{"id":17303,"date":"2026-09-25T04:52:11","date_gmt":"2026-09-25T04:52:11","guid":{"rendered":"https:\/\/mva.vn\/?p=17303"},"modified":"2026-09-25T04:52:11","modified_gmt":"2026-09-25T04:52:11","slug":"hang-khuyen-mai-co-phai-lap-hoa-don-gtgt","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/hang-khuyen-mai-co-phai-lap-hoa-don-gtgt\/","title":{"rendered":"H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?"},"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\u00e0ng khuy\u1ebfn m\u1ea1i l\u00e0 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 th\u00fac \u0111\u1ea9y b\u00e1n h\u00e0ng. Khi t\u1eb7ng h\u00e0ng cho kh\u00e1ch, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. V\u1eady h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng<\/strong>? H\u00f3a \u0111\u01a1n h\u00e0ng khuy\u1ebfn m\u1ea1i ghi gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t th\u1ebf n\u00e0o? MVA Vi\u1ec7t Nam s\u1ebd gi\u1ea3i \u0111\u00e1p chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/em><\/p>\n

I. H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/h2>\n
\"H\u00e0ng
H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/figcaption><\/figure>\n

1.1. H\u00e0ng khuy\u1ebfn m\u1ea1i ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0 l\u00e0m h\u00e0ng m\u1eabu. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n

Nh\u01b0 v\u1eady, c\u00e2u tr\u1ea3 l\u1eddi cho v\u1ea5n \u0111\u1ec1 h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng<\/strong> l\u00e0 c\u00f3<\/strong>. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua h\u00f3a \u0111\u01a1n ch\u1ec9 v\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u1eb7ng kh\u00f4ng thu ti\u1ec1n.<\/p>\n

Khi xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t nh\u1eb1m m\u1ee5c \u0111\u00edch khuy\u1ebfn m\u1ea1i.<\/p>\n

1.2. H\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng thu ti\u1ec1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n

Vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n kh\u00f4ng l\u00e0m m\u1ea5t ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/p>\n

Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0.<\/p>\n

Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t hai v\u1ea5n \u0111\u1ec1. L\u1eadp h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ri\u00eang. X\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/strong> l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00e1c.<\/p>\n

II. H\u00e0ng khuy\u1ebfn m\u1ea1i ghi h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

2.1. Khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0<\/h3>\n

Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i theo ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ti\u00eau bi\u1ec3u g\u1ed3m:<\/p>\n

    \n
  • \n

    \u0110\u01b0a h\u00e0ng m\u1eabu cho kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng h\u00e0ng h\u00f3a k\u00e8m theo vi\u1ec7c mua h\u00e0ng.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng phi\u1ebfu mua h\u00e0ng ho\u1eb7c phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng th\u01b0\u1edfng theo ch\u01b0\u01a1ng tr\u00ecnh d\u1ef1 thi.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng th\u01b0\u1edfng theo ch\u01b0\u01a1ng tr\u00ecnh mang t\u00ednh may r\u1ee7i.<\/p>\n<\/li>\n

  • \n

    T\u1eb7ng th\u01b0\u1edfng theo ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n<\/li>\n<\/ul>\n

    V\u1edbi h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 th\u1ec3 b\u1eb1ng 0 theo quy \u0111\u1ecbnh.<\/p>\n

    2.2. H\u00e0ng khuy\u1ebfn m\u1ea1i c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n

    Khi l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung c\u1ee7a h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 h\u1ea1n ch\u1ebf v\u01b0\u1edbng m\u1eafc khi ki\u1ec3m tra h\u1ed3 s\u01a1.<\/p>\n

    Doanh nghi\u1ec7p n\u00ean ghi t\u00ean h\u00e0ng h\u00f3a k\u00e8m n\u1ed9i dung th\u1ec3 hi\u1ec7n h\u00e0ng khuy\u1ebfn m\u1ea1i. S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf xu\u1ea5t h\u00e0ng.<\/p>\n

    \u0110\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng h\u00e0ng kh\u00f4ng thu ti\u1ec1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/p>\n

    III. Khi n\u00e0o h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 thu\u1ebf b\u1eb1ng 0?<\/h2>\n

    3.1. Khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/h3>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Kh\u00f4ng ph\u1ea3i c\u1ee9 g\u1ecdi l\u00e0 \u201ch\u00e0ng khuy\u1ebfn m\u1ea1i\u201d th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec1u b\u1eb1ng 0.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho.<\/p>\n

    Khi \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0. Gi\u00e1 t\u00ednh thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho.<\/p>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng gi\u1eefa khuy\u1ebfn m\u1ea1i h\u1ee3p ph\u00e1p v\u00e0 vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 t\u1eb7ng h\u00e0ng cho kh\u00e1ch h\u00e0ng.<\/p>\n

    3.2. Khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1<\/h3>\n

    Khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 c\u00f3 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n tr\u01b0\u1edbc \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m.<\/p>\n

    M\u1ee9c gi\u00e1 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i. Ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

    Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i. Vi\u1ec7c t\u1eb7ng h\u00e0ng kh\u00f4ng thu ti\u1ec1n v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd gi\u1ed1ng nhau.<\/p>\n

    IV. C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i<\/h2>\n

    Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh kh\u00e1 r\u00f5 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf. H\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo \u0111\u00fang ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0.<\/p>\n

    V\u00ed d\u1ee5, doanh nghi\u1ec7p b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m v\u00e0 t\u1eb7ng th\u00eam m\u1ed9t s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i. N\u1ebfu ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i, h\u00e0ng t\u1eb7ng c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0.<\/p>\n

    Doanh nghi\u1ec7p v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng t\u1eb7ng. Tuy nhi\u00ean, gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng t\u1eb7ng kh\u00f4ng ph\u1ea3i gi\u00e1 b\u00e1n th\u00f4ng th\u01b0\u1eddng. Doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n h\u00e0ng v\u1edbi gi\u00e1 gi\u1ea3m trong th\u1eddi gian khuy\u1ebfn m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m. Gi\u00e1 n\u00e0y ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i \u0111\u00e3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

    V. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i th\u01b0\u1eddng g\u1eb7p<\/h2>\n

    5.1. Mua h\u00e0ng t\u1eb7ng h\u00e0ng<\/h3>\n

    \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb. V\u00ed d\u1ee5, kh\u00e1ch h\u00e0ng mua 10 s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m.<\/p>\n

    Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i. H\u00e0ng t\u1eb7ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ri\u00eang tr\u00ean h\u00f3a \u0111\u01a1n. N\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng t\u1eb7ng b\u1eb1ng 0.<\/p>\n

    C\u00e1ch x\u1eed l\u00fd n\u00e0y gi\u00fap h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t cho kh\u00e1ch h\u00e0ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 theo d\u00f5i h\u00e0ng t\u1ed3n kho v\u00e0 chi ph\u00ed li\u00ean quan.<\/p>\n

    5.2. T\u1eb7ng h\u00e0ng d\u00f9ng th\u1eed<\/h3>\n

    Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eb7ng s\u1ea3n ph\u1ea9m \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u0169ng thu\u1ed9c nh\u00f3m h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

    Khi xu\u1ea5t h\u00e0ng m\u1eabu, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m h\u00e0ng m\u1eabu ho\u1eb7c h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/p>\n

    Theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00e0ng m\u1eabu cho kh\u00e1ch d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0.<\/p>\n

    5.3. Khuy\u1ebfn m\u1ea1i b\u1eb1ng phi\u1ebfu mua h\u00e0ng<\/h3>\n

    M\u1ed9t s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng k\u00e8m phi\u1ebfu mua h\u00e0ng ho\u1eb7c phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5. Khi \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a phi\u1ebfu.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00fang n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh tr\u00ean h\u1ed3 s\u01a1. C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

    5.4. Ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean<\/h3>\n

    Doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh t\u00edch \u0111i\u1ec3m ho\u1eb7c ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng. Ph\u1ea7n th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb mua h\u00e0ng.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n khuy\u1ebfn m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n th\u01b0\u1edfng. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 th\u1ec3 l\u1ec7 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

    VI. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng khuy\u1ebfn m\u1ea1i?<\/h2>\n

    Khi th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra c\u1ea3 quy \u0111\u1ecbnh v\u1ec1 th\u01b0\u01a1ng m\u1ea1i v\u00e0 thu\u1ebf. Vi\u1ec7c ch\u1ec9 l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n

    Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n

      \n
    • \n

      Th\u1ec3 l\u1ec7 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o khuy\u1ebfn m\u1ea1i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/p>\n<\/li>\n

    • \n

      H\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n<\/li>\n

    • \n

      H\u00f3a \u0111\u01a1n xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/p>\n<\/li>\n

    • \n

      Phi\u1ebfu xu\u1ea5t kho v\u00e0 ch\u1ee9ng t\u1eeb giao h\u00e0ng.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 ch\u1ee9ng minh kh\u00e1ch h\u00e0ng nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/p>\n<\/li>\n<\/ul>\n

      \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t h\u00e0ng khuy\u1ebfn m\u1ea1i v\u1edbi h\u00e0ng bi\u1ebfu, t\u1eb7ng. N\u1ebfu ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng m\u1eb7c nhi\u00ean b\u1eb1ng 0. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho.<\/p>\n

      Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ho\u1eb7c \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i. V\u00ec v\u1eady, ngo\u00e0i ph\u00e1p lu\u1eadt thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra quy \u0111\u1ecbnh v\u1ec1 x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i tr\u01b0\u1edbc khi tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n

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

      H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/strong> C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3<\/strong>. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o ho\u1eb7c l\u00e0m h\u00e0ng m\u1eabu theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      N\u1ebfu h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0. Ri\u00eang khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 s\u1ebd x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m. N\u1ebfu ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho.<\/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\u00e0ng khuy\u1ebfn m\u1ea1i l\u00e0 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 th\u00fac \u0111\u1ea9y b\u00e1n h\u00e0ng. Khi t\u1eb7ng h\u00e0ng cho kh\u00e1ch,..<\/p>\n","protected":false},"author":1,"featured_media":17304,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17303","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\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng? 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