecdn h\u01a1n nhi\u1ec1u nh\u01b0ng \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u theo d\u00f5i c\u00f4ng n\u1ee3 ph\u00ed ph\u1ea3i ch\u00ednh x\u00e1c. B\u1ea3ng k\u00ea c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u1ee7 ba th\u00f4ng tin: <\/span><b>s\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed1c, s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">. Thi\u1ebfu b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o, b\u1ea3ng k\u00ea s\u1ebd kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a v\u0103n b\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c nh\u1eadn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh: Ki\u1ec3m tra c\u0103n c\u1ee9 ho\u00e0n, gi\u1ea3m ph\u00ed (\u0111\u01a1n h\u1ee7y h\u1ee3p \u0111\u1ed3ng, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ph\u00ed, \u0111i\u1ec1u ch\u1ec9nh hoa h\u1ed3ng m\u00f4i gi\u1edbi) v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m c\u0169ng nh\u01b0 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh: Truy xu\u1ea5t h\u00f3a \u0111\u01a1n thu ph\u00ed \u0111\u00e3 l\u1eadp, t\u00ednh s\u1ed1 ph\u00ed ho\u00e0n, gi\u1ea3m v\u00e0 ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng (n\u1ebfu kho\u1ea3n ph\u00ed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u1eadp th\u1ecfa thu\u1eadn (n\u1ebfu c\u00f3): N\u1ebfu hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn l\u1eadp v\u0103n b\u1ea3n tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ho\u00e0n t\u1ea5t bi\u00ean b\u1ea3n tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ghi r\u00f5 s\u1ed1 ti\u1ec1n ho\u00e0n, gi\u1ea3m v\u00e0 l\u00fd do; giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m. V\u1edbi c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p k\u00e8m b\u1ea3ng k\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; L\u01b0u tr\u1eef v\u00e0 k\u00ea khai: L\u01b0u h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn (n\u1ebfu c\u00f3) c\u00f9ng h\u00f3a \u0111\u01a1n thu ph\u00ed g\u1ed1c v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan; ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: Ho\u00e0n ph\u00ed do h\u1ee7y h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc h\u1ea1n<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/8\/2026, C\u00f4ng ty B\u1ea3o hi\u1ec3m X l\u1eadp h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n cho C\u00f4ng ty B, ph\u00ed ch\u01b0a thu\u1ebf 20.000.000 \u0111\u1ed3ng, thu\u1ebf GTGT 2.000.000 \u0111\u1ed3ng (gi\u1ea3 \u0111\u1ecbnh thu\u1ebf su\u1ea5t 10%). Ng\u00e0y 15\/9\/2026, C\u00f4ng ty B \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, B\u1ea3o hi\u1ec3m X ch\u1ea5p thu\u1eadn ho\u00e0n 8.000.000 \u0111\u1ed3ng ph\u00ed ch\u01b0a thu\u1ebf.<\/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 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m trong t\u00ecnh hu\u1ed1ng 1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u5904\u7406<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u7c7b\u578b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n ng\u00e0y 10\/8\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u91d1\u989d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m 8.000.000 \u0111\u1ed3ng ph\u00ed, gi\u1ea3m 800.000 \u0111\u1ed3ng thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u00fd do<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n ph\u00ed do c\u00f4ng ty B ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u521b\u4e16\u4e4b\u65f6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 ho\u00e0n ph\u00ed, <\/span><b>kh\u00f4ng ch\u1edd <\/b><span style=\"font-weight: 400;\">\u0111\u1ebfn ng\u00e0y chi ti\u1ec1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu B\u1ea3o hi\u1ec3m X v\u00e0 C\u00f4ng ty B \u0111\u00e3 th\u1ecfa thu\u1eadn l\u1eadp bi\u00ean b\u1ea3n tr\u01b0\u1edbc, bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng h\u00f3a \u0111\u01a1n thu ph\u00ed g\u1ed1c t\u1ea1i B\u1ea3o hi\u1ec3m X.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2: Ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u00e1ng 8\/2026, B\u1ea3o hi\u1ec3m X c\u00f3 120 h\u00f3a \u0111\u01a1n thu ph\u00ed m\u00e0 kh\u00e1ch h\u00e0ng ch\u01b0a n\u1ed9p ti\u1ec1n. Sang th\u00e1ng 9\/2026, doanh nghi\u1ec7p c\u0103n c\u1ee9 d\u1eef li\u1ec7u ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1eadp <\/span><b>m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c kho\u1ea3n ph\u00ed c\u1ee7a th\u00e1ng 9, k\u00e8m b\u1ea3ng k\u00ea li\u1ec7t k\u00ea s\u1ed1 c\u1ee7a 120 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_gui_theo_Bang_tong_hop_du_lieu_Khong_can_thong_bao_Mau_04SS-HDDT\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u: Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m ho\u1eb7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai l\u00e0: C\u00f3 ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng? \u0110i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 g\u1eedi B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo m\u00e0 kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai m\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 g\u1eedi B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo, <\/span><b>kh\u00f4ng c\u1ea7n g\u1eedi M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/b><span style=\"font-weight: 400;\"> \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx?anchor=dieu_16\" target=\"_blank\" rel=\"noopener\"> \u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua v\u1ec1 n\u1ed9i dung \u0111\u00e3 l\u1eadp sai.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd ph\u00e2n bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 10 \u0111i\u1ec1u ch\u1ec9nh <\/span><b>h\u00f3a \u0111\u01a1n l\u1eadp sai<\/b><span style=\"font-weight: 400;\">, c\u00f2n \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u 10 \u0111i\u1ec1u ch\u1ec9nh <\/span><b>nghi\u1ec7p v\u1ee5 ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed<\/b><span style=\"font-weight: 400;\">. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 tr\u01b0\u1edbc khi ch\u1ecdn c\u00e1ch x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\"><\/span><b>5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf thay v\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. \u0110i\u1ec3m c.3 quy \u0111\u1ecbnh r\u00f5 h\u00ecnh th\u1ee9c l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Thay th\u1ebf h\u00f3a \u0111\u01a1n g\u1ed1c khi\u1ebfn d\u1eef li\u1ec7u doanh thu k\u1ef3 tr\u01b0\u1edbc b\u1ecb thay \u0111\u1ed5i kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, ch\u1edd chi ti\u1ec1n m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. V\u0103n b\u1ea3n \u0111\u00e3 n\u00eau r\u00f5 &#8220;kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n&#8221;. Ch\u1edd chi ti\u1ec1n d\u1ec5 d\u1eabn \u0111\u1ebfn l\u1ec7ch k\u1ef3 k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, ghi l\u00fd do \u0111i\u1ec1u ch\u1ec9nh chung chung ho\u1eb7c b\u1ecf tr\u1ed1ng. Thi\u1ebfu s\u1ed1 ti\u1ec1n ho\u00e0n, gi\u1ea3m ho\u1eb7c l\u00fd do l\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p nh\u01b0ng thi\u1ebfu b\u1ea3ng k\u00ea. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh; \u0111\u1ed3ng th\u1eddi ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m, kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5. K\u1ec3 c\u1ea3 khi kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua v\u1eabn ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng l\u1edbn nh\u01b0ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ecfng, ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u00f3a \u0111\u01a1n, tr\u00e1nh t\u00edch t\u1ee5 sai s\u00f3t qua nhi\u1ec1u k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC xoay quanh ba \u0111i\u1ec3m c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi r\u00f5 s\u1ed1 ti\u1ec1n v\u00e0 l\u00fd do ho\u00e0n, gi\u1ea3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 v\u1edbi ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc k\u00e8m b\u1ea3ng k\u00ea.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 b\u1eaft bu\u1ed9c khi hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn l\u1eadp nh\u01b0ng h\u1ed3 s\u01a1 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 th\u00ec lu\u00f4n ph\u1ea3i c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang l\u00fang t\u00fang v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn ho\u1eb7c mu\u1ed1n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ebfn k\u00ea khai, quy\u1ebft to\u00e1n. Qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bang-bao-gia-dich-vu-ke-toan\/\"> \u4f1a\u8ba1\u670d\u52a1\u4ef7\u683c\u8868<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_phi_bao_hiem_thi_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\"><\/span><b>Ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay h\u00f3a \u0111\u01a1n thay th\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, theo \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chua_chi_tra_tien_hoan_phi_cho_khach_thi_da_phai_lap_hoa_don_dieu_chinh_chua\"><\/span><b>Ch\u01b0a chi tr\u1ea3 ti\u1ec1n ho\u00e0n ph\u00ed cho kh\u00e1ch th\u00ec \u0111\u00e3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy \u0111\u1ecbnh n\u00eau r\u00f5 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh &#8220;kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_lap_van_ban_thoa_thuan_khi_xu_ly_hoa_don_dien_tu_khi_hoan_phi_va_giam_phi_bao_hiem_khong\"><\/span><b>C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Khi \u0111\u00f3, bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_bao_hiem_da_lap_hoa_don_nhung_chua_thu_duoc_tien_thi_xu_ly_the_nao\"><\/span><b>Ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 d\u1eef li\u1ec7u ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m b\u1ea3ng k\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_lap_sai_da_gui_theo_Bang_tong_hop_du_lieu_co_phai_gui_Mau_04SS-HDDT_khong\"><\/span><b>H\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u00e3 g\u1eedi theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u c\u00f3 ph\u1ea3i g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo m\u00e0 kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_hoa_hong_moi_gioi_bao_hiem_co_ap_dung_cach_xu_ly_tuong_tu_khong\"><\/span><b>Gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 \u00e1p d\u1ee5ng c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110i\u1ec3m c.3 \u00e1p d\u1ee5ng chung cho ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n ph\u00ed v\u00e0 gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u01b0ng l\u1ea1i d\u1ec5 b\u1ecb l\u00e0m sai: l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf thay v\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ch\u1edd chi ti\u1ec1n xong m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n, ho\u1eb7c b\u1ecf s\u00f3t b\u1ea3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10197"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10197\/revisions"}],"predecessor-version":[{"id":10201,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10197\/revisions\/10201"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10198"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}