{"id":14361,"date":"2026-07-13T16:30:19","date_gmt":"2026-07-13T09:30:19","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14361"},"modified":"2026-07-16T13:29:31","modified_gmt":"2026-07-16T06:29:31","slug":"thoi-diem-lap-hoa-don-dien-tu-theo-nghi-dinh-254-2026-nd-cp-nhung-thay-doi-quan-trong-va-cac-tinh-huong-doanh-nghiep-can-luu-y","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thoi-diem-lap-hoa-don-dien-tu-theo-nghi-dinh-254-2026-nd-cp-nhung-thay-doi-quan-trong-va-cac-tinh-huong-doanh-nghiep-can-luu-y\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u2013 Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 <strong>th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>. Ch\u1ec9 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n s\u1edbm ho\u1eb7c mu\u1ed9n h\u01a1n th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf sai k\u1ef3, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu, chi ph\u00ed v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh <strong>254\/2026\/N\u0110-CP<\/strong> \u0111\u00e3 k\u1ebf th\u1eeba c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 c\u00f4ng ngh\u1ec7 s\u1ed1, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, v\u1eadn t\u1ea3i v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n\n\n\n<li>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP (\u0110i\u1ec1u 9 \u2013 Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n).<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc chung v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, <strong>th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nguy\u00ean t\u1eafc n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3.<\/li>\n\n\n\n<li>Ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/li>\n\n\n\n<li>D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed3ng b\u1ed9 v\u1edbi d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong k\u00ea khai thu\u1ebf v\u00e0 l\u00e0m t\u0103ng r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 <strong>th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua<\/strong>, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p giao h\u00e0ng ng\u00e0y 10\/7.<\/li>\n\n\n\n<li>Kh\u00e1ch h\u00e0ng thanh to\u00e1n ng\u00e0y 20\/7.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1 H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o <strong>ng\u00e0y 10\/7<\/strong>, l\u00e0 th\u1eddi \u0111i\u1ec3m giao h\u00e0ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 <strong>th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p theo nhi\u1ec1u giai \u0111o\u1ea1n ho\u1eb7c t\u1eebng ph\u1ea7n th\u00ec m\u1ed7i ph\u1ea7n ho\u00e0n th\u00e0nh \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ed d\u1ee5:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t doanh nghi\u1ec7p tri\u1ec3n khai ph\u1ea7n m\u1ec1m trong 03 giai \u0111o\u1ea1n v\u00e0 nghi\u1ec7m thu t\u1eebng giai \u0111o\u1ea1n. Sau m\u1ed7i l\u1ea7n nghi\u1ec7m thu, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Thu ti\u1ec1n tr\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng th\u01b0\u1eddng, <strong>vi\u1ec7c thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi <strong>kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong> (ph\u00e2n t\u00edch t\u1ea1i m\u1ee5c ti\u1ebfp theo).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u2013 \u0110i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c giao k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u1eb7t c\u1ecdc.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap th\u1ed1ng nh\u1ea5t v\u1edbi b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n \u0111\u1eb7t c\u1ecdc, tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi giao d\u1ecbch mua b\u00e1n ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u01b0a th\u1ef1c s\u1ef1 ph\u00e1t sinh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1edbi kh\u00e1ch h\u00e0ng B v\u00e0 nh\u1eadn kho\u1ea3n \u0111\u1eb7t c\u1ecdc 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn kho\u1ea3n \u0111\u1eb7t c\u1ecdc n\u00e0y, C\u00f4ng ty A <strong>kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>. H\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh ho\u1eb7c theo th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. D\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 s\u1ed1.<\/li>\n\n\n\n<li>N\u1ec1n t\u1ea3ng s\u1ed1.<\/li>\n\n\n\n<li>Trung gian thanh to\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng v\u00e0 CNTT.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do \u0111\u1eb7c th\u00f9 c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p <strong>l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u01b0ng kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 \u0111\u1ed1i so\u00e1t<\/strong>, theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u1eddi gian t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch r\u1ea5t l\u1edbn v\u00e0 c\u1ea7n \u0111\u1ed1i so\u00e1t v\u1edbi nhi\u1ec1u b\u00ean nh\u01b0 s\u00e0n giao d\u1ecbch, \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n v\u00e0 c\u1ed5ng thanh to\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u1eadp <strong>B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/strong> v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u cho c\u01a1 quan thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, thay cho vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. D\u1ecbch v\u1ee5 taxi v\u00e0 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxi.<\/li>\n\n\n\n<li>Xe h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Xe m\u00f4 t\u00f4 hai b\u00e1nh k\u1ebft n\u1ed1i qua ph\u1ea7n m\u1ec1m.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch cung c\u1ea5p cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP cho ph\u00e9p <strong>l\u1eadp h\u00f3a \u0111\u01a1n sau khi k\u1ebft th\u00fac k\u1ef3 \u0111\u1ed1i so\u00e1t<\/strong>, thay v\u00ec ph\u1ea3i l\u1eadp ngay t\u1ea1i t\u1eebng chuy\u1ebfn \u0111i, gi\u00fap ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd v\u00e0 thanh to\u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Kinh doanh b\u1ea3o hi\u1ec3m<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m c\u0169ng \u0111\u01b0\u1ee3c b\u1ed5 sung quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi <strong>h\u1ee3p \u0111\u1ed3ng \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi thu ph\u00ed b\u1ea3o hi\u1ec3m, t\u1eebng doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ph\u1ea7n ph\u00ed \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n\n\n\n<li>N\u1ebfu c\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u1ee7y quy\u1ec1n thu h\u1ed9 ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p thu h\u1ed9 l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng; c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i l\u1eadp h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p thu h\u1ed9 \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c ph\u00e2n chia theo th\u1ecfa thu\u1eadn.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho nghi\u1ec7p v\u1ee5 \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y c\u00f2n nhi\u1ec1u c\u00e1ch hi\u1ec3u kh\u00e1c nhau.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>Trung gian thanh to\u00e1n.<\/li>\n\n\n\n<li>V\u00ed \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Ch\u1ee9ng kho\u00e1n.<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00edn d\u1ee5ng.<\/li>\n\n\n\n<li>Giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/li>\n\n\n\n<li>S\u00e0n giao d\u1ecbch c\u00e1c-bon.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u giao d\u1ecbch, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u theo <strong>B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/strong> g\u1eedi c\u01a1 quan thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. C\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i c\u00e1c l\u0129nh v\u1ef1c n\u00eau tr\u00ean,Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f2n b\u1ed5 sung quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nhi\u1ec1u d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean c\u1ea7n \u0111\u1ed1i so\u00e1t nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>Hoa ti\u00eau h\u00e0ng h\u1ea3i.<\/li>\n\n\n\n<li>B\u1ea3o v\u1ec7.<\/li>\n\n\n\n<li>C\u00f4ng ngh\u1ec7 s\u1ed1.<\/li>\n\n\n\n<li>Vi\u1ec5n th\u00f4ng.<\/li>\n\n\n\n<li>C\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u1ec1 d\u1eef li\u1ec7u c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 ch\u1eadm h\u01a1n nh\u01b0ng <strong>kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh giao d\u1ecbch<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 1: \u0110\u1eb7t c\u1ecdc<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1 Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u1eb7t c\u1ecdc.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 2: Doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 SaaS theo th\u00e1ng, cu\u1ed1i k\u1ef3 c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1 C\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n sau th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 \u0111\u1ed1i so\u00e1t theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 3: Taxi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n v\u1edbi m\u1ed9t c\u00f4ng ty v\u00e0 \u0111\u1ed1i so\u00e1t doanh thu theo th\u00e1ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1 L\u1eadp h\u00f3a \u0111\u01a1n sau khi ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 4: \u0110\u1ed3ng b\u1ea3o hi\u1ec3m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ba doanh nghi\u1ec7p c\u00f9ng tham gia \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, trong \u0111\u00f3 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu ph\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1 Doanh nghi\u1ec7p thu h\u1ed9 l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng; c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i l\u1eadp h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p thu h\u1ed9 \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nh\u1eefng l\u1ed7i doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Qua qu\u00e1 tr\u00ecnh tri\u1ec3n khai v\u00e0 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng, FTS ghi nh\u1eadn m\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp h\u00f3a \u0111\u01a1n ngay khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc m\u1eb7c d\u00f9 ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u1ea3i l\u1eadp.<\/li>\n\n\n\n<li>Ch\u1edd kh\u00e1ch h\u00e0ng thanh to\u00e1n m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li>L\u1eadp h\u00f3a \u0111\u01a1n sau th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 qu\u00e1 l\u00e2u.<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u1eefa thu ti\u1ec1n tr\u01b0\u1edbc v\u00e0 \u0111\u1eb7t c\u1ecdc.<\/li>\n\n\n\n<li>Kh\u00f4ng c\u1eadp nh\u1eadt quy tr\u00ecnh cho c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, taxi, b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>Ph\u00e2n lo\u1ea1i r\u00f5 c\u00e1c kho\u1ea3n thu ti\u1ec1n tr\u01b0\u1edbc, ti\u1ec1n \u0111\u1eb7t c\u1ecdc v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9.<\/li>\n\n\n\n<li>Ki\u1ec3m tra c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u00f4ng ngh\u1ec7 s\u1ed1, v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m v\u00e0 ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>L\u00e0m vi\u1ec7c v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra k\u1ef9 khi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi doanh thu v\u00e0 k\u00ea khai thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t quy tr\u00ecnh chung cho m\u1ecdi lo\u1ea1i giao d\u1ecbch m\u00e0 c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh theo t\u1eebng nghi\u1ec7p v\u1ee5, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c c\u00f3 quy \u0111\u1ecbnh ri\u00eang nh\u01b0 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m v\u00e0 ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FTS khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t v\u00e0 c\u1ea5u h\u00ecnh l\u1ea1i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00bb T\u1ea3i file Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:&nbsp;<a href=\"https:\/\/drive.google.com\/file\/d\/1i1JIDDzjiPWw3Q0oaWQ0qJITGNmlN-93\/view\">T\u1ea0I \u0110\u00c2Y<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ch\u1ec9 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n s\u1edbm ho\u1eb7c mu\u1ed9n h\u01a1n th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf sai k\u1ef3, \u1ea3nh [&hellip;]<\/p>\n","protected":false},"featured_media":14362,"template":"","article_category":[10,13],"class_list":["post-14361","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/14362"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14361"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}