{"id":16544,"date":"2026-08-14T02:31:25","date_gmt":"2026-08-14T02:31:25","guid":{"rendered":"https:\/\/mva.vn\/?p=16544"},"modified":"2026-08-14T02:31:25","modified_gmt":"2026-08-14T02:31:25","slug":"xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\/","title":{"rendered":"B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254"},"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>

T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. \u0110\u00e1ng ch\u00fa \u00fd, h\u00f3a \u0111\u01a1n sai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng c\u00e1ch kh\u00f4ng l\u1eadp l\u1ea1i, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf t\u00f9y n\u1ed9i dung sai. \u0110\u1ed3ng th\u1eddi, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n cho b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, xu\u1ea5t kh\u1ea9u v\u00e0 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.<\/em><\/p>\n

I. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2026<\/h2>\n
\"B\u1ea3ng
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n

1.1. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. C\u00f9ng ng\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254. Th\u00f4ng t\u01b0 c\u0169ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/p>\n

1.2. Th\u00f4ng t\u01b0 91 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai<\/h3>\n

\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m c\u1ea3:<\/p>\n

    \n
  • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
  • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 nh\u01b0ng \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n

    T\u00f9y n\u1ed9i dung sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/p>\n

      \n
    • Th\u00f4ng b\u00e1o sai s\u00f3t v\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/li>\n
    • L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n
    • L\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai trong c\u00f9ng th\u00e1ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n

      II. B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t n\u0103m 2026<\/h2>\n

      2.1. B\u1ea3ng x\u1eed l\u00fd nhanh theo t\u1eebng lo\u1ea1i sai s\u00f3t<\/h3>\n
      \n
      \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai<\/th>\nC\u00f3 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/th>\nC\u00e1ch x\u1eed l\u00fd n\u0103m 2026<\/th>\n<\/tr>\n<\/thead>\n
      Sai t\u00ean ng\u01b0\u1eddi mua<\/td>\nKh\u00f4ng<\/td>\nTh\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf theo M\u1eabu 04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
      Sai \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua<\/td>\nKh\u00f4ng<\/td>\nTh\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
      Sai s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef<\/td>\nKh\u00f4ng<\/td>\nTh\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
      Sai n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai MST, ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a<\/td>\nKh\u00f4ng<\/td>\nTh\u00f4ng b\u00e1o sai s\u00f3t, kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
      Sai m\u00e3 s\u1ed1 thu\u1ebf<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      Sai t\u00ean h\u00e0ng h\u00f3a<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      H\u00e0ng h\u00f3a sai quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      Sai s\u1ed1 ti\u1ec1n<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      Sai thu\u1ebf su\u1ea5t<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      Sai ti\u1ec1n thu\u1ebf<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\n<\/tr>\n
      Sai n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c<\/td>\nC\u00f3<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c nh\u00f3m kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i<\/td>\n<\/tr>\n
      H\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n b\u1ecb sai<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/td>\n<\/tr>\n
      H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng b\u1ecb sai<\/td>\nC\u00f3<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

      C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n

      2.2. Sai t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng sai th\u00f4ng tin quan tr\u1ecdng<\/h3>\n

      N\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, 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, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a<\/strong>, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n

      Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n:<\/p>\n

      B\u01b0\u1edbc 1:<\/strong> Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua.<\/p>\n

      B\u01b0\u1edbc 2:<\/strong> Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n sai v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu 04\/SS-H\u0110\u0110T<\/strong>.<\/p>\n

      M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n

      2.3. Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf<\/h3>\n

      N\u1ebfu sai c\u00e1c n\u1ed9i dung quan tr\u1ecdng nh\u01b0:<\/p>\n

        \n
      • M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n
      • T\u00ean h\u00e0ng h\u00f3a.<\/li>\n
      • Quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/li>\n
      • S\u1ed1 ti\u1ec1n.<\/li>\n
      • Thu\u1ebf su\u1ea5t.<\/li>\n
      • Ti\u1ec1n thu\u1ebf.<\/li>\n
      • N\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u1eed l\u00fd.<\/li>\n<\/ul>\n

        Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng \u00e1n<\/strong>:<\/p>\n

        Ph\u01b0\u01a1ng \u00e1n 1:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

        Ph\u01b0\u01a1ng \u00e1n 2:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n

        \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd v\u00ec quy \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c x\u1eed l\u00fd.<\/p>\n

        III. Khi n\u00e0o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, khi n\u00e0o l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf?<\/h2>\n

        3.1. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n

        N\u1ebfu l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n m\u1edbi ph\u1ea3i th\u1ec3 hi\u1ec7n n\u1ed9i dung:<\/p>\n

        \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m…\u201d<\/strong><\/p>\n

        H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

        \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n:<\/p>\n

          \n
        • \u0110i\u1ec1u ch\u1ec9nh t\u0103ng \u2192 ghi s\u1ed1 d\u01b0\u01a1ng.<\/li>\n
        • \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m \u2192 ghi s\u1ed1 \u00e2m.<\/li>\n<\/ul>\n

          Kh\u00f4ng n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo c\u00e1ch l\u00e0m thay \u0111\u1ed5i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c n\u1ebfu ch\u1ec9 c\u00f3 m\u1ed9t ph\u1ea7n sai c\u1ea7n s\u1eeda.<\/p>\n

          3.2. L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/h3>\n

          N\u1ebfu l\u1ef1a ch\u1ecdn thay th\u1ebf, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi n\u1ed9i dung:<\/p>\n

          \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m…\u201d<\/strong><\/p>\n

          H\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3n \u00e1nh l\u1ea1i \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u00fang c\u1ee7a giao d\u1ecbch.<\/p>\n

          Kh\u00e1c v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 thay cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/p>\n

          3.3. C\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u1eeb \u0111i\u1ec1u ch\u1ec9nh sang thay th\u1ebf kh\u00f4ng?<\/h3>\n

          K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/p>\n

          N\u1ebfu h\u00f3a \u0111\u01a1n sai \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd l\u1ea7n \u0111\u1ea7u b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong>, sau \u0111\u00f3 ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u<\/strong>.<\/p>\n

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

          H\u00f3a \u0111\u01a1n A sai \u2192 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

          Sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp t\u1ee5c sai.<\/p>\n

          L\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo v\u1eabn th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

          IV. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhi\u1ec1u h\u00f3a \u0111\u01a1n sai c\u00f9ng l\u00fac<\/h2>\n

          4.1. M\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/h3>\n

          Th\u00f4ng t\u01b0 91 cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai trong c\u00f9ng th\u00e1ng<\/strong> n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

          \u0110i\u1ec1u ki\u1ec7n \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f9ng:<\/p>\n

            \n
          • Ng\u01b0\u1eddi mua.<\/li>\n
          • T\u00ean h\u00e0ng.<\/li>\n
          • \u0110\u01a1n gi\u00e1.<\/li>\n
          • S\u1ed1 l\u01b0\u1ee3ng.<\/li>\n
          • Thu\u1ebf su\u1ea5t.<\/li>\n<\/ul>\n

            Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00ednh k\u00e8m B\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu 01\/BK-\u0110CTT<\/strong>.<\/p>\n

            4.2. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/h3>\n

            C\u00f4ng ty A xu\u1ea5t cho C\u00f4ng ty B 5 h\u00f3a \u0111\u01a1n trong th\u00e1ng 8\/2026.<\/p>\n

            C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng:<\/p>\n

              \n
            • Ng\u01b0\u1eddi mua.<\/li>\n
            • T\u00ean h\u00e0ng.<\/li>\n
            • \u0110\u01a1n gi\u00e1.<\/li>\n
            • S\u1ed1 l\u01b0\u1ee3ng.<\/li>\n
            • Thu\u1ebf su\u1ea5t.<\/li>\n<\/ul>\n

              Sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n, C\u00f4ng ty A ph\u00e1t hi\u1ec7n c\u00f9ng m\u1ed9t th\u00f4ng tin b\u1ecb sai tr\u00ean c\u1ea3 5 h\u00f3a \u0111\u01a1n.<\/p>\n

              N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, C\u00f4ng ty A c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong> cho c\u00e1c h\u00f3a \u0111\u01a1n sai.<\/p>\n

              \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea theo M\u1eabu 01\/BK-\u0110CTT<\/strong> \u0111\u1ec3 l\u01b0u c\u00f9ng h\u1ed3 s\u01a1.<\/p>\n

              4.3. V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua<\/h3>\n

              Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0:<\/p>\n

                \n
              • T\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/li>\n
              • T\u1ed5 ch\u1ee9c kh\u00e1c.<\/li>\n
              • H\u1ed9 kinh doanh.<\/li>\n
              • C\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n

                th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai<\/strong>.<\/p>\n

                N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u1ebfu c\u00f3.<\/p>\n

                V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

                V. B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n n\u0103m 2026<\/h2>\n

                5.1. B\u00e1n h\u00e0ng h\u00f3a<\/h3>\n
                \n
                \n\n\n\n\n\n\n\n\n\n
                Ho\u1ea1t \u0111\u1ed9ng<\/th>\nTh\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/th>\n<\/tr>\n<\/thead>\n
                B\u00e1n h\u00e0ng h\u00f3a<\/td>\nKhi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a<\/td>\n<\/tr>\n
                B\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng<\/td>\nKhi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n
                B\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/td>\nKhi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n
                Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/td>\nCh\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan<\/td>\n<\/tr>\n
                Giao h\u00e0ng nhi\u1ec1u l\u1ea7n<\/td>\nM\u1ed7i l\u1ea7n giao h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

                \u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ee5 thu\u1ed9c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a<\/strong>.<\/p>\n

                5.2. Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/h3>\n

                \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n ch\u00fa \u00fd.<\/p>\n

                Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

                Ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan<\/strong> theo ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/p>\n

                Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n xu\u1ea5t kh\u1ea9u c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi:<\/p>\n

                Ng\u00e0y th\u00f4ng quan \u2192 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo \u2192 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/strong><\/p>\n

                5.3. Cung c\u1ea5p d\u1ecbch v\u1ee5<\/h3>\n

                \u0110\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n<\/strong>.<\/p>\n

                Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay.<\/p>\n

                5.4. Giao h\u00e0ng ho\u1eb7c b\u00e0n giao nhi\u1ec1u l\u1ea7n<\/h3>\n

                N\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao nhi\u1ec1u l\u1ea7n ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e0n giao theo t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng m\u1edbi l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n n\u1ebfu giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp theo t\u1eebng l\u1ea7n b\u00e0n giao.<\/p>\n

                VI. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/h2>\n

                6.1. B\u00e1n l\u1ebb x\u0103ng d\u1ea7u<\/h3>\n

                \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sau t\u1eebng l\u1ea7n b\u00e1n<\/strong>.<\/p>\n

                \u0110\u00e2y l\u00e0 nh\u00f3m giao d\u1ecbch c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay v\u00ec ch\u1edd cu\u1ed1i ng\u00e0y ho\u1eb7c cu\u1ed1i k\u1ef3.<\/p>\n

                6.2. Kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi<\/h3>\n

                \u0110\u1ed1i v\u1edbi taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac chuy\u1ebfn \u0111i<\/strong>.<\/p>\n

                Ph\u1ea7n m\u1ec1m c\u1ea7n b\u1ea3o \u0111\u1ea3m ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh chuy\u1ebfn v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n

                6.3. M\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 c\u00f3 quy \u0111\u1ecbnh ri\u00eang<\/h3>\n

                Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

                V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng m\u1ed9t nguy\u00ean t\u1eafc chung l\u00e0:<\/p>\n

                \u201cThu ti\u1ec1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n\u201d<\/strong><\/p>\n

                ho\u1eb7c:<\/p>\n

                \u201cGiao h\u00e0ng m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n\u201d.<\/strong><\/p>\n

                C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ng\u00e0nh ngh\u1ec1 tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

                VII. B\u1ea3ng tra c\u1ee9u nhanh: Sai h\u00f3a \u0111\u01a1n x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h2>\n

                7.1. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng n\u00e0y khi ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/h3>\n
                \n
                \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                Sai s\u00f3t<\/th>\nC\u00e1ch x\u1eed l\u00fd<\/th>\nM\u1eabu\/ch\u1ee9ng t\u1eeb li\u00ean quan<\/th>\n<\/tr>\n<\/thead>\n
                Sai t\u00ean<\/td>\nTh\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i<\/td>\n04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
                Sai \u0111\u1ecba ch\u1ec9<\/td>\nTh\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i<\/td>\n04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
                Sai s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef<\/td>\nTh\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i<\/td>\n04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n
                Sai MST<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi<\/td>\n<\/tr>\n
                Sai t\u00ean h\u00e0ng<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi<\/td>\n<\/tr>\n
                Sai s\u1ed1 l\u01b0\u1ee3ng\/gi\u00e1 tr\u1ecb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea3i x\u1eed l\u00fd<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi<\/td>\n<\/tr>\n
                Sai thu\u1ebf su\u1ea5t<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi<\/td>\n<\/tr>\n
                Sai ti\u1ec1n thu\u1ebf<\/td>\n\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi<\/td>\n<\/tr>\n
                Nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai trong th\u00e1ng, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\nM\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/td>\n01\/BK-\u0110CTT<\/td>\n<\/tr>\n
                H\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n sai<\/td>\nThay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n thay th\u1ebf<\/td>\n<\/tr>\n
                H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng sai<\/td>\nThay th\u1ebf<\/td>\nH\u00f3a \u0111\u01a1n thay th\u1ebf<\/td>\n<\/tr>\n
                \u0110\u00e3 g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u<\/td>\n\u0110i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p k\u1ef3 ti\u1ebfp theo<\/td>\n01\/TH-H\u0110\u0110T<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

                C\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n

                7.2. C\u00f3 ph\u1ea3i g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf?<\/h3>\n

                Kh\u00f4ng ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/strong><\/p>\n

                \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91, vi\u1ec7c x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, kh\u00f4ng th\u1ef1c hi\u1ec7n g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T theo c\u00e1ch \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n sai m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i.<\/p>\n

                \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 l\u00ean c\u01a1 quan thu\u1ebf.<\/p>\n

                VIII. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n n\u0103m 2026<\/h2>\n

                8.1. Kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n sai n\u00e0o c\u0169ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi<\/h3>\n

                \u0110\u00e2y l\u00e0 l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p.<\/p>\n

                N\u1ebfu ch\u1ec9 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 c\u00e1c th\u00f4ng tin quan tr\u1ecdng theo \u0110i\u1ec1u 10 th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong>.<\/p>\n

                8.2. Ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n

                Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed9i dung c\u1ea7n ki\u1ec3m so\u00e1t ngay t\u1eeb kh\u00e2u b\u00e1n h\u00e0ng.<\/p>\n

                Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh:<\/p>\n

                Ph\u00e1t sinh giao d\u1ecbch \u2192 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u2192 l\u1eadp h\u00f3a \u0111\u01a1n \u2192 k\u00fd s\u1ed1 \u2192 g\u1eedi ng\u01b0\u1eddi mua\/c\u01a1 quan thu\u1ebf.<\/strong><\/p>\n

                Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0y thu ti\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u00e0y h\u00f3a \u0111\u01a1n.<\/p>\n

                8.3. Ch\u00fa \u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf<\/h3>\n

                Khi ph\u00e1t hi\u1ec7n sai s\u00f3t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn r\u00f5:<\/p>\n

                \u0110i\u1ec1u ch\u1ec9nh<\/strong> hay thay th\u1ebf<\/strong>.<\/p>\n

                Sau khi \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd l\u1ea7n \u0111\u1ea7u, c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00f3 ph\u1ea3i ti\u1ebfp t\u1ee5c theo h\u00ecnh th\u1ee9c \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/p>\n

                8.4. L\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                Doanh nghi\u1ec7p n\u00ean l\u01b0u:<\/p>\n

                  \n
                • H\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n
                • H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/li>\n
                • V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp.<\/li>\n
                • M\u1eabu 04\/SS-H\u0110\u0110T n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o.<\/li>\n
                • M\u1eabu 01\/BK-\u0110CTT n\u1ebfu x\u1eed l\u00fd nhi\u1ec1u h\u00f3a \u0111\u01a1n.<\/li>\n
                • H\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n

                  Vi\u1ec7c l\u01b0u \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

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

                  T\u1eeb 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. Hai nh\u00f3m n\u1ed9i dung c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, c\u00f2n Th\u00f4ng t\u01b0 91 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u1ea1i \u0110i\u1ec1u 10. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n sai, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh ph\u1ea3i h\u1ee7y ho\u1eb7c xu\u1ea5t l\u1ea1i. N\u1ebfu sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a th\u00ec th\u00f4ng b\u00e1o sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. N\u1ebfu sai m\u00e3 s\u1ed1 thu\u1ebf, h\u00e0ng h\u00f3a, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u1eed l\u00fd th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n

                  \u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c\u00f9ng th\u00e1ng c\u00f3 c\u00f9ng th\u00f4ng tin sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u00e0 \u0111\u00ednh k\u00e8m M\u1eabu 01\/BK-\u0110CTT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch. B\u00e1n h\u00e0ng h\u00f3a l\u1eadp h\u00f3a \u0111\u01a1n khi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng; xu\u1ea5t kh\u1ea9u l\u1eadp ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan; cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c khi thu ti\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh.<\/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.T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n..<\/p>\n","protected":false},"author":1,"featured_media":16545,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254, \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\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254[:]\" \/>\n<meta property=\"og:description\" content=\"B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-14T02:31:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-14T092834.445.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\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\",\"datePublished\":\"2026-08-14T02:31:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/\"},\"wordCount\":4283,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-14T092834.445.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/xu-ly-hoa-don-dien-tu-sai-sot-thoi-diem-lap-hoa-don\\\/\",\"name\":\"[:vi]B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 2026 theo Th\u00f4ng t\u01b0 91 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254[:] - 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