{"id":9130,"date":"2026-07-06T11:12:42","date_gmt":"2026-07-06T04:12:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9130"},"modified":"2026-07-07T10:31:18","modified_gmt":"2026-07-07T03:31:18","slug":"nghi-dinh-254-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/","title":{"rendered":"\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u548c\u7535\u5b50\u6587\u4ef6\u7684\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u5168\u6587"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quan tr\u1ecdng nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ed9i dung h\u00f3a \u0111\u01a1n, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef, chuy\u1ec3n \u0111\u1ed5i, x\u1eed l\u00fd s\u1ef1 c\u1ed1 c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch to\u00e0n di\u1ec7n nh\u1eefng quy \u0111\u1ecbnh n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP tr\u00ean c\u01a1 s\u1edf b\u00e1m s\u00e1t n\u1ed9i dung v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng tra c\u1ee9u, c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh trong th\u1ef1c ti\u1ec5n<\/span><span style=\"font-weight: 400;\">.<\/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\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Nghi_dinh_2542026ND-CP_la_gi_Can_cu_phap_ly_va_pham_vi_dieu_chinh\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/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\/nghi-dinh-254-2026-nd-cp\/#Pham_vi_dieu_chinh\" >Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Quy_dinh_ve_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Quy_dinh_ve_chung_tu_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Cac_noi_dung_quan_ly_khac_duoc_quy_dinh\" >C\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/a><\/li><\/ul><\/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\/nghi-dinh-254-2026-nd-cp\/#Doi_tuong_ap_dung_theo_Nghi_dinh_2542026ND-CP\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Nhung_diem_cot_loi_cua_Nghi_dinh_2542026ND-CP_ve_hoa_don_dien_tu\" >Nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li 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\u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Quy_dinh_thoi_diem_lap_hoa_don_dien_tu_chi_tiet_theo_tung_nganh_nghe\" >Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chi ti\u1ebft theo t\u1eebng ng\u00e0nh ngh\u1ec1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Noi_dung_bat_buoc_tren_hoa_don_dien_tu\" >N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Truong_hop_duoc_mien_phi_dich_vu_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Quy_dinh_ve_chung_tu_dien_tu_trong_Nghi_dinh_2542026ND-CP\" >Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Noi_dung_va_thoi_diem_lap_chung_tu_dien_tu\" >N\u1ed9i dung v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Uy_nhiem_lap_bien_lai_va_trach_nhiem_chuyen_du_lieu\" >\u1ee6y nhi\u1ec7m l\u1eadp bi\u00ean lai v\u00e0 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u<\/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\/nghi-dinh-254-2026-nd-cp\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_Nghi_dinh_2542026ND-CP\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/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\/nghi-dinh-254-2026-nd-cp\/#Ra_soat_lai_hinh_thuc_hoa_don_dien_tu_dang_ap_dung\" >R\u00e0 so\u00e1t l\u1ea1i h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang \u00e1p d\u1ee5ng<\/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\/nghi-dinh-254-2026-nd-cp\/#Cap_nhat_phan_mem_ke_toan_hoa_don_dien_tu_theo_dinh_dang_chuan_du_lieu_moi\" >C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u1edbi<\/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\/nghi-dinh-254-2026-nd-cp\/#Dao_tao_va_cap_nhat_quy_dinh_moi_cho_bo_phan_ke_toan\" >\u0110\u00e0o t\u1ea1o v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_2542026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Nghi_dinh_2542026ND-CP_ap_dung_doi_voi_nhung_doi_tuong_nao\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Nghi_dinh_254_quy_dinh_nhung_loai_hoa_don_dien_tu_nao\" >Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh nh\u1eefng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Ho_kinh_doanh_co_bat_buoc_dung_hoa_don_dien_tu_theo_Nghi_dinh_254_khong\" >H\u1ed9 kinh doanh c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Nghi_dinh_2542026ND-CP_quy_dinh_the_nao_ve_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-254-2026-nd-cp\/#Hoa_don_dien_tu_va_chung_tu_dien_tu_theo_Nghi_dinh_254_khac_nhau_nhu_the_nao\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_la_gi_Can_cu_phap_ly_va_pham_vi_dieu_chinh\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9135\" aria-describedby=\"caption-attachment-9135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9135\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-va-pham-vi-dieu-chinh-cua-Nghi-dinh-254_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9135\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u1edbi c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0 sau:<\/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 t\u00f3m t\u1eaft th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi vai tr\u00f2 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tri\u1ec3n khai th\u1ed1ng nh\u1ea5t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn chi ti\u1ebft kho\u1ea3n 6 \u0110i\u1ec1u 26, kho\u1ea3n 4 \u0110i\u1ec1u 27 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 52 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hoa_don_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng n\u1ed9i dung n\u00e0y t\u1ea1o th\u00e0nh h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t \u0111\u1ec3 c\u00e1c ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chung_tu_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u00e0nh ch\u00ednh thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft n\u1ed1i v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy \u0111\u1ecbnh \u0111\u1ed3ng b\u1ed9 gi\u1eefa h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u00f3p ph\u1ea7n th\u1ed1ng nh\u1ea5t c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_noi_dung_quan_ly_khac_duoc_quy_dinh\"><\/span><b>C\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, v\u0103n b\u1ea3n c\u00f2n quy \u0111\u1ecbnh nhi\u1ec1u n\u1ed9i dung ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef v\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u1ee5c v\u1ee5 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u, cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u gi\u1eefa c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 c\u00f2n bao qu\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb kh\u00e2u ph\u00e1t sinh, truy\u1ec1n nh\u1eadn, l\u01b0u tr\u1eef \u0111\u1ebfn khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh r\u00f5 8 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng t\u1ea1i \u0110i\u1ec1u 2, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 (g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi b\u00e1n), g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, khai thay, n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u00fap b\u1ea3o \u0111\u1ea3m m\u1ecdi ch\u1ee7 th\u1ec3 tham gia v\u00e0o qu\u00e1 tr\u00ecnh l\u1eadp, qu\u1ea3n l\u00fd, truy\u1ec1n nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec1u th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u00f3 th\u1ec3 g\u1eb7p kh\u00f4ng \u00edt kh\u00f3 kh\u0103n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\">thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_cot_loi_cua_Nghi_dinh_2542026ND-CP_ve_hoa_don_dien_tu\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9134\" aria-describedby=\"caption-attachment-9134\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9134\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nghi-dinh-254_2026_ND-CP-ve-hoa-don-va-chung-tu-dien-tu-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9134\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>Nh\u1eefng \u0110i\u1ec3m C\u1ed1t L\u00f5i C\u1ee7a Ngh\u1ecb \u0110\u1ecbnh 254\/N\u0110-CP V\u1ec1 H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254 t\u1eadp trung l\u00e0m r\u00f5 07 nh\u00f3m n\u1ed9i dung then ch\u1ed1t m\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh doanh b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_lap_quan_ly_su_dung_hoa_don_dien_tu\"><\/span><b>Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP kh\u1eb3ng nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, k\u1ec3 c\u1ea3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ho\u1eb7c xu\u1ea5t h\u00e0ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 cho ph\u00e9p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai, v\u1edbi \u0111i\u1ec1u ki\u1ec7n vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_su_dung_hoa_don_dien_tu_co_ma_va_khong_co_ma_cua_co_quan_thue\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean quan t\u00e2m, b\u1edfi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ea7n s\u1eed d\u1ee5ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 6, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ph\u00e2n theo ba nh\u00f3m ch\u00ednh:<\/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 t\u1ed5ng h\u1ee3p nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n\/L\u0129nh v\u1ef1c\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u00f3i chung (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng m\u1eb7c \u0111\u1ecbnh, tr\u1eeb khi thu\u1ed9c hai nh\u00f3m b\u00ean d\u01b0\u1edbi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng CNTT, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch cacbon b\u1ea3o hi\u1ec3m, y t\u1ebf, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, si\u00eau th\u1ecb, th\u01b0\u01a1ng m\u1ea1i, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u0169ng c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t vi\u1ec7c l\u1eadp, ph\u00e1t h\u00e0nh v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb c\u1ea7n t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, bao g\u1ed3m:<\/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 gi\u00e1 tr\u1ecb gia t\u0103ng: D\u00e0nh cho t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng n\u1ed9i \u0111\u1ecba, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: D\u00e0nh cho t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: \u00c1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i khi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c: Tem, v\u00e9, th\u1ebb; phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n, g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_thoi_diem_lap_hoa_don_dien_tu_chi_tiet_theo_tung_nganh_nghe\"><\/span><b>Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chi ti\u1ebft theo t\u1eebng ng\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung ph\u1ee9c t\u1ea1p v\u00e0 quan tr\u1ecdng nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 9. Nguy\u00ean t\u1eafc chung, \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. \u0110\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n n\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y th\u1ec3 hi\u1ec7n r\u00f5 t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/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 t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP theo t\u1eebng ng\u00e0nh ngh\u1ec1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ng\u00e0nh ngh\u1ec1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu m\u00e0 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9: ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1eef li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1n l\u1ebb x\u0103ng d\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng, d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi c\u00f4ng ngh\u1ec7 c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cu\u1ed1i ng\u00e0y t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n ngay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 \u0111i\u1ec7n t\u1eed kh\u00f4ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed, ho\u1eb7c \u0111\u1ecbnh k\u1ef3 cu\u1ed1i th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai, l\u1eadp b\u00e1o c\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p c\u00e2n nh\u1eafc tham kh\u1ea3o gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-thue\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_tren_hoa_don_dien_tu\"><\/span><b>N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua (kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua tr\u1eeb khi c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin kh\u00e1c nh\u01b0 ph\u00ed, l\u1ec7 ph\u00ed, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh n\u1ed9i dung c\u00f3 ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u01a1n nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u 7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, 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;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m, nh\u1eadn ti\u1ec1n g\u1eedi, giao d\u1ecbch ngo\u1ea1i t\u1ec7, s\u1ea3n ph\u1ea9m ph\u00e1i sinh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho m\u01b0\u1ee3n kh\u00f4ng thu ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed ho\u1eb7c th\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_phi_dich_vu_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/N\u0110-CP l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u00f3m doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n. Theo \u0110i\u1ec1u 11:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong 12 th\u00e1ng k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, do C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chung_tu_dien_tu_trong_Nghi_dinh_2542026ND-CP\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9133\" aria-describedby=\"caption-attachment-9133\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9133\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-dinh-ve-chung-tu-dien-tu-trong-Nghi-dinh-254_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9133\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh 254 d\u00e0nh ri\u00eang Ch\u01b0\u01a1ng III \u0111\u1ec3 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. Theo \u0110i\u1ec1u 22, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m hai lo\u1ea1i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_va_thoi_diem_lap_chung_tu_dien_tu\"><\/span><b>N\u1ed9i dung v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp (l\u00e0 ch\u1eef k\u00fd s\u1ed1 \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp, \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb giao ngay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 nh\u01b0 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, ho\u1eb7c thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, v\u00e0ng mi\u1ebfng, b\u1ea3n quy\u1ec1n\u2026 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf t\u1ea1i ngu\u1ed3n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ri\u00eang.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uy_nhiem_lap_bien_lai_va_trach_nhiem_chuyen_du_lieu\"><\/span><b>\u1ee6y nhi\u1ec7m l\u1eadp bi\u00ean lai v\u00e0 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai, v\u1edbi \u0111i\u1ec1u ki\u1ec7n vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i l\u1eadp th\u00e0nh v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 03 ng\u00e0y tr\u01b0\u1edbc khi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai. B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp bi\u00ean lai \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_Nghi_dinh_2542026ND-CP\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9132\" aria-describedby=\"caption-attachment-9132\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9132\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-can-lam-gi-de-tuan-thu-Nghi-dinh-254_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9132\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_hinh_thuc_hoa_don_dien_tu_dang_ap_dung\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u1ea7n l\u00e0m sau khi Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 l\u00e0 r\u00e0 so\u00e1t xem \u0111\u01a1n v\u1ecb m\u00ecnh thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, kh\u00f4ng c\u00f3 m\u00e3 hay h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. Vi\u1ec7c \u00e1p d\u1ee5ng sai lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 g\u00e2y kh\u00f3 kh\u0103n khi k\u00ea khai thu\u1ebf m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_phan_mem_ke_toan_hoa_don_dien_tu_theo_dinh_dang_chuan_du_lieu_moi\"><\/span><b>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dao_tao_va_cap_nhat_quy_dinh_moi_cho_bo_phan_ke_toan\"><\/span><b>\u0110\u00e0o t\u1ea1o v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n r\u1ea5t chi ti\u1ebft theo t\u1eebng l\u0129nh v\u1ef1c kinh doanh. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung ph\u1ee9c t\u1ea1p v\u00e0 quan tr\u1ecdng nh\u1ea5t, doanh nghi\u1ec7p n\u00ean t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, tr\u00e1nh b\u1ecb truy thu, x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u1ef1 \u0111\u1ed1i chi\u1ebfu t\u1eebng \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f2n b\u0103n kho\u0103n khi tri\u1ec3n khai\u00a0 v\u00e0 \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 254\/20206\/N\u0110-CP v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m d\u00e0y d\u1eb7n nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh to\u00e0n di\u1ec7n c\u00e1c n\u1ed9i dung t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, lo\u1ea1i h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp, n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111\u1ebfn nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n nghi\u00ean c\u1ee9u, c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u1ec3 tri\u1ec3n khai \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, b\u1ea3o \u0111\u1ea3m vi\u1ec7c l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n gi\u1ea3i \u0111\u00e1p. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/a><\/span><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_2542026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/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=\"Nghi_dinh_2542026ND-CP_ap_dung_doi_voi_nhung_doi_tuong_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 254\/2026\/ N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.                     <\/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=\"Nghi_dinh_254_quy_dinh_nhung_loai_hoa_don_dien_tu_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh nh\u1eefng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m nhi\u1ec1u lo\u1ea1i nh\u01b0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh. Vi\u1ec7c s\u1eed d\u1ee5ng lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.                    <\/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=\"Ho_kinh_doanh_co_bat_buoc_dung_hoa_don_dien_tu_theo_Nghi_dinh_254_khong\"><\/span>H\u1ed9 kinh doanh c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 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, \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.                    <\/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=\"Nghi_dinh_2542026ND-CP_quy_dinh_the_nao_ve_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c l\u0129nh v\u1ef1c b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0 si\u00eau th\u1ecb, b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, vui ch\u01a1i gi\u1ea3i tr\u00ed\u2026 v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1.                    <\/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=\"Hoa_don_dien_tu_va_chung_tu_dien_tu_theo_Nghi_dinh_254_khac_nhau_nhu_the_nao\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, c\u00f2n ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 lo\u1ea1i gi\u1ea5y t\u1edd ph\u00e1t sinh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed do t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u1eadp.                    <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/ N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.\"\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\": \"Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh nh\u1eefng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m nhi\u1ec1u lo\u1ea1i nh\u01b0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh. 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Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quan tr\u1ecdng nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9130","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\/9130","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=9130"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9130\/revisions"}],"predecessor-version":[{"id":9160,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9130\/revisions\/9160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9131"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}