{"id":9324,"date":"2026-07-23T09:51:53","date_gmt":"2026-07-23T02:51:53","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9324"},"modified":"2026-07-23T09:51:53","modified_gmt":"2026-07-23T02:51:53","slug":"xu-ly-hoa-don-dien-tu-sai-sot","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/","title":{"rendered":"\u5904\u7406\u4e0d\u6b63\u786e\u6216\u6709\u8bef\u7684\u7535\u5b50\u53d1\u7968\uff1a\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u9ad8\u8fbe 8000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eeba g\u1eedi cho kh\u00e1ch h\u00e0ng th\u00ec ph\u00e1t hi\u1ec7n sai, ch\u1eafc h\u1eb3n \u0111\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng kh\u00f4ng xa l\u1ea1 v\u1edbi b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o. V\u1ea5n \u0111\u1ec1 l\u00e0, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn gi\u1eef th\u00f3i quen c\u0169: th\u1ea5y sai l\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n r\u1ed3i l\u1eadp l\u1ea1i t\u1eeb \u0111\u1ea7u, gi\u1ed1ng nh\u01b0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n gi\u1ea5y tr\u01b0\u1edbc \u0111\u00e2y. Nh\u01b0ng v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c truy\u1ec1n t\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, n\u00ean vi\u1ec7c x\u00f3a \u0111i l\u00e0m l\u1ea1i kh\u00f4ng \u0111\u01a1n gi\u1ea3n nh\u01b0 v\u1eady, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p v\u01b0\u1edbng r\u1ee7i ro vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, chi ti\u1ebft t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 c\u00e1ch x\u1eed l\u00fd kh\u00f4ng gi\u1ed1ng nhau cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh n\u1ed9i dung b\u1ecb sai tr\u00ean h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tr\u00e1nh x\u1eed l\u00fd sai quy tr\u00ecnh g\u00e2y ph\u00e1t sinh chi ph\u00ed v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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\/xu-ly-hoa-don-dien-tu-sai-sot\/#Vi_sao_doanh_nghiep_khong_duoc_tu_y_huy_hoa_don_dien_tu_sai_sot\" >V\u00ec sao doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_sai_sot_tu_0172026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t t\u1eeb 01\/7\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Truong_hop_1_Hoa_don_sai_sot_khong_lam_thay_doi_nghia_vu_thue\" >Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Truong_hop_2_Hoa_don_sai_sot_anh_huong_den_nghia_vu_thue\" >Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Cach_lap_hoa_don_dieu_chinh\" >C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Cach_lap_hoa_don_thay_the\" >C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/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\/xu-ly-hoa-don-dien-tu-sai-sot\/#Nhung_sai_lam_ke_toan_thuong_gap_khi_xu_ly_hoa_don_dien_tu_sai_sot\" >Nh\u1eefng sai l\u1ea7m k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Luu_y_ve_trach_nhiem_xac_minh_thong_tin_nguoi_mua_khi_xuat_hoa_don\" >L\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi mua khi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Bang_tra_cuu_muc_phat_hoa_don_nam_2026\" >B\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Cau_hoi_thuong_gap_ve_xu_ly_hoa_don_dien_tu_sai_sot\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Hoa_don_dien_tu_sai_ten_hoac_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_hoa_don_moi_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Hoa_don_sai_ma_so_thue_cua_nguoi_mua_thi_xu_ly_theo_hinh_thuc_nao\" >H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u00ec x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Mau_04SS-HDDT_dung_trong_truong_hop_nao\" >M\u1eabu 04\/SS-H\u0110\u0110T d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xu-ly-hoa-don-dien-tu-sai-sot\/#Hoa_don_dieu_chinh_thi_ke_khai_thue_vao_ky_nao\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec k\u00ea khai thu\u1ebf v\u00e0o k\u1ef3 n\u00e0o?<\/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\/xu-ly-hoa-don-dien-tu-sai-sot\/#Hoa_don_xuat_cho_khach_hang_mua_nguyen_lieu_de_san_xuat_tiep_nhung_lai_ghi_ban_cho_nguoi_tieu_dung_co_phai_la_hoa_don_sai_sot_khong\" >H\u00f3a \u0111\u01a1n xu\u1ea5t cho kh\u00e1ch h\u00e0ng mua nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ti\u1ebfp nh\u01b0ng l\u1ea1i ghi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_khong_duoc_tu_y_huy_hoa_don_dien_tu_sai_sot\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y v\u1ed1n ch\u1ec9 t\u1ed3n t\u1ea1i gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua cho t\u1edbi khi \u0111\u01b0\u1ee3c k\u00ea khai, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay khi \u0111\u01b0\u1ee3c l\u1eadp (\u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 nh\u01b0ng \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n d\u1eef li\u1ec7u n\u1eb1m trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n l\u00e0 v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 gi\u1eefa hai b\u00ean mua b\u00e1n n\u1eefa, m\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ghi nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, h\u00e0nh vi t\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed r\u1ed3i l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n ho\u00e0n to\u00e0n m\u1edbi \u0111\u1ec3 thay th\u1ebf m\u00e0 kh\u00f4ng th\u00f4ng qua \u0111\u00fang tr\u00ecnh t\u1ef1 th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb coi l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n. Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u00e2y v\u1eabn l\u00e0 m\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n m\u1eafc ph\u1ea3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean m\u00e0 m\u1ecdi k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1edb l\u00e0:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, vi\u1ec7c \u0111\u1ea7u ti\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ee7y, m\u00e0 l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c n\u1ed9i dung n\u00e0o b\u1ecb sai, t\u1eeb \u0111\u00f3 m\u1edbi l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xu_ly_hoa_don_dien_tu_sai_sot_tu_0172026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c cho vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, l\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a \u0111i\u1ec1u kho\u1ea3n n\u00e0y l\u00e0: c\u00e1ch x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung b\u1ecb sai s\u00f3t, ch\u1ee9 kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t c\u00f4ng th\u1ee9c chung cho t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p. C\u1ee5 th\u1ec3, quy \u0111\u1ecbnh chia th\u00e0nh hai nh\u00f3m t\u00ecnh hu\u1ed1ng l\u1edbn, v\u1edbi hai c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau. \u0110\u1ec3 d\u1ec5 h\u00ecnh dung, c\u00f3 th\u1ec3 t\u00f3m t\u1eaft nhanh nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i sai s\u00f3t<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf h\u00e0ng h\u00f3a\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu 04\/SS-H\u0110\u0110T<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, quy c\u00e1ch ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i gi\u1eefa nh\u1eefng l\u1ed7i mang t\u00ednh h\u00ecnh th\u1ee9c (kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf) v\u00e0 nh\u1eefng l\u1ed7i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf. S\u1ef1 ph\u00e2n \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ed7i nh\u1ecf, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1eb7t ch\u1ebd \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ed7i c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Hoa_don_sai_sot_khong_lam_thay_doi_nghia_vu_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m l\u1ed7i m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p nh\u1ea5t trong th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai t\u00ean c\u00f4ng ty, sai \u0111\u1ecba ch\u1ec9, sai s\u1ed1 ti\u1ec1n ghi b\u1eb1ng ch\u1eef, ho\u1eb7c m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0ng nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn ch\u00ednh x\u00e1c, bao g\u1ed3m m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p <\/span><b>kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi<\/b><span style=\"font-weight: 400;\">. Quy tr\u00ecnh x\u1eed l\u00fd g\u1ed3m hai b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua<\/b><span style=\"font-weight: 400;\"> v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp b\u1ecb sai s\u00f3t, \u0111\u1ec3 hai b\u00ean c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng ph\u00e1t sinh nh\u1ea7m l\u1eabn khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, thanh to\u00e1n ho\u1eb7c h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo M\u1eabu 04\/SS-H\u0110\u0110T, nh\u1eb1m ghi nh\u1eadn ch\u00ednh th\u1ee9c vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t thu\u1ed9c nh\u00f3m kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ph\u00e1t sinh th\u00eam nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n thi\u1ebft, kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng ph\u1ea3i k\u00ea khai b\u1ed5 sung, trong khi v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1edbi c\u1ea3 ng\u01b0\u1eddi mua l\u1eabn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hoa_don_sai_sot_anh_huong_den_nghia_vu_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, khi h\u00f3a \u0111\u01a1n b\u1ecb sai \u1edf nh\u1eefng n\u1ed9i dung c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c kh\u1ea5u 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;\">Sai m\u00e3 s\u1ed1 thu\u1ebf, sai t\u00ean h\u00e0ng h\u00f3a, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t ho\u1eb7c sai ti\u1ec1n thu\u1ebf th\u00ec quy tr\u00ecnh x\u1eed l\u00fd s\u1ebd kh\u00e1c. L\u00fac n\u00e0y, ng\u01b0\u1eddi b\u00e1n <\/span><b>\u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn<\/b><span style=\"font-weight: 400;\"> m\u1ed9t trong hai h\u00ecnh th\u1ee9c: l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_dieu_chinh\"><\/span><b>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n m\u1edbi l\u1eadp ra ph\u1ea3i ghi r\u00f5 n\u1ed9i dung <\/span><b>&#8220;\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n\u2026&#8221;<\/b><span style=\"font-weight: 400;\">, k\u00e8m theo th\u00f4ng tin x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n g\u1ed1c (k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp). \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p mu\u1ed1n gi\u1eef nguy\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 ch\u1ec9 b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch (t\u0103ng ho\u1eb7c gi\u1ea3m) so v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_thay_the\"><\/span><b>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thay th\u1ebf, h\u00f3a \u0111\u01a1n m\u1edbi ph\u1ea3i ghi r\u00f5 n\u1ed9i dung <\/span><b>&#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n\u2026&#8221;<\/b><span style=\"font-weight: 400;\">, c\u0169ng k\u00e8m theo th\u00f4ng tin x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb thay th\u1ebf. H\u00ecnh th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p h\u01a1n khi sai s\u00f3t \u1edf m\u1ee9c \u0111\u1ed9 l\u1edbn, khi\u1ebfn h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, v\u00e0 doanh nghi\u1ec7p c\u1ea7n m\u1ed9t h\u00f3a \u0111\u01a1n ho\u00e0n to\u00e0n m\u1edbi \u0111\u1ec3 thay th\u1ebf to\u00e0n b\u1ed9 n\u1ed9i dung c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm: <\/b><span style=\"font-weight: 400;\">M\u1ed9t khi \u0111\u00e3 l\u1ef1a ch\u1ecdn x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho m\u1ed9t h\u00f3a \u0111\u01a1n, th\u00ec n\u1ebfu sau \u0111\u00f3 ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t \u1edf ch\u00ednh h\u00f3a \u0111\u01a1n \u0111\u00f3, c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo h\u00ecnh th\u1ee9c \u0111\u00e3 l\u1ef1a ch\u1ecdn ban \u0111\u1ea7u. Vi\u1ec7c th\u1ed1ng nh\u1ea5t c\u00e1ch l\u00e0m gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed9t h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb v\u1eeba \u0111i\u1ec1u ch\u1ec9nh, v\u1eeba thay th\u1ebf xen k\u1ebd, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 k\u00ea khai thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_ke_toan_thuong_gap_khi_xu_ly_hoa_don_dien_tu_sai_sot\"><\/span><b>Nh\u1eefng sai l\u1ea7m k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p th\u1ef1c t\u1ebf, c\u00f3 ba l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 v\u01b0\u1edbng r\u1ee7i ro khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n r\u1ed3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi ho\u00e0n to\u00e0n<\/b><span style=\"font-weight: 400;\"> thay v\u00ec tu\u00e2n theo \u0111\u00fang quy tr\u00ecnh th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 l\u1ed7i nghi\u00eam tr\u1ecdng nh\u1ea5t v\u00ec \u0111i ng\u01b0\u1ee3c l\u1ea1i nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa sai s\u00f3t &#8220;\u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf&#8221; v\u00e0 &#8220;kh\u00f4ng \u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf&#8221;<\/b><span style=\"font-weight: 400;\">, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng sai c\u00e1ch x\u1eed l\u00fd, ch\u1eb3ng h\u1ea1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho m\u1ed9t l\u1ed7i l\u1ebd ra ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o \u0111\u01a1n gi\u1ea3n, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u00ean g\u1eedi th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T<\/b><span style=\"font-weight: 400;\"> t\u1edbi c\u01a1 quan thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o, khi\u1ebfn vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 kinh nghi\u1ec7m \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 th\u1ebf n\u00e0y, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u00e1ng c\u00e2n nh\u1eafc, gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai s\u00f3t trong kh\u00e2u l\u1eadp v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_trach_nhiem_xac_minh_thong_tin_nguoi_mua_khi_xuat_hoa_don\"><\/span><b>L\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi mua khi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9326\" aria-describedby=\"caption-attachment-9326\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9326\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don.jpg\" alt=\"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t v\u00e0 nh\u1eefng l\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi mua khi xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-dien-tu-sai-sot-va-nhung-luu-y-ve-trach-nhiem-xac-minh-thong-tin-nguoi-mua-khi-xuat-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9326\" class=\"wp-caption-text\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t v\u00e0 nh\u1eefng l\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi mua khi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t, c\u00f3 m\u1ed9t kh\u00eda c\u1ea1nh li\u00ean quan m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ngay t\u1eeb b\u01b0\u1edbc xu\u1ea5t h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u, \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf v\u1ec1 sau. Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin do ng\u01b0\u1eddi mua cung c\u1ea5p, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00e0ng l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng hay l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh mua h\u00e0ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp sai ngay t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi mua, ch\u1eb3ng h\u1ea1n nh\u01b0 m\u1ed9t kh\u00e1ch h\u00e0ng mua nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m r\u00f5 r\u00e0ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t, th\u00ec kh\u00f4ng th\u1ec3 coi h\u1ecd l\u00e0 &#8220;ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng&#8221;. N\u1ebfu h\u00f3a \u0111\u01a1n ghi nh\u1eadn sai \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u1ea3i x\u1eed l\u00fd l\u1ea1i theo quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf n\u00eau tr\u00ean, m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty Phong M\u1ea1o chuy\u00ean s\u1ea3n xu\u1ea5t, kinh doanh v\u1eadt li\u1ec7u ng\u00e0nh gi\u00e0y v\u00e0 b\u00e1n m\u1eb7t h\u00e0ng t\u1ea5m l\u00f3t \u0111\u1ebf gi\u00e0y cho kh\u00e1ch h\u00e0ng. X\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, t\u1ea5m l\u00f3t \u0111\u1ebf gi\u00e0y l\u00e0 m\u1ed9t lo\u1ea1i b\u00e1n th\u00e0nh ph\u1ea9m: ng\u01b0\u1eddi mua ch\u1ec9 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c sau khi \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t ti\u1ebfp \u0111\u1ec3 ho\u00e0n thi\u1ec7n th\u00e0nh \u0111\u00f4i gi\u00e0y, ch\u1ee9 kh\u00f4ng th\u1ec3 d\u00f9ng tr\u1ef1c ti\u1ebfp nh\u01b0 m\u1ed9t s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng. Do \u0111\u00f3, kh\u00e1ch h\u00e0ng mua t\u1ea5m l\u00f3t \u0111\u1ebf gi\u00e0y c\u1ee7a Phong M\u1ea1o ch\u1eafc ch\u1eafn kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng, m\u00e0 l\u00e0 m\u1ed9t m\u1eaft x\u00edch trong chu\u1ed7i s\u1ea3n xu\u1ea5t ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng c\u1ee7a Phong M\u1ea1o c\u1ea7n l\u01b0u \u00fd: h\u00f3a \u0111\u01a1n xu\u1ea5t ra <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c ghi th\u00f4ng tin ng\u01b0\u1eddi mua l\u00e0 &#8220;ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221;<\/b><span style=\"font-weight: 400;\">, m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i y\u00eau c\u1ea7u b\u00ean mua cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng) \u0111\u1ec3 th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu v\u1eabn ghi &#8220;b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u00f3a \u0111\u01a1n s\u1ebd b\u1ecb coi l\u00e0 sai s\u00f3t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00e0ng, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, v\u00e0 doanh nghi\u1ec7p l\u1ea1i ph\u1ea3i quay v\u1ec1 x\u1eed l\u00fd theo h\u01b0\u1edbng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean. V\u00ed d\u1ee5 n\u00e0y cho th\u1ea5y: vi\u1ec7c r\u00e0 so\u00e1t \u0111\u00fang b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi mua ngay t\u1eeb \u0111\u1ea7u quan tr\u1ecdng kh\u00f4ng k\u00e9m vi\u1ec7c bi\u1ebft c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 ph\u00e1t sinh sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 sai, k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, y\u00eau c\u1ea7u ng\u01b0\u1eddi mua cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ngay t\u1eeb \u0111\u1ea7u. \u0110\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch m\u00e0 b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho th\u1ea5y r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. \u0110\u00e2y ch\u00ednh l\u00e0 b\u01b0\u1edbc ph\u00f2ng ng\u1eeba hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tra_cuu_muc_phat_hoa_don_nam_2026\"><\/span><b>B\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9327\" aria-describedby=\"caption-attachment-9327\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9327\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat.jpg\" alt=\"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t v\u00e0 b\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xu-ly-hoa-don-sai-sot-va-bang-tra-cuu-muc-phat-khi-vi-pham-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9327\" class=\"wp-caption-text\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t v\u00e0 b\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u1eed l\u00fd \u0111\u00fang quy tr\u00ecnh khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n l\u00e0 c\u00e1ch tr\u1ef1c ti\u1ebfp \u0111\u1ec3 tr\u00e1nh c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, v\u1ed1n c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng n\u1ebfu vi ph\u1ea1m \u1edf di\u1ec7n r\u1ed9ng. M\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n m\u1edbi n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-310-2025-nd-cp-sua-doi-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-420494-d1.html\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 1 v\u00e0 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m 1: <\/b><span style=\"font-weight: 400;\">Vi ph\u1ea1m l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh, ghi nh\u1eadn doanh thu:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1eadp sai th\u1eddi \u0111i\u1ec3m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 s\u1ed1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 \u0111\u1ebfn d\u01b0\u1edbi 20 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 70.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m 2:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho 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; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1eadp sai th\u1eddi \u0111i\u1ec3m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 s\u1ed1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.500.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 10.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, m\u1ee9c ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m x\u1ea3y ra trong c\u00f9ng m\u1ed9t ng\u00e0y th\u00ec ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t 01 l\u1ea7n, theo m\u1ee9c cao nh\u1ea5t trong khung x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng (c\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n ch\u1eb7t ch\u1ebd ngay t\u1eeb kh\u00e2u l\u1eadp, thay v\u00ec \u0111\u1ec3 ph\u00e1t sinh sai s\u00f3t h\u00e0ng lo\u1ea1t r\u1ed3i m\u1edbi x\u1eed l\u00fd. B\u1edfi khi \u0111\u00f3, kh\u00f4ng ch\u1ec9 t\u1ed1n th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf h\u00f3a \u0111\u01a1n, m\u00e0 r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t c\u0169ng t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-dich-vu-ke-toan\/\">thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.\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;\">T\u00f3m l\u1ea1i, nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t l\u00e0: doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c n\u1ed9i dung b\u1ecb sai tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn c\u00e1ch x\u1eed l\u00fd, thay v\u00ec t\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i t\u1eeb \u0111\u1ea7u. N\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 sai nh\u1eefng n\u1ed9i dung kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, vi\u1ec7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T t\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 \u0111\u1ee7. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu sai s\u00f3t li\u00ean quan \u0111\u1ebfn m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t hay ti\u1ec1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn nh\u1ea5t qu\u00e1n gi\u1eefa l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111\u00fang theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n khi h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n trong vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u1ef1c t\u1ebf, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng m\u1ed9t<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/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 nh\u01b0 MAN s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd.\u00a0<\/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 gi\u1ea3i \u0111\u00e1p ho\u1eb7c t\u01b0 v\u1ea5n chi ti\u1ebft. 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><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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_xu_ly_hoa_don_dien_tu_sai_sot\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/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_dien_tu_sai_ten_hoac_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_hoa_don_moi_khong\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. N\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c, trong khi khi m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf v\u1eabn ch\u00ednh x\u00e1c th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t v\u00e0 g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T t\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.                    <\/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_sai_ma_so_thue_cua_nguoi_mua_thi_xu_ly_theo_hinh_thuc_nao\"><\/span>H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u00ec x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y thu\u1ed9c nh\u00f3m sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c: l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 sai s\u00f3t v\u00e0 th\u1ef1c t\u1ebf giao d\u1ecbch.                    <\/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=\"Mau_04SS-HDDT_dung_trong_truong_hop_nao\"><\/span>M\u1eabu 04\/SS-H\u0110\u0110T d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 m\u1eabu th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai s\u00f3t thu\u1ed9c nh\u00f3m kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/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_dieu_chinh_thi_ke_khai_thue_vao_ky_nao\"><\/span>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec k\u00ea khai thu\u1ebf v\u00e0o k\u1ef3 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (t\u1ee9c k\u1ef3 hi\u1ec7n t\u1ea1i), kh\u00f4ng ph\u1ea3i quay l\u1ea1i k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb sai. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi quy \u0111\u1ecbnh c\u0169, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT cho doanh nghi\u1ec7p.                    <\/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_xuat_cho_khach_hang_mua_nguyen_lieu_de_san_xuat_tiep_nhung_lai_ghi_ban_cho_nguoi_tieu_dung_co_phai_la_hoa_don_sai_sot_khong\"><\/span>H\u00f3a \u0111\u01a1n xu\u1ea5t cho kh\u00e1ch h\u00e0ng mua nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ti\u1ebfp nh\u01b0ng l\u1ea1i ghi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n sai s\u00f3t 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. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c l\u1ed7i ghi sai \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi mua. Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin ng\u01b0\u1eddi mua; n\u1ebfu b\u1ea3n ch\u1ea5t giao d\u1ecbch cho th\u1ea5y ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng, h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua theo y\u00eau c\u1ea7u, kh\u00f4ng \u0111\u01b0\u1ee3c ghi chung l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.                     <\/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 \u0111i\u1ec7n t\u1eed sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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