{"id":16538,"date":"2026-08-13T07:15:31","date_gmt":"2026-08-13T07:15:31","guid":{"rendered":"https:\/\/mva.vn\/?p=16538"},"modified":"2026-08-13T07:15:31","modified_gmt":"2026-08-13T07:15:31","slug":"diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026"},"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>

\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt khi th\u1ef1c hi\u1ec7n k\u00ea khai t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 ho\u1eb7c qu\u00fd III\/2026. Th\u00f4ng t\u01b0 89 thay th\u1ebf h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u khai thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu 01\/GTGT, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh l\u1ea1i c\u00e1c ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/p>\n

I. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay \u0111\u1ed5i m\u1eabu khai thu\u1ebf GTGT t\u1eeb khi n\u00e0o?<\/h2>\n
\"\u0110i\u1ec3m
\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89<\/figcaption><\/figure>\n

1.1. Th\u00f4ng t\u01b0 89 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/h3>\n

Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/strong> v\u00e0 thay th\u1ebf h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u m\u1edbi khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/7\/2026.<\/p>\n

1.2. K\u1ef3 th\u00e1ng 7\/2026 s\u1eed d\u1ee5ng m\u1eabu m\u1edbi<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p khai thu\u1ebf GTGT theo th\u00e1ng:<\/p>\n

Th\u00e1ng 6\/2026:<\/strong> s\u1eed d\u1ee5ng m\u1eabu theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n

Th\u00e1ng 7\/2026:<\/strong> s\u1eed d\u1ee5ng m\u1eabu theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p khai thu\u1ebf theo qu\u00fd:<\/p>\n

Qu\u00fd II\/2026:<\/strong> v\u1eabn s\u1eed d\u1ee5ng m\u1eabu c\u0169.<\/p>\n

Qu\u00fd III\/2026:<\/strong> s\u1eed d\u1ee5ng m\u1eabu m\u1edbi.<\/p>\n

Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 89 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

1.3. C\u00e1c m\u1eabu GTGT \u0111\u00e1ng ch\u00fa \u00fd<\/h3>\n

Theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 khai thu\u1ebf GTGT g\u1ed3m nhi\u1ec1u m\u1eabu ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u01b0\u1eddng h\u1ee3p k\u00ea khai.<\/p>\n

Trong \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n
M\u1eabu<\/th>\nN\u1ed9i dung<\/th>\n<\/tr>\n<\/thead>\n
01\/GTGT<\/strong><\/td>\nT\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/td>\n<\/tr>\n
03\/GTGT<\/strong><\/td>\nT\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT \u0111\u1ed1i v\u1edbi v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd<\/td>\n<\/tr>\n
01-2\/GTGT<\/strong><\/td>\nPh\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/td>\n<\/tr>\n
01-6\/GTGT<\/strong><\/td>\nPh\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, tr\u1eeb th\u1ee7y \u0111i\u1ec7n v\u00e0 x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n<\/td>\n<\/tr>\n
01-8\/GTGT<\/strong><\/td>\nPh\u1ee5 l\u1ee5c th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

C\u00e1c m\u1eabu n\u00e0y \u0111\u1ec1u n\u1eb1m trong h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu m\u1edbi \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.<\/p>\n

II. \u0110i\u1ec3m m\u1edbi tr\u00ean m\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89<\/h2>\n

2.1. B\u1ed5 sung ch\u1ec9 ti\u00eau 32a v\u00e0 32b<\/h3>\n

M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd tr\u00ean m\u1eabu 01\/GTGT m\u1edbi l\u00e0 vi\u1ec7c t\u00e1ch r\u00f5 c\u00e1c kho\u1ea3n doanh thu li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT.<\/p>\n

C\u1ee5 th\u1ec3:<\/p>\n

Ch\u1ec9 ti\u00eau [32a]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

Ch\u1ec9 ti\u00eau [32b]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

Vi\u1ec7c t\u00e1ch hai ch\u1ec9 ti\u00eau gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n doanh thu thay v\u00ec ch\u1ec9 theo d\u00f5i chung nh\u01b0 tr\u01b0\u1edbc.<\/p>\n

2.2. B\u1ed5 sung ch\u1ec9 ti\u00eau 34a<\/h3>\n

M\u1eabu 01\/GTGT m\u1edbi c\u00f3 th\u00eam:<\/p>\n

[34a] \u2013 Doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lo\u1ea1i doanh thu kh\u00e1c nhau.<\/p>\n

K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n

    \n
  • Doanh thu ch\u1ecbu thu\u1ebf GTGT.<\/li>\n
  • Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n
  • Doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf.<\/li>\n
  • Doanh thu kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/li>\n<\/ul>\n

    Kh\u00f4ng n\u00ean g\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o c\u00f9ng m\u1ed9t nh\u00f3m.<\/p>\n

    2.3. Thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau 27<\/h3>\n

    Tr\u00ean m\u1eabu 01\/GTGT m\u1edbi, ch\u1ec9 ti\u00eau [27]<\/strong> ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

    Theo h\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu m\u1edbi:<\/p>\n

    [27] = [29] + [30] + [32] + [32a] – [32b]<\/strong><\/p>\n

    Trong \u0111\u00f3:<\/p>\n

      \n
    • [29]: Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 0%.<\/li>\n
    • [30]: Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 5%.<\/li>\n
    • [32]: Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/li>\n
    • [32a]: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT.<\/li>\n
    • [32b]: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t ki\u1ec3m tra khi chuy\u1ec3n t\u1eeb m\u1eabu c\u0169 sang m\u1eabu m\u1edbi.<\/p>\n

      2.4. Ch\u1ec9 ti\u00eau 34 c\u0169ng thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh<\/h3>\n

      Tr\u00ean m\u1eabu m\u1edbi:<\/p>\n

      [34] = [26] + [27] + [34a]<\/strong><\/p>\n

      Trong \u0111\u00f3:<\/p>\n

      [26]<\/strong> l\u00e0 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

      [27]<\/strong> l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n

      [34a]<\/strong> l\u00e0 doanh thu kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/p>\n

      Nh\u01b0 v\u1eady, t\u1ed5ng doanh thu tr\u00ean t\u1edd khai m\u1edbi \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n c\u00e1c nh\u00f3m doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      2.5. Ch\u1ec9 ti\u00eau 35 v\u00e0 36<\/h3>\n

      [35] \u2013 Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong><\/p>\n

      \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n

      [35] = [28]<\/strong><\/p>\n

      Trong \u0111\u00f3 [28] l\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf.<\/p>\n

      Ti\u1ebfp \u0111\u00f3:<\/p>\n

      [36] = [35] – [25]<\/strong><\/p>\n

      Ch\u1ec9 ti\u00eau [36] ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3.<\/p>\n

      Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u01b0\u1edbc khi g\u1eedi t\u1edd khai.<\/p>\n

      III. \u0110i\u1ec3m m\u1edbi v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT tr\u00ean m\u1eabu 01\/GTGT<\/h2>\n

      3.1. Ch\u1ec9 ti\u00eau 37 v\u00e0 38 ti\u1ebfp t\u1ee5c c\u00f3 vai tr\u00f2 quan tr\u1ecdng<\/h3>\n

      M\u1eabu m\u1edbi v\u1eabn c\u00f3:<\/p>\n

      [37] \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/strong><\/p>\n

      [38] \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/strong><\/p>\n

      Tuy nhi\u00ean, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1ch x\u1eed l\u00fd sai s\u00f3t theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

      Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec1u ph\u1ea3i khai b\u1ed5 sung t\u1edd khai c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

      M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u00f4ng qua vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau [37], [38] tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n

      3.2. Ch\u1ec9 ti\u00eau 39a \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1eabu m\u1edbi<\/h3>\n

      M\u1eabu 01\/GTGT c\u00f3 ch\u1ec9 ti\u00eau:<\/p>\n

      [39a] \u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c chuy\u1ec3n sang ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb.<\/strong><\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngu\u1ed3n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang.<\/p>\n

      Kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng \u0111\u01b0a to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb c\u00e1c h\u1ed3 s\u01a1 kh\u00e1c v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n

      3.3. Ch\u1ec9 ti\u00eau 40a, 40b v\u00e0 40<\/h3>\n

      M\u1eabu m\u1edbi t\u00e1ch r\u00f5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 s\u1ed1 thu\u1ebf li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

      Theo h\u01b0\u1edbng d\u1eabn:<\/p>\n

      [40a] = [36] – [22] + [37] – [38] – [39a]<\/strong><\/p>\n

      N\u1ebfu k\u1ebft qu\u1ea3 \u00e2m th\u00ec x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a m\u1eabu.<\/p>\n

      [40b]<\/strong> ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 khai t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean m\u1eabu 02\/GTGT.<\/p>\n

      Sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh:<\/p>\n

      [40] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p sau khi b\u00f9 tr\u1eeb.<\/strong><\/p>\n

      \u0110i\u1ec1u n\u00e0y gi\u00fap vi\u1ec7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u1eefa ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 h\u01a1n tr\u00ean t\u1edd khai.<\/p>\n

      IV. M\u1eabu 03\/GTGT c\u00f3 g\u00ec m\u1edbi?<\/h2>\n

      4.1. M\u1eabu 03\/GTGT \u00e1p d\u1ee5ng cho v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd<\/h3>\n

      M\u1eabu 03\/GTGT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng:<\/p>\n

        \n
      • Mua b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/li>\n
      • Ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/li>\n<\/ul>\n

        \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>.<\/p>\n

        4.2. Kh\u00f4ng s\u1eed d\u1ee5ng m\u1eabu 03\/GTGT cho doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng<\/h3>\n

        Doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh nh\u1ea7m gi\u1eefa:<\/p>\n

        M\u1eabu 01\/GTGT:<\/strong> ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n

        M\u1eabu 03\/GTGT:<\/strong> tr\u1ef1c ti\u1ebfp tr\u00ean GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/p>\n

        N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng l\u1ef1a ch\u1ecdn m\u1eabu 03\/GTGT ch\u1ec9 v\u00ec c\u00f3 ph\u00e1t sinh m\u1ed9t giao d\u1ecbch li\u00ean quan \u0111\u1ebfn v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/p>\n

        C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh.<\/p>\n

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

        Do m\u1eabu 03\/GTGT m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh theo Th\u00f4ng t\u01b0 89, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng c\u1ea7n ki\u1ec3m tra ph\u1ea7n m\u1ec1m khai thu\u1ebf \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu m\u1edbi hay ch\u01b0a.<\/p>\n

        \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra:<\/p>\n

          \n
        • K\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n
        • Doanh thu.<\/li>\n
        • Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n
        • Thu\u1ebf su\u1ea5t.<\/li>\n
        • S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n
        • Ch\u1eef k\u00fd s\u1ed1.<\/li>\n<\/ul>\n

          V. \u0110i\u1ec3m m\u1edbi t\u1ea1i m\u1eabu 01-2\/GTGT v\u00e0 01-6\/GTGT<\/h2>\n

          5.1. M\u1eabu 01-2\/GTGT d\u00e0nh cho ho\u1ea1t \u0111\u1ed9ng th\u1ee7y \u0111i\u1ec7n<\/h3>\n

          M\u1eabu 01-2\/GTGT<\/strong> l\u00e0 ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/strong>.<\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u t\u1ec9nh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u00e2n b\u1ed5 cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/p>\n

          Th\u00f4ng t\u01b0 89 h\u01b0\u1edbng d\u1eabn s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i t\u1eebng t\u1ec9nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a ph\u1ea7n nh\u00e0 m\u00e1y t\u1ea1i t\u1eebng t\u1ec9nh so v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y.<\/p>\n

          5.2. C\u00e1ch ph\u00e2n b\u1ed5 thu\u1ebf th\u1ee7y \u0111i\u1ec7n<\/h3>\n

          Theo h\u01b0\u1edbng d\u1eabn, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i t\u1eebng t\u1ec9nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n

          Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i t\u1ec9nh = Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 m\u00e1y \u00d7 T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 t\u1ea1i t\u1ec9nh.<\/strong><\/p>\n

          Trong \u0111\u00f3, t\u1ef7 l\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a ph\u1ea7n nh\u00e0 m\u00e1y t\u1ea1i t\u1eebng t\u1ec9nh so v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y.<\/p>\n

          \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p th\u1ee7y \u0111i\u1ec7n c\u1ea7n ki\u1ec3m tra k\u1ef9 khi l\u1eadp ph\u1ee5 l\u1ee5c 01-2\/GTGT.<\/p>\n

          5.3. M\u1eabu 01-6\/GTGT d\u00f9ng cho tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/h3>\n

          M\u1eabu 01-6\/GTGT<\/strong> l\u00e0 ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n<\/strong>.<\/p>\n

          \u0110\u00e2y l\u00e0 m\u1eabu \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3:<\/p>\n

            \n
          • \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/li>\n
          • C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/li>\n
          • Ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i nhi\u1ec1u t\u1ec9nh.<\/li>\n
          • C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu.<\/li>\n<\/ul>\n

            5.4. Ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00e1c t\u1ec9nh<\/h3>\n

            Th\u00f4ng t\u01b0 89 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai thu\u1ebf GTGT t\u1eadp trung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 thu\u1ebf GTGT theo m\u1eabu 01-6\/GTGT trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ph\u00e2n b\u1ed5.<\/p>\n

            Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ecba b\u00e0n v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i ph\u00e2n b\u1ed5 cho t\u1eebng t\u1ec9nh.<\/p>\n

            5.5. L\u01b0u \u00fd khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/h3>\n

            N\u1ebfu doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u t\u1ec9nh, kh\u00f4ng ph\u1ea3i m\u1ecdi chi nh\u00e1nh \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng ph\u1ea3i l\u1eadp m\u1ed9t t\u1edd khai GTGT ri\u00eang.<\/p>\n

            K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

            Chi nh\u00e1nh c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 hay kh\u00f4ng?<\/strong><\/p>\n

            Doanh nghi\u1ec7p khai t\u1eadp trung hay chi nh\u00e1nh khai ri\u00eang?<\/strong><\/p>\n

            C\u00f3 ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf cho t\u1ec9nh n\u01a1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng?<\/strong><\/p>\n

            Sau \u0111\u00f3 m\u1edbi x\u00e1c \u0111\u1ecbnh c\u00f3 s\u1eed d\u1ee5ng 01-6\/GTGT hay kh\u00f4ng.<\/p>\n

            VI. M\u1eabu 01-8\/GTGT v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/h2>\n

            6.1. M\u1eabu 01-8\/GTGT l\u00e0 g\u00ec?<\/h3>\n

            M\u1eabu 01-8\/GTGT<\/strong> l\u00e0 Ph\u1ee5 l\u1ee5c th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT<\/strong> theo h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu m\u1edbi.<\/p>\n

            M\u1eabu n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/p>\n

            6.2. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/h3>\n

            Khi l\u1eadp ph\u1ee5 l\u1ee5c, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/p>\n

              \n
            • S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n
            • S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n
            • S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
            • S\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n
            • S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n k\u1ef3 n\u00e0y.<\/li>\n
            • C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n

              Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai 01\/GTGT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngay s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

              6.3. M\u1eabu 01-8\/GTGT c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi t\u1edd khai ch\u00ednh<\/h3>\n

              Th\u00f4ng tin tr\u00ean 01-8\/GTGT ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 t\u1edd khai GTGT li\u00ean quan.<\/p>\n

              N\u1ebfu s\u1ed1 li\u1ec7u kh\u00f4ng th\u1ed1ng nh\u1ea5t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1.<\/p>\n

              V\u00ec v\u1eady, tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu:<\/p>\n

              01\/GTGT \u2194 01-8\/GTGT \u2194 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2194 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u2194 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/strong><\/p>\n

              VII. So s\u00e1nh nhanh m\u1eabu GTGT tr\u01b0\u1edbc v\u00e0 sau 01\/7\/2026<\/h2>\n

              7.1. B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi<\/h3>\n
              \n
              \n\n\n\n\n\n\n\n\n\n\n\n\n\n
              N\u1ed9i dung<\/th>\nTr\u01b0\u1edbc 01\/7\/2026<\/th>\nT\u1eeb 01\/7\/2026<\/th>\n<\/tr>\n<\/thead>\n
              V\u0103n b\u1ea3n ch\u00ednh<\/td>\nTT80\/2021\/TT-BTC<\/td>\nTT89\/2026\/TT-BTC<\/td>\n<\/tr>\n
              M\u1eabu 01\/GTGT<\/td>\nM\u1eabu c\u0169<\/td>\nM\u1eabu m\u1edbi<\/td>\n<\/tr>\n
              Ch\u1ec9 ti\u00eau 32a<\/td>\nKh\u00f4ng theo c\u1ea5u tr\u00fac m\u1edbi<\/td>\nC\u00f3<\/td>\n<\/tr>\n
              Ch\u1ec9 ti\u00eau 32b<\/td>\nKh\u00f4ng theo c\u1ea5u tr\u00fac m\u1edbi<\/td>\nC\u00f3<\/td>\n<\/tr>\n
              Ch\u1ec9 ti\u00eau 34a<\/td>\nKh\u00f4ng theo c\u1ea5u tr\u00fac m\u1edbi<\/td>\nC\u00f3<\/td>\n<\/tr>\n
              M\u1eabu 01-2\/GTGT<\/td>\nTheo h\u1ec7 th\u1ed1ng c\u0169<\/td>\nM\u1eabu m\u1edbi<\/td>\n<\/tr>\n
              M\u1eabu 01-6\/GTGT<\/td>\nTheo h\u1ec7 th\u1ed1ng c\u0169<\/td>\nM\u1eabu m\u1edbi<\/td>\n<\/tr>\n
              M\u1eabu 01-8\/GTGT<\/td>\nTheo h\u1ec7 th\u1ed1ng c\u0169<\/td>\nPh\u1ee5 l\u1ee5c th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1edbi<\/td>\n<\/tr>\n
              X\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh GTGT<\/td>\nTheo quy \u0111\u1ecbnh c\u0169<\/td>\nC\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 37, 38<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

              Th\u00f4ng t\u01b0 89 \u0111\u00e3 thay th\u1ebf h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u khai thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/7\/2026.<\/p>\n

              7.2. \u0110i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n nh\u1edb nh\u1ea5t<\/h3>\n

              C\u00f3 th\u1ec3 t\u00f3m t\u1eaft c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng th\u00e0nh 5 n\u1ed9i dung:<\/p>\n

              M\u1ed9t l\u00e0<\/strong>, chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u1eabu khai thu\u1ebf m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf sau 01\/7\/2026.<\/p>\n

              Hai l\u00e0<\/strong>, m\u1eabu 01\/GTGT c\u00f3 th\u00eam c\u00e1c ch\u1ec9 ti\u00eau gi\u00fap ph\u00e2n lo\u1ea1i doanh thu r\u00f5 h\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 32a, 32b v\u00e0 34a<\/strong>.<\/p>\n

              Ba l\u00e0<\/strong>, c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau 27, 34, 35, 36, 40a, 40b v\u00e0 40<\/strong> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u1ea1i.<\/p>\n

              B\u1ed1n l\u00e0<\/strong>, c\u00e1c ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 thu\u1ebf nh\u01b0 01-2\/GTGT v\u00e0 01-6\/GTGT<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5.<\/p>\n

              N\u0103m l\u00e0<\/strong>, m\u1eabu 01-8\/GTGT<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT.<\/p>\n

              VIII. K\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec khi chuy\u1ec3n sang m\u1eabu m\u1edbi?<\/h2>\n

              8.1. Ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u00ea khai<\/h3>\n

              Tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai th\u00e1ng 7\/2026 ho\u1eb7c qu\u00fd III\/2026, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf \u0111\u00e3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu theo Th\u00f4ng t\u01b0 89 hay ch\u01b0a.<\/p>\n

              Kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng l\u1ea1i file m\u1eabu c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 80.<\/p>\n

              8.2. R\u00e0 so\u00e1t l\u1ea1i c\u00e1ch ph\u00e2n lo\u1ea1i doanh thu<\/h3>\n

              \u0110\u00e2y l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng nh\u1ea5t.<\/p>\n

              Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i ri\u00eang:<\/p>\n

                \n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 0%.<\/li>\n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 5%.<\/li>\n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 10%.<\/li>\n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf.<\/li>\n
              • Kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf.<\/li>\n
              • Doanh thu kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a thu\u1ebf GTGT.<\/li>\n<\/ul>\n

                Vi\u1ec7c ph\u00e2n lo\u1ea1i sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai c\u1ea3 ch\u1ec9 ti\u00eau doanh thu v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

                8.3. Ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c kh\u00f4ng<\/h3>\n

                Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u1ea3i n\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c m\u1eabu 01-2, 01-6 v\u00e0 01-8.<\/p>\n

                K\u1ebf to\u00e1n ch\u1ec9 l\u1eadp ph\u1ee5 l\u1ee5c t\u01b0\u01a1ng \u1ee9ng n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/p>\n

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

                Kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1ee7y \u0111i\u1ec7n \u2192 kh\u00f4ng l\u1eadp 01-2\/GTGT.<\/strong><\/p>\n

                Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 thu\u1ebf \u2192 kh\u00f4ng l\u1eadp 01-6\/GTGT.<\/strong><\/p>\n

                Kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u2192 kh\u00f4ng l\u1eadp 01-8\/GTGT.<\/strong><\/p>\n

                8.4. \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd k\u1ef3 chuy\u1ec3n ti\u1ebfp<\/h3>\n

                M\u1ed9t l\u1ed7i d\u1ec5 x\u1ea3y ra l\u00e0 d\u00f9ng m\u1eabu Th\u00f4ng t\u01b0 89 \u0111\u1ec3 khai qu\u00fd II\/2026<\/strong>.<\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u00fang.<\/p>\n

                Qu\u00fd II\/2026 v\u1eabn thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 n\u00ean th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 89 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

                T\u1eeb qu\u00fd III\/2026<\/strong>, doanh nghi\u1ec7p chuy\u1ec3n sang m\u1eabu m\u1edbi.<\/p>\n

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

                \u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eadp trung v\u00e0o vi\u1ec7c thay th\u1ebf h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu c\u0169 v\u00e0 thi\u1ebft k\u1ebf l\u1ea1i c\u00e1ch ph\u1ea3n \u00e1nh, ph\u00e2n lo\u1ea1i doanh thu, thu\u1ebf GTGT v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, m\u1eabu 01\/GTGT l\u00e0 m\u1eabu c\u1ea7n quan t\u00e2m nh\u1ea5t. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n ph\u1ea3i ch\u00fa \u00fd c\u00e1c ch\u1ec9 ti\u00eau [27], [32a], [32b], [34a], [37], [38], [39a], [40a], [40b] v\u00e0 [40] \u0111\u1ec3 tr\u00e1nh nh\u1eadp sai s\u1ed1 li\u1ec7u. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang ph\u1ee5 l\u1ee5c. 01-2\/GTGT d\u00e0nh cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n; 01-6\/GTGT d\u00e0nh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 thu\u1ebf GTGT theo quy \u0111\u1ecbnh, tr\u1eeb th\u1ee7y \u0111i\u1ec7n v\u00e0 x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n; c\u00f2n 01-8\/GTGT l\u00e0 ph\u1ee5 l\u1ee5c th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT. \u0110i\u1ec3m quan tr\u1ecdng v\u1ec1 th\u1eddi gian \u00e1p d\u1ee5ng l\u00e0 h\u1ed3 s\u01a1 c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc 01\/7\/2026 v\u1eabn s\u1eed d\u1ee5ng m\u1eabu c\u0169, c\u00f2n h\u1ed3 s\u01a1 c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 01\/7\/2026 s\u1eed d\u1ee5ng m\u1eabu theo Th\u00f4ng t\u01b0 89. V\u00ec v\u1eady, t\u1edd khai GTGT th\u00e1ng 7\/2026 v\u00e0 qu\u00fd III\/2026 ph\u1ea3i chuy\u1ec3n sang m\u1eabu m\u1edbi.<\/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.\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt khi th\u1ef1c..<\/p>\n","protected":false},"author":1,"featured_media":16539,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT, 03\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 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\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026[:]\" \/>\n<meta property=\"og:description\" content=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT, 03\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-13T07:15:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.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=\"16 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\\\/GTGT, 03\\\/GTGT, 01-2\\\/GTGT, 01-6\\\/GTGT, 01-8\\\/GTGT n\u0103m 2026\",\"datePublished\":\"2026-08-13T07:15:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/\"},\"wordCount\":4041,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-13T141115.827.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/\",\"name\":\"[:vi]\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\\\/GTGT, 03\\\/GTGT, 01-2\\\/GTGT, 01-6\\\/GTGT, 01-8\\\/GTGT n\u0103m 2026[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-13T141115.827.png\",\"datePublished\":\"2026-08-13T07:15:31+00:00\",\"description\":\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\\\/2026\\\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\\\/GTGT, 03\\\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 01\\\/7\\\/2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-13T141115.827.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-13T141115.827.png\",\"width\":900,\"height\":603,\"caption\":\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\\\/GTGT, 03\\\/GTGT, 01-2\\\/GTGT, 01-6\\\/GTGT, 01-8\\\/GTGT n\u0103m 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026[:] - MVA Group","description":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT, 03\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026[:]","og_description":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT, 03\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.","og_url":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/","og_site_name":"MVA Group","article_published_time":"2026-08-13T07:15:31+00:00","og_image":[{"width":900,"height":603,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"16 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026","datePublished":"2026-08-13T07:15:31+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/"},"wordCount":4041,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.png","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/","url":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/","name":"[:vi]\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.png","datePublished":"2026-08-13T07:15:31+00:00","description":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT, 03\/GTGT, 01-2, 01-6, 01-8 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.","breadcrumb":{"@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-13T141115.827.png","width":900,"height":603,"caption":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89"},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/diem-moi-mau-bieu-khai-thue-gtgt-thong-tu-89-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"\u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eabu bi\u1ec3u khai thu\u1ebf GTGT t\u1ea1i Th\u00f4ng t\u01b0 89: M\u1eabu 01\/GTGT, 03\/GTGT, 01-2\/GTGT, 01-6\/GTGT, 01-8\/GTGT n\u0103m 2026"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=16538"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16538\/revisions"}],"predecessor-version":[{"id":16540,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16538\/revisions\/16540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/16539"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=16538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=16538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=16538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}