{"id":8533,"date":"2026-05-15T09:35:01","date_gmt":"2026-05-15T02:35:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8533"},"modified":"2026-05-15T09:36:28","modified_gmt":"2026-05-15T02:36:28","slug":"thong-tu-69-2025-bai-bo-thong-tu-219-2013","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/","title":{"rendered":"Ch\u00ednh th\u1ee9c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u00e1nh d\u1ea5u m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i Vi\u1ec7t Nam, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 thay th\u1ebf v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u00e3 \u00e1p d\u1ee5ng h\u01a1n 10 n\u0103m,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-69-2025-TT-BTC-huong-dan-Luat-Thue-gia-tri-gia-tang-663356.aspx\" target=\"_blank\" rel=\"noopener\"> Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f2n \u0111\u1ed3ng b\u1ed9 h\u00f3a v\u1edbi <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf GTGT 2024<\/a><\/span><\/strong> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u. Vi\u1ec7c n\u1eafm r\u00f5 Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 s\u1ebd gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 t\u1ed1i \u01b0u quy\u1ec1n l\u1ee3i thu\u1ebf trong giai \u0111o\u1ea1n s\u1eafp t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chuy\u00ean s\u00e2u v\u00e0 b\u00e1m s\u00e1t nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, t\u1eadp trung v\u00e0o c\u00e1c \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;\">Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy chu\u1ea9n m\u1edbi.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_8534\" aria-describedby=\"caption-attachment-8534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013.jpg\" alt=\"Ch\u00ednh th\u1ee9c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chinh-thuc-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8534\" class=\"wp-caption-text\">Ch\u00ednh th\u1ee9c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Thoi_diem_chinh_thuc_Thong_tu_692025_bai_bo_Thong_tu_2192013_va_hieu_luc_thi_hanh\" >Th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Can_cu_phap_ly_ban_hanh_Thong_tu_692025TT-BTC\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd ban h\u00e0nh Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Hieu_luc_thi_hanh_va_lo_trinh_thay_the_van_ban_cu\" >Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 l\u1ed9 tr\u00ecnh thay th\u1ebf v\u0103n b\u1ea3n c\u0169<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Quy_dinh_ve_thoi_diem_xac_dinh_thue_GTGT_khi_Thong_tu_692025_bai_bo_Thong_tu_2192013\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Doi_voi_hoat_dong_kinh_doanh_hang_hoa\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Doi_voi_hoat_dong_cung_ung_dich_vu\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Cac_truong_hop_dac_thu_theo_quy_dinh_cua_Chinh_phu\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Dieu_kien_khau_tru_thue_GTGT_dau_vao_Nhung_thay_doi_can_luu_y\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: Nh\u1eefng thay \u0111\u1ed5i c\u1ea7n l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#He_thong_hoa_don_va_chung_tu_hop_le\" >H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Dieu_kien_ve_thanh_toan_khong_dung_tien_mat\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Dieu_kien_bo_sung_doi_voi_hang_hoa_dich_vu_xuat_khau\" >\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Thong_tu_692025_bai_bo_Thong_tu_2192013_tac_dong_nhu_the_nao_den_doanh_nghiep\" >Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Loi_khuyen_va_huong_xu_ly_cho_ke_toan_doanh_nghiep\" >L\u1eddi khuy\u00ean v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Giai_dap_thac_mac_van_de_Thong_tu_692025_bai_bo_Thong_tu_2192013\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ea5n \u0111\u1ec1 Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/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\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Hoa_don_chung_tu_phat_sinh_truoc_0172025_co_can_ra_soat_lai_khong\" >H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kh\u00f4ng?<\/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\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Dieu_kien_thanh_toan_khong_dung_tien_mat_co_thay_doi_khi_Thong_tu_69_co_hieu_luc_khong\" >\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f3 thay \u0111\u1ed5i khi Th\u00f4ng t\u01b0 69 c\u00f3 hi\u1ec7u l\u1ef1c 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\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#Hang_hoa_xuat_khau_can_them_chung_tu_gi_de_duoc_khau_tru_thue_GTGT\" >H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n th\u00eam ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-69-2025-bai-bo-thong-tu-219-2013\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_chinh_thuc_Thong_tu_692025_bai_bo_Thong_tu_2192013_va_hieu_luc_thi_hanh\"><\/span><b>Th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eeb l\u00e2u \u0111\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n r\u1ea5t quen thu\u1ed9c c\u1ee7a m\u1ecdi k\u1ebf to\u00e1n thu\u1ebf khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT. Tuy nhi\u00ean, \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, m\u1ed9t khung ph\u00e1p l\u00fd m\u1edbi l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ban_hanh_Thong_tu_692025TT-BTC\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd ban h\u00e0nh Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/07\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, \u0111\u1ed3ng th\u1eddi \u0111\u00f3ng vai tr\u00f2 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 69 nh\u1eb1m t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh hi\u1ec7n \u0111\u1ea1i trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eafc \u0111\u1ebfn vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, ch\u00fang ta c\u1ea7n hi\u1ec3u r\u1eb1ng \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i mang t\u00ednh h\u1ec7 th\u1ed1ng. M\u1ecdi quy \u0111\u1ecbnh c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2024 s\u1ebd b\u1ecb b\u00e3i b\u1ecf ho\u00e0n to\u00e0n \u0111\u1ec3 nh\u01b0\u1eddng ch\u1ed7 cho c\u00e1c h\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf h\u01a1n, s\u00e1t sao h\u01a1n v\u1edbi quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_thi_hanh_va_lo_trinh_thay_the_van_ban_cu\"><\/span><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 l\u1ed9 tr\u00ecnh thay th\u1ebf v\u0103n b\u1ea3n c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng qua hai n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c: Th\u00f4ng t\u01b0 69\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c v\u0103n b\u1ea3n b\u1ecb thay th\u1ebf: Th\u00f4ng t\u01b0 n\u00e0y ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 tr\u1edf th\u00e0nh m\u1ed9t th\u1ef1c t\u1ebf ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb. M\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, m\u1ecdi t\u1edd khai thu\u1ebf t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y tr\u1edf \u0111i s\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng theo c\u00e1c ti\u00eau chu\u1ea9n, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 69. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed3ng b\u1ed9 t\u1eeb kh\u00e2u ghi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ebfn kh\u00e2u h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_diem_xac_dinh_thue_GTGT_khi_Thong_tu_692025_bai_bo_Thong_tu_2192013\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8535\" aria-describedby=\"caption-attachment-8535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8535\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-thoi-diem-xac-dinh-thue-GTGT-khi-Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8535\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00e0u kinh nghi\u1ec7m \u0111\u1ec3 so\u00e1t x\u00e9t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh ghi nh\u1eadn doanh thu v\u00e0 h\u00f3a \u0111\u01a1n theo lu\u1eadt m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft cho t\u1eebng lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_kinh_doanh_hang_hoa\"><\/span><b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua. B\u00ean c\u1ea1nh \u0111\u00f3, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 m\u1ed1c th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho d\u00f9 doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng. Khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, nguy\u00ean t\u1eafc n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 nh\u1ea5n m\u1ea1nh h\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c d\u00f2ng l\u01b0u chuy\u1ec3n c\u1ee7a h\u00e0ng h\u00f3a ngay khi c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn kho v\u00e0 k\u1ebf to\u00e1n \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang ng\u00e0y b\u00e0n giao, tr\u00e1nh t\u00ecnh tr\u1ea1ng xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_cung_ung_dich_vu\"><\/span><b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh thu\u1ebf t\u1ea1i c\u00e1c m\u1ed1c th\u1eddi gian k\u1ec3 tr\u00ean. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ngay khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT \u0111\u00e3 ph\u00e1t sinh. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n \u0111\u1ec3 n\u1ed9p thu\u1ebf ngay c\u1ea3 khi kh\u00e1ch h\u00e0ng \u0111ang n\u1ee3 c\u00f4ng n\u1ee3.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"> D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_thu_theo_quy_dinh_cua_Chinh_phu\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh chung, vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 c\u0169ng m\u1edf ra khung h\u01b0\u1edbng d\u1eabn ri\u00eang cho m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p. C\u1ee5 th\u1ec3, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau s\u1ebd do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (\u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean k\u1ebft v\u1edbi ph\u00e1p lu\u1eadt H\u1ea3i quan).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng: M\u1ed9t l\u0129nh v\u1ef1c c\u00f3 quy tr\u00ecnh t\u00ednh c\u01b0\u1edbc ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 kinh doanh b\u1ea3o hi\u1ec3m: \u0110\u1eb7c th\u00f9 v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ph\u00ed b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, s\u1ea3n xu\u1ea5t \u0111i\u1ec7n v\u00e0 n\u01b0\u1edbc s\u1ea1ch: C\u00e1c d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu c\u00f3 chu k\u1ef3 ch\u1ed1t ch\u1ec9 s\u1ed1 ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Li\u00ean quan \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n v\u00e0 b\u00e0n giao c\u0103n h\u1ed9\/\u0111\u1ea5t \u0111ai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed: C\u00e1c d\u1ef1 \u00e1n k\u00e9o d\u00e0i, th\u01b0\u1eddng t\u00ednh thu\u1ebf theo nghi\u1ec7m thu giai \u0111o\u1ea1n ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p do x\u00e1c \u0111\u1ecbnh sai k\u1ef3 k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_GTGT_dau_vao_Nhung_thay_doi_can_luu_y\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: Nh\u1eefng thay \u0111\u1ed5i c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8536\" aria-describedby=\"caption-attachment-8536\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8536\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-69_2025-bai-bo-Thong-tu-219_2013-ve-dieu-kien-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8536\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a l\u1ea1i d\u1ef1a tr\u00ean kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-online\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n online<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf trong k\u1ef7 nguy\u00ean s\u1ed1 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_hoa_don_va_chung_tu_hop_le\"><\/span><b>H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a giao d\u1ecbch mua v\u00e0o:<\/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 GTGT: Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ee3p ph\u00e1p (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1eabu quy \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u: \u00c1p d\u1ee5ng khi doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay ph\u00eda n\u01b0\u1edbc ngo\u00e0i: D\u00e0nh cho c\u00e1c giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf GTGT 2024. L\u01b0u \u00fd r\u1eb1ng B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eabu v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thanh_toan_khong_dung_tien_mat\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh c\u1ed1t l\u00f5i gi\u00fap minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch kinh t\u1ebf. Khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n ti\u1ec1n m\u1eb7t. Doanh nghi\u1ec7p c\u1ea7n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c chi ti\u1ec1n m\u1eb7t cho c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede \u0111i\u1ec1u ki\u1ec7n n\u00e0y, \u0111\u00e3 c\u00f3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-5082-quy-dinh-ve-dieu-kien-thanh-toan\/\">C\u00f4ng v\u0103n 5082\/BTC-CST<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_bo_sung_doi_voi_hang_hoa_dich_vu_xuat_khau\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u lu\u00f4n l\u00e0 l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd nh\u1ea5t \u0111\u1ec3 tr\u00e1nh gian l\u1eadn ho\u00e0n thu\u1ebf. Khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o cho h\u00e0ng xu\u1ea5t kh\u1ea9u (thu\u1ebf su\u1ea5t 0%), ngo\u00e0i c\u00e1c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau tr\u00ean, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng: H\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00f5 r\u00e0ng v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai h\u1ea3i quan: \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (\u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb then ch\u1ed1t nh\u1ea5t ch\u1ee9ng minh h\u00e0ng \u0111\u00e3 th\u1ef1c xu\u1ea5t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m: Phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3 theo th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng t\u1eeb Lu\u1eadt Thu\u1ebf GTGT 2024:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh ph\u1ee7 s\u1ebd quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ef1c k\u1ef3 ti\u1ebfn b\u1ed9 khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd cho c\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng online ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_692025_bai_bo_Thong_tu_2192013_tac_dong_nhu_the_nao_den_doanh_nghiep\"><\/span><b>Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thay t\u00ean \u0111\u1ed5i h\u1ecd c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. N\u00f3 mang l\u1ea1i nh\u1eefng t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c v\u1eadn h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh c\u1eadp nh\u1eadt v\u00e0 \u0111\u1ed3ng b\u1ed9: Th\u00f4ng t\u01b0 69 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch tuy\u1ec7t \u0111\u1ed1i v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2024, gi\u00fap lo\u1ea1i b\u1ecf c\u00e1c v\u01b0\u1edbng m\u1eafc, m\u00e2u thu\u1eabn gi\u1eefa lu\u1eadt v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u00e3 t\u1ed3n t\u1ea1i tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n: Vi\u1ec7c si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay ph\u00eda n\u01b0\u1edbc ngo\u00e0i khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i chuy\u00ean nghi\u1ec7p h\u00f3a h\u1ec7 th\u1ed1ng thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00edch \u1ee9ng kinh t\u1ebf s\u1ed1: S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed qu\u1ed1c t\u1ebf cho th\u1ea5y t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 b\u1eaft k\u1ecbp v\u1edbi xu h\u01b0\u1edbng kinh doanh hi\u1ec7n \u0111\u1ea1i, gi\u00fap doanh nghi\u1ec7p an t\u00e2m h\u01a1n khi m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u01b0\u1ee3t qua m\u1ed1c ng\u00e0y 01\/7\/2025 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n v\u1eabn ph\u00f9 h\u1ee3p v\u1edbi khung ph\u00e1p l\u00fd m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng nhanh ch\u00f3ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i n\u00e0y, vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-ty-dich-vu-ke-toan\/\"> c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch an to\u00e0n nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_va_huong_xu_ly_cho_ke_toan_doanh_nghiep\"><\/span><b>L\u1eddi khuy\u00ean v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp khi Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013, c\u00e1c doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngay c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb: Ki\u1ec3m tra c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u. \u0110\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch sau ng\u00e0y 01\/7\/2025 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 5 m\u00f3n (\u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u) nh\u01b0 \u0111\u00e3 n\u00eau t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: L\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c ti\u00eau chu\u1ea9n m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1: Ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i th\u00f4ng tin Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 cho \u0111\u1ed9i ng\u0169 b\u00e1n h\u00e0ng v\u00e0 kho qu\u1ef9 \u0111\u1ec3 h\u1ecd hi\u1ec3u r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c chuy\u1ec3n giao h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_van_de_Thong_tu_692025_bai_bo_Thong_tu_2192013\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ea5n \u0111\u1ec1 Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hoa_don_chung_tu_phat_sinh_truoc_0172025_co_can_ra_soat_lai_khong\"><\/span>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n t\u00e1ch r\u00f5 c\u00e1c giao d\u1ecbch tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2025 \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd. C\u00e1c h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u00e0 giao d\u1ecbch chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 nh\u1eb1m tr\u00e1nh sai s\u00f3t v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_thanh_toan_khong_dung_tien_mat_co_thay_doi_khi_Thong_tu_69_co_hieu_luc_khong\"><\/span>\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f3 thay \u0111\u1ed5i khi Th\u00f4ng t\u01b0 69 c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNguy\u00ean t\u1eafc thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1eabn l\u00e0 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 thanh to\u00e1n nh\u1eb1m ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a giao d\u1ecbch, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 giao d\u1ecbch xu\u1ea5t kh\u1ea9u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hang_hoa_xuat_khau_can_them_chung_tu_gi_de_duoc_khau_tru_thue_GTGT\"><\/span>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n th\u00eam ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgo\u00e0i h\u00f3a \u0111\u01a1n GTGT v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 ch\u1ee9ng minh h\u00e0ng \u0111\u00e3 th\u1ef1c xu\u1ea5t v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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C\u00e1c h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u00e0 giao d\u1ecbch chuy\u1ec3n ti\u1ebfp c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 nh\u1eb1m tr\u00e1nh sai s\u00f3t v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f3 thay \u0111\u1ed5i khi Th\u00f4ng t\u01b0 69 c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1eabn l\u00e0 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. 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Vi\u1ec7c b\u00e1m s\u00e1t c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 Lu\u1eadt Thu\u1ebf GTGT 2024 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\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\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c Th\u00f4ng t\u01b0 69\/2025 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219\/2013 t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u00e1nh d\u1ea5u m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i Vi\u1ec7t Nam, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 thay th\u1ebf v\u0103n b\u1ea3n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8533","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\/8533","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=8533"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8533\/revisions"}],"predecessor-version":[{"id":8538,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8533\/revisions\/8538"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8534"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}