{"id":14363,"date":"2026-07-13T17:02:42","date_gmt":"2026-07-13T10:02:42","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14363"},"modified":"2026-07-16T13:25:16","modified_gmt":"2026-07-16T06:25:16","slug":"noi-dung-bat-buoc-tren-hoa-don-dien-tu-theo-nghi-dinh-254-2026-nd-cp-doanh-nghiep-can-kiem-tra-lai-nhung-gi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/noi-dung-bat-buoc-tren-hoa-don-dien-tu-theo-nghi-dinh-254-2026-nd-cp-doanh-nghiep-can-kiem-tra-lai-nhung-gi\/","title":{"rendered":"N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u2013 Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra l\u1ea1i nh\u1eefng g\u00ec?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a <strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> l\u00e0 <strong>quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n v\u1ec1 n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>. N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 quan t\u00e2m \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau c\u01a1 b\u1ea3n nh\u01b0 t\u00ean \u0111\u01a1n v\u1ecb, m\u00e3 s\u1ed1 thu\u1ebf, h\u00e0ng h\u00f3a v\u00e0 ti\u1ec1n thu\u1ebf th\u00ec theo quy \u0111\u1ecbnh m\u1edbi, nhi\u1ec1u th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung ho\u1eb7c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n nh\u1eb1m n\u00e2ng cao t\u00ednh minh b\u1ea1ch, t\u0103ng kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n c\u1eadp nh\u1eadt m\u1eabu h\u00f3a \u0111\u01a1n m\u00e0 c\u00f2n ph\u1ea3i ki\u1ec3m tra l\u1ea1i quy tr\u00ecnh nh\u1eadp li\u1ec7u, c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u1ea5t c\u1ea3 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/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>\u0110i\u1ec1u 10 v\u00e0 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/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<h2 class=\"wp-block-heading\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 c\u0103n c\u1ee9 ghi nh\u1eadn doanh thu, k\u00ea khai thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi mua h\u1ea1ch to\u00e1n chi ph\u00ed.<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n\n\n\n<li>Quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Ki\u1ec3m tra ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u1ec9 c\u1ea7n thi\u1ebfu ho\u1eb7c sai m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu s\u1eed d\u1ee5ng <strong>m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf cho nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean h\u1ed9 kinh doanh.<\/li>\n\n\n\n<li>M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n\n\n\n<li>M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi mua x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9 c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c ngu\u1ed3n g\u1ed1c giao d\u1ecbch t\u1ea1i t\u1eebng c\u1eeda h\u00e0ng b\u00e1n l\u1ebb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, h\u00f3a \u0111\u01a1n c\u00f2n ph\u1ea3i th\u1ec3 hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean b\u00ean \u1ee7y nhi\u1ec7m.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9.<\/li>\n\n\n\n<li>M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1eadp h\u00f3a \u0111\u01a1n thay \u0111\u01a1n v\u1ecb kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Th\u00f4ng tin ng\u01b0\u1eddi mua<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 nh\u00f3m n\u1ed9i dung c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo <strong><strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong><\/strong>, th\u00f4ng tin ng\u01b0\u1eddi mua ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng tin ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang theo \u0111\u0103ng k\u00fd thu\u1ebf, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean \u0111\u01a1n v\u1ecb.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9.<\/li>\n\n\n\n<li>M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u00ean vi\u1ebft t\u1eaft ho\u1eb7c th\u00f4ng tin kh\u00e1c v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ng\u01b0\u1eddi mua cung c\u1ea5p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ecd t\u00ean.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9.<\/li>\n\n\n\n<li>S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00ec c\u00e1c th\u00f4ng tin n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 h\u1ed9 chi\u1ebfu.<\/li>\n\n\n\n<li>Gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh.<\/li>\n\n\n\n<li>Qu\u1ed1c t\u1ecbch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">thay cho s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5:<\/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>&#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221;<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m ho\u00e0n to\u00e0n m\u1edbi m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ghi sai ho\u1eb7c thi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed.<\/li>\n\n\n\n<li>Quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p n\u00ean k\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi nh\u1eadp li\u1ec7u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a <strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> l\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 <strong>s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n v\u00e0 cung c\u1ea5p s\u1ed1 \u0111\u1ecbnh danh th\u00ec h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin n\u00e0y.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c b\u1ed5 sung s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n gi\u00fap:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia.<\/li>\n\n\n\n<li>X\u00e1c th\u1ef1c ch\u00ednh x\u00e1c ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>Ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf trong t\u01b0\u01a1ng lai.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/li>\n\n\n\n<li>Ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf giao d\u1ecbch.<\/li>\n\n\n\n<li>Ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng n\u00ean ghi chung chung nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5<\/li>\n\n\n\n<li>Chi ph\u00ed<\/li>\n\n\n\n<li>Ph\u00ed kh\u00e1c<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c m\u00f4 t\u1ea3 kh\u00f4ng r\u00f5 r\u00e0ng c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n khi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ho\u1eb7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u0110\u1ecbnh danh h\u00e0ng h\u00f3a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 <strong>m\u00e3 \u0111\u1ecbnh danh<\/strong>, doanh nghi\u1ec7p ph\u1ea3i ghi \u0111\u00fang theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 n\u1ed9i dung h\u01b0\u1edbng t\u1edbi vi\u1ec7c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c h\u00e0ng h\u00f3a trong ph\u1ea7n m\u1ec1m ERP, k\u1ebf to\u00e1n v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. Quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u00e1n \u00f4 t\u00f4, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ed5 sung c\u00e1c th\u00f4ng tin nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ecd t\u00ean ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n\n\n\n<li>Nh\u00e3n hi\u1ec7u xe.<\/li>\n\n\n\n<li>Lo\u1ea1i xe.<\/li>\n\n\n\n<li>N\u0103m s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li>S\u1ed1 khung.<\/li>\n\n\n\n<li>S\u1ed1 m\u00e1y.<\/li>\n\n\n\n<li>S\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (\u0111\u1ed1i v\u1edbi xe nh\u1eadp kh\u1ea9u) ho\u1eb7c s\u1ed1 Phi\u1ebfu ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xu\u1ea5t x\u01b0\u1edfng (\u0111\u1ed1i v\u1edbi xe s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c th\u00f4ng tin n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi xe m\u00e1y<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u01b0\u01a1ng t\u1ef1 \u00f4 t\u00f4, khi b\u00e1n xe m\u00e1y doanh nghi\u1ec7p ph\u1ea3i b\u1ea3o \u0111\u1ea3m h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin nh\u1eadn d\u1ea1ng ph\u01b0\u01a1ng ti\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p kinh doanh xe m\u00e1y c\u1ea7n ki\u1ec3m tra bi\u1ec3u m\u1eabu h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 tr\u00e1nh thi\u1ebfu th\u00f4ng tin b\u1eaft bu\u1ed9c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi kinh doanh x\u0103ng d\u1ea7u<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng th\u01b0\u1eddng, h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n\n\n\n<li>M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng, c\u1ea7n b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y \u0111\u00fang th\u00f4ng tin c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Trong tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo h\u00ecnh th\u1ee9c \u1ee7y nhi\u1ec7m, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00ean \u1ee7y nhi\u1ec7m.<\/li>\n\n\n\n<li>B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u m\u1edbi nh\u1eb1m minh b\u1ea1ch tr\u00e1ch nhi\u1ec7m gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch v\u00e0 gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">11. C\u00e1c ch\u1ec9 ti\u00eau m\u1edbi doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t xem ph\u1ea7n m\u1ec1m \u0111\u00e3 h\u1ed7 tr\u1ee3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau sau hay ch\u01b0a:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin h\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin b\u00ean \u1ee7y nhi\u1ec7m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 \u0110\u1ecbnh danh h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin nh\u1eadn d\u1ea1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2713 Th\u00f4ng tin \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra g\u00ec tr\u00ean ph\u1ea7n m\u1ec1m?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qua. Vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng c\u00f3 \u00fd ngh\u0129a n\u1ebfu ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh \u0111\u00fang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Danh m\u1ee5c kh\u00e1ch h\u00e0ng<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 l\u01b0u \u0111\u01b0\u1ee3c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n?<\/li>\n\n\n\n<li>C\u00f3 l\u01b0u h\u1ed9 chi\u1ebfu?<\/li>\n\n\n\n<li>C\u00f3 ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Danh m\u1ee5c h\u00e0ng h\u00f3a<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 h\u1ed7 tr\u1ee3 m\u00e3 \u0111\u1ecbnh danh h\u00e0ng h\u00f3a?<\/li>\n\n\n\n<li>C\u00f3 qu\u1ea3n l\u00fd \u0111\u00fang t\u00ean h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Danh m\u1ee5c \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 qu\u1ea3n l\u00fd nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m?<\/li>\n\n\n\n<li>C\u00f3 t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m tr\u00ean h\u00f3a \u0111\u01a1n?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. M\u1eabu h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi?<\/li>\n\n\n\n<li>C\u00f3 hi\u1ec3n th\u1ecb \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a <strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. T\u00edch h\u1ee3p ERP v\u00e0 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng c\u00f3 \u0111\u1ed3ng b\u1ed9?<\/li>\n\n\n\n<li>D\u1eef li\u1ec7u h\u00e0ng h\u00f3a c\u00f3 \u0111\u1ed3ng b\u1ed9?<\/li>\n\n\n\n<li>C\u00f3 h\u1ea1n ch\u1ebf nh\u1eadp tay g\u00e2y sai s\u00f3t?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Qua qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf, FTS nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p c\u00e1c l\u1ed7i nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi sai t\u00ean doanh nghi\u1ec7p so v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n\n\n\n<li>Thi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>Kh\u00f4ng c\u1eadp nh\u1eadt s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n khi ng\u01b0\u1eddi mua \u0111\u00e3 cung c\u1ea5p.<\/li>\n\n\n\n<li>T\u00ean h\u00e0ng h\u00f3a qu\u00e1 chung chung, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch.<\/li>\n\n\n\n<li>Thi\u1ebfu m\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ed1i v\u1edbi c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u.<\/li>\n\n\n\n<li>M\u1eabu h\u00f3a \u0111\u01a1n ch\u01b0a b\u1ed5 sung th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i v\u1ec1 bi\u1ec3u m\u1eabu m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng, danh m\u1ee5c h\u00e0ng h\u00f3a, quy tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 kh\u1ea3 n\u0103ng t\u00edch h\u1ee3p gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n di\u1ec7n t\u1eeb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ebfn c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m m\u1ecdi h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh \u0111\u1ec1u \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FTS khuy\u1ebfn ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n v\u1ec1 n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 quan t\u00e2m \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau c\u01a1 b\u1ea3n nh\u01b0 t\u00ean \u0111\u01a1n v\u1ecb, m\u00e3 s\u1ed1 thu\u1ebf, h\u00e0ng h\u00f3a v\u00e0 ti\u1ec1n thu\u1ebf th\u00ec [&hellip;]<\/p>\n","protected":false},"featured_media":14364,"template":"","article_category":[10,13],"class_list":["post-14363","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\/14363","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\/14364"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14363"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}