{"id":16395,"date":"2026-08-05T03:01:11","date_gmt":"2026-08-05T03:01:11","guid":{"rendered":"https:\/\/mva.vn\/?p=16395"},"modified":"2026-08-05T03:01:11","modified_gmt":"2026-08-05T03:01:11","slug":"ho-so-hoan-thue-gtgt-gom-nhung-tai-lieu-nao","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-hoan-thue-gtgt-gom-nhung-tai-lieu-nao\/","title":{"rendered":"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o?"},"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>

H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 bao g\u1ed3m gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u00e0 c\u00f2n ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd, h\u1ea1n ch\u1ebf vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1.<\/p>\n

I. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/h2>\n
\"H\u1ed3
H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o?<\/figcaption><\/figure>\n

1.1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/h3>\n

Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf GTGT \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

1.2. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/h3>\n

M\u1ed9t s\u1ed1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n

1.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf kh\u00e1c<\/h3>\n

Ngo\u00e0i hai tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn tr\u00ean, ph\u00e1p lu\u1eadt c\u00f2n quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0:<\/p>\n

    \n
  • \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/li>\n
  • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
  • C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    II. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o?<\/h2>\n

    2.1. Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/h3>\n

    \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c trong m\u1ecdi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>\n

    Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 g\u1eedi \u0111i\u1ec7n t\u1eed c\u00f9ng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>\n

    2.2. T\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/h3>\n

    T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u nh\u01b0:<\/p>\n

      \n
    • B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n
    • H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf GTGT.<\/li>\n
    • T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<\/ul>\n

      2.3. H\u1ed3 s\u01a1 li\u00ean quan theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\n

      \u0110\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i b\u1ed5 sung:<\/p>\n

        \n
      • H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/li>\n
      • H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/li>\n
      • T\u1edd khai h\u1ea3i quan.<\/li>\n
      • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n
      • H\u1ed3 s\u01a1 nghi\u1ec7m thu.<\/li>\n
      • Bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

        III. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/h2>\n

        3.1. H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u<\/h3>\n

        Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/p>\n

        3.2. T\u1edd khai h\u1ea3i quan<\/h3>\n

        \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u1ea3i quan \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u quan tr\u1ecdng ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/p>\n

        3.3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/h3>\n

        Doanh nghi\u1ec7p c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n

        IV. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/h2>\n

        4.1. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n<\/h3>\n

        Bao g\u1ed3m:<\/p>\n

          \n
        • Quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3).<\/li>\n
        • Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/li>\n
        • H\u1ed3 s\u01a1 ph\u00e1p l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

          4.2. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/h3>\n

          Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

          4.3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/h3>\n

          C\u00e1c kho\u1ea3n thanh to\u00e1n thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n

          V. Nh\u1eefng l\u01b0u \u00fd khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/h2>\n

          5.1. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ed1ng nh\u1ea5t<\/h3>\n

          Th\u00f4ng tin tr\u00ean:<\/p>\n

            \n
          • H\u00f3a \u0111\u01a1n.<\/li>\n
          • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
          • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
          • T\u1edd khai thu\u1ebf.<\/li>\n<\/ul>\n

            ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi nhau.<\/p>\n

            5.2. L\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c<\/h3>\n

            Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

              \n
            • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
            • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
            • Bi\u00ean b\u1ea3n giao nh\u1eadn.<\/li>\n
            • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
            • H\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n

              \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf.<\/p>\n

              5.3. K\u00ea khai ch\u00ednh x\u00e1c<\/h3>\n

              S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ph\u1ea3i kh\u1edbp v\u1edbi:<\/p>\n

                \n
              • H\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n
              • S\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
              • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
              • H\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/li>\n<\/ul>\n

                Vi\u1ec7c k\u00ea khai sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf.<\/p>\n

                VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                6.1. C\u00f3 ph\u1ea3i n\u1ed9p b\u1ea3n gi\u1ea5y kh\u00f4ng?<\/h3>\n

                Hi\u1ec7n nay, \u0111a s\u1ed1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 g\u1ed1c \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

                6.2. C\u00f3 b\u1eaft bu\u1ed9c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng?<\/h3>\n

                C\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf.<\/p>\n

                6.3. Thi\u1ebfu h\u1ed3 s\u01a1 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/h3>\n

                N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf s\u1ebd y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ed5 sung, gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh. Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 l\u00e0m k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf.<\/p>\n

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

                H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o?<\/strong> T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf, h\u00f3a \u0111\u01a1n GTGT, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan nh\u01b0 h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf.<\/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.H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c..<\/p>\n","protected":false},"author":1,"featured_media":16396,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u n\u00e0o? 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