{"id":16305,"date":"2026-07-31T03:26:59","date_gmt":"2026-07-31T03:26:59","guid":{"rendered":"https:\/\/mva.vn\/?p=16305"},"modified":"2026-07-31T03:26:59","modified_gmt":"2026-07-31T03:26:59","slug":"05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\/","title":{"rendered":"05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m sau khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. So v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 89 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay v\u00ec k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh k\u00ea khai sai k\u1ef3 ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p 05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/p>\n

I. Khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 g\u00ec?<\/h2>\n
\"05
05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/h3>\n

Khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00ecnh th\u1ee9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ngay khi ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, thay v\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/p>\n

H\u00ecnh th\u1ee9c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1eb7c c\u00e1c giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9.<\/p>\n

1.2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n

Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong>, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026<\/strong> v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p>\n

1.3. \u00dd ngh\u0129a c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/h3>\n

Vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh gi\u00fap:<\/p>\n

    \n
  • \u0110\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c k\u00ea khai.<\/li>\n
  • Th\u1ed1ng nh\u1ea5t c\u00e1ch \u00e1p d\u1ee5ng tr\u00ean to\u00e0n qu\u1ed1c.<\/li>\n
  • H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng k\u00ea khai sai k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n
  • T\u0103ng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/li>\n<\/ul>\n

    II. 05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89<\/h2>\n

    2.1. Tr\u01b0\u1eddng h\u1ee3p 1: Ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/h3>\n

    \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>, n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

    Tuy nhi\u00ean, n\u1ebfu trong c\u00f9ng m\u1ed9t th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai theo th\u00e1ng thay v\u00ec khai ri\u00eang t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

    M\u1ed9t c\u00e1 nh\u00e2n kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t th\u00e1ng th\u00ec c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p \u0111\u1ec3 k\u00ea khai theo th\u00e1ng.<\/p>\n

    2.2. Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/h3>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong> th\u00ec \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p \u0111\u1ed1i v\u1edbi:<\/p>\n

      \n
    • C\u00e1 nh\u00e2n kh\u00f4ng kinh doanh.<\/li>\n
    • H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n.<\/li>\n
    • M\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng xuy\u00ean.<\/li>\n<\/ul>\n

      Vi\u1ec7c khai thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

      2.3. Tr\u01b0\u1eddng h\u1ee3p 3: Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c<\/h3>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong> c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh (bao g\u1ed3m thu\u1ebf GTGT) t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong> ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n

      Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng<\/strong> \u0111\u1ed1i v\u1edbi:<\/p>\n

        \n
      • Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng trong khu phi thu\u1ebf quan.<\/li>\n
      • Ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n.<\/li>\n
      • Ho\u1ea1t \u0111\u1ed9ng kh\u1ea3o s\u00e1t.<\/li>\n
      • Ho\u1ea1t \u0111\u1ed9ng thi\u1ebft k\u1ebf.<\/li>\n
      • D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
      • D\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m.<\/li>\n<\/ul>\n

        N\u1ebfu trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u c\u00f4ng tr\u00ecnh thu\u1ed9c di\u1ec7n n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai theo th\u00e1ng.<\/p>\n

        2.4. Tr\u01b0\u1eddng h\u1ee3p 4: Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c<\/h3>\n

        Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c<\/strong> n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u0169ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

        M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh l\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c qu\u1ea3n l\u00fd ngu\u1ed3n thu ng\u00e2n s\u00e1ch t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

        N\u1ebfu trong c\u00f9ng m\u1ed9t th\u00e1ng ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch th\u00ec \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 khai theo th\u00e1ng.<\/p>\n

        2.5. Tr\u01b0\u1eddng h\u1ee3p 5: T\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay<\/h3>\n

        Th\u00f4ng t\u01b0 89 quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n:<\/p>\n

          \n
        • Kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n
        • Khai thu\u1ebf thay.<\/li>\n
        • N\u1ed9p thu\u1ebf thay.<\/li>\n<\/ul>\n

          Theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

          N\u1ebfu trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai theo th\u00e1ng.<\/p>\n

          III. Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/h2>\n

          3.1. Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u00e1p d\u1ee5ng<\/h3>\n

          Th\u00f4ng t\u01b0 89 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea5t c\u1ea3 doanh nghi\u1ec7p ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

          \u0110a s\u1ed1 doanh nghi\u1ec7p v\u1eabn th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c theo qu\u00fd n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n k\u00ea khai \u0111\u1ecbnh k\u1ef3.<\/p>\n

          Ch\u1ec9 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

          3.2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong th\u00e1ng<\/h3>\n

          M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111\u1ed1i v\u1edbi nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, n\u1ebfu trong c\u00f9ng m\u1ed9t th\u00e1ng ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p t\u1ed5ng h\u1ee3p \u0111\u1ec3 khai theo th\u00e1ng<\/strong> thay v\u00ec ph\u1ea3i l\u1eadp nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang l\u1ebb. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n.<\/p>\n

          3.3. K\u00ea khai \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/h3>\n

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf \u0111\u1ec3 tr\u00e1nh:<\/p>\n

            \n
          • N\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm.<\/li>\n
          • K\u00ea khai sai k\u1ef3.<\/li>\n
          • B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n

            IV. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 89<\/h2>\n

            4.1. Nh\u1ea7m gi\u1eefa khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 khai theo th\u00e1ng<\/h3>\n

            Nhi\u1ec1u k\u1ebf to\u00e1n hi\u1ec3u r\u1eb1ng c\u1ee9 ph\u00e1t sinh giao d\u1ecbch l\u00e0 ph\u1ea3i khai ngay.<\/p>\n

            Th\u1ef1c t\u1ebf, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ed5ng h\u1ee3p theo th\u00e1ng th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn khai theo th\u00e1ng.<\/p>\n

            4.2. Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n

            M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u00e1p d\u1ee5ng khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh m\u1eb7c d\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n quy \u0111\u1ecbnh.<\/p>\n

            \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 v\u00e0 g\u00e2y kh\u00f3 kh\u0103n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n

            4.3. B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 khai thu\u1ebf<\/h3>\n

            \u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean nh\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c x\u00e2y d\u1ef1ng ngo\u00e0i t\u1ec9nh, k\u1ebf to\u00e1n d\u1ec5 b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 khai thu\u1ebf n\u1ebfu kh\u00f4ng theo d\u00f5i ri\u00eang t\u1eebng giao d\u1ecbch.<\/p>\n

            V. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh?<\/h2>\n

            5.1. R\u00e0 so\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

            Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p.<\/p>\n

            5.2. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3>\n

            C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 khai thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo m\u1eabu bi\u1ec3u v\u00e0 quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp h\u1ed3 s\u01a1.<\/p>\n

            5.3. \u0110\u00e0o t\u1ea1o b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/h3>\n

            K\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf, m\u1eabu bi\u1ec3u v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb k\u1ef3 k\u00ea khai \u0111\u1ea7u ti\u00ean.<\/p>\n

            VI. K\u1ebft lu\u1eadn<\/h2>\n

            05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC bao g\u1ed3m: ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp; tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean; chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c; v\u00e0 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>","protected":false},"excerpt":{"rendered":"

            Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p,..<\/p>\n","protected":false},"author":1,"featured_media":16306,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u 05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft t\u1eeb ng\u00e0y 01\/7\/2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC[:]\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u 05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft t\u1eeb ng\u00e0y 01\/7\/2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-31T03:26:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/07\/AN-ANH-WEBSITE-2026-07-31T102007.921.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\\\/2026\\\/TT-BTC\",\"datePublished\":\"2026-07-31T03:26:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/\"},\"wordCount\":2283,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/AN-ANH-WEBSITE-2026-07-31T102007.921.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/05-truong-hop-khai-thue-gtgt-theo-tung-lan-phat-sinh-thong-tu-89\\\/\",\"name\":\"[:vi]05 tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo Th\u00f4ng t\u01b0 89\\\/2026\\\/TT-BTC[:] - 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