{"id":14369,"date":"2026-07-14T09:26:33","date_gmt":"2026-07-14T02:26:33","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&p=14369"},"modified":"2026-07-16T13:17:17","modified_gmt":"2026-07-16T06:17:17","slug":"nhung-quy-dinh-moi-danh-cho-ho-kinh-doanh-hoa-don-dien-tu-tu-may-tinh-tien-va-cac-linh-vuc-dac-thu-theo-nghi-dinh-254-2026-nd-cp","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-quy-dinh-moi-danh-cho-ho-kinh-doanh-hoa-don-dien-tu-tu-may-tinh-tien-va-cac-linh-vuc-dac-thu-theo-nghi-dinh-254-2026-nd-cp\/","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi d\u00e0nh cho h\u1ed9 kinh doanh, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP"},"content":{"rendered":"\n

Doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i m\u1edbi?<\/h3>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> kh\u00f4ng ch\u1ec9 s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong> v\u00e0 c\u00e1c l\u0129nh v\u1ef1c c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1eadn t\u1ea3i, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, s\u00e0n giao d\u1ecbch c\u00e1c-bon v\u00e0 b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp nh\u1ea5t khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026<\/strong>. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n\n\n\n
    \n
  • Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n\n\n\n
  • Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP (\u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10).<\/li>\n\n\n\n
  • 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

    1. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/h3>\n\n\n\n

    So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 h\u01a1n vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh, ph\u00e2n lo\u1ea1i theo quy m\u00f4 doanh thu v\u00e0 lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n

      \n
    • H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n
    • H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n
    • H\u1ed9 kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ul>\n\n\n\n

      Vi\u1ec7c ph\u00e2n lo\u1ea1i r\u00f5 gi\u00fap gi\u1ea3m s\u1ef1 l\u00fang t\u00fang trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd.<\/p>\n\n\n\n

      2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/h3>\n\n\n\n

      M\u1ed9t n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p b\u00e1n l\u1ebb quan t\u00e2m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

      Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh:<\/p>\n\n\n\n

        \n
      • H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n
      • Tuy nhi\u00ean, n\u1ebfu t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh kinh doanh.<\/p>\n\n\n\n

        3. H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/h3>\n\n\n\n

        Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-<\/strong>CP, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/strong> ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng<\/strong> thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng:<\/p>\n\n\n\n

          \n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; ho\u1eb7c<\/li>\n\n\n\n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n

          Doanh thu l\u00e0 ti\u00eau ch\u00ed quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u00ec v\u1eady, c\u00e1c h\u1ed9 kinh doanh c\u1ea7n th\u01b0\u1eddng xuy\u00ean theo d\u00f5i doanh thu th\u1ef1c t\u1ebf \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/p>\n\n\n\n

          4. Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T)<\/h3>\n\n\n\n

          Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c ch\u1ecbu t\u00e1c \u0111\u1ed9ng l\u1edbn t\u1eeb Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong>.<\/p>\n\n\n\n

          Do \u0111\u1eb7c th\u00f9 ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, nhi\u1ec1u giao d\u1ecbch c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t v\u1edbi s\u00e0n giao d\u1ecbch, \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n ho\u1eb7c c\u1ed5ng thanh to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung c\u01a1 ch\u1ebf cho ph\u00e9p m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/strong> v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, thay v\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/p>\n\n\n\n

          Doanh nghi\u1ec7p TM\u0110T c\u1ea7n:<\/p>\n\n\n\n

            \n
          • Ki\u1ec3m tra h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd giao d\u1ecbch.<\/li>\n\n\n\n
          • \u0110\u1ea3m b\u1ea3o d\u1eef li\u1ec7u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n
          • C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m \u0111\u1ec3 h\u1ed7 tr\u1ee3 truy\u1ec1n d\u1eef li\u1ec7u \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng.<\/li>\n<\/ul>\n\n\n\n

            5. Doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i (Taxi)<\/h3>\n\n\n\n

            \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 taxi, xe h\u1ee3p \u0111\u1ed3ng v\u00e0 xe m\u00f4 t\u00f4 hai b\u00e1nh k\u1ebft n\u1ed1i qua ph\u1ea7n m\u1ec1m, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> cho ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n sau khi ho\u00e0n th\u00e0nh k\u1ef3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

            Quy \u0111\u1ecbnh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i, gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ngay sau m\u1ed7i chuy\u1ebfn \u0111i.<\/p>\n\n\n\n

            Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n

              \n
            • C\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd giao d\u1ecbch \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n
            • L\u01b0u tr\u1eef d\u1eef li\u1ec7u theo t\u1eebng giao d\u1ecbch.<\/li>\n\n\n\n
            • Th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n

              6. Ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n<\/h3>\n\n\n\n

              Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng. \u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd giao d\u1ecbch chi ti\u1ebft, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/strong> \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u cho c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n\n\n\n

              C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n r\u00e0 so\u00e1t:<\/p>\n\n\n\n

                \n
              • Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n cho d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n
              • H\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef giao d\u1ecbch.<\/li>\n\n\n\n
              • K\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n

                7. C\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/h3>\n\n\n\n

                L\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n c\u0169ng \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

                Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u1ea7n t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, doanh nghi\u1ec7p ch\u1ee9ng kho\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf truy\u1ec1n B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u.<\/p>\n\n\n\n

                8. T\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/h3>\n\n\n\n

                M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean b\u1ed5 sung quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/strong> v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/strong>.<\/p>\n\n\n\n

                C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi ti\u1ebft v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

                \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i nh\u1eb1m ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh m\u1edbi trong n\u1ec1n kinh t\u1ebf s\u1ed1.<\/p>\n\n\n\n

                9. D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon<\/h3>\n\n\n\n

                Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> b\u1ed5 sung d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon<\/strong> v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n sau khi \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n\n\n\n

                \u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng c\u00e1c-bon t\u1ea1i Vi\u1ec7t Nam v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c m\u1edbi n\u00e0y.<\/p>\n\n\n\n

                10. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/h3>\n\n\n\n

                L\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh ri\u00eang, bao g\u1ed3m:<\/p>\n\n\n\n

                  \n
                • Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n
                • Quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n
                • C\u01a1 ch\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n khi thu h\u1ed9 ph\u00ed b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n
                • Quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 kho\u1ea3n thu trong ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n

                  C\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n\n\n

                  Nh\u1eefng ng\u00e0nh ch\u1ecbu t\u00e1c \u0111\u1ed9ng nhi\u1ec1u nh\u1ea5t<\/h3>\n\n\n\n

                  M\u1eb7c d\u00f9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0ng m\u1ed9t s\u1ed1 ng\u00e0nh s\u1ebd ch\u1ecbu t\u00e1c \u0111\u1ed9ng l\u1edbn h\u01a1n do c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh b\u1ed5 sung ho\u1eb7c thay \u0111\u1ed5i v\u1ec1 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n:<\/p>\n\n\n\n

                  Ng\u00e0nh\/L\u0129nh v\u1ef1c<\/th>N\u1ed9i dung ch\u1ecbu t\u00e1c \u0111\u1ed9ng ch\u00ednh<\/th><\/tr><\/thead>
                  H\u1ed9 kinh doanh<\/td>Ph\u00e2n lo\u1ea1i theo doanh thu, b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/td><\/tr>
                  B\u00e1n l\u1ebb<\/td>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf<\/td><\/tr>
                  Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/td>\u0110\u1ed1i so\u00e1t giao d\u1ecbch, b\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch<\/td><\/tr>
                  V\u1eadn t\u1ea3i (Taxi, xe h\u1ee3p \u0111\u1ed3ng)<\/td>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo k\u1ef3 \u0111\u1ed1i so\u00e1t<\/td><\/tr>
                  Ng\u00e2n h\u00e0ng, trung gian thanh to\u00e1n<\/td>Truy\u1ec1n d\u1eef li\u1ec7u giao d\u1ecbch, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3<\/td><\/tr>
                  Ch\u1ee9ng kho\u00e1n<\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, qu\u1ea3n l\u00fd d\u1eef li\u1ec7u giao d\u1ecbch<\/td><\/tr>
                  T\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/td>B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 quy \u0111\u1ecbnh v\u1ec1 d\u1eef li\u1ec7u giao d\u1ecbch<\/td><\/tr>
                  S\u00e0n giao d\u1ecbch c\u00e1c-bon<\/td>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u<\/td><\/tr>
                  B\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m<\/td>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/h3>\n\n\n\n

                  \u0110\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh n\u00ean:<\/p>\n\n\n\n

                    \n
                  • X\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i s\u1eed d\u1ee5ng.<\/li>\n\n\n\n
                  • \u0110\u00e1nh gi\u00e1 xem c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n hay kh\u00f4ng.<\/li>\n\n\n\n
                  • Theo d\u00f5i doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n
                  • R\u00e0 so\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 theo ng\u00e0nh.<\/li>\n\n\n\n
                  • Ki\u1ec3m tra kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u giao d\u1ecbch.<\/li>\n\n\n\n
                  • C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n v\u00e0 ERP \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n\n\n\n

                    Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h3>\n\n\n\n

                    Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t quy \u0111\u1ecbnh chung cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p m\u00e0 \u0111\u00e3 thi\u1ebft k\u1ebf nhi\u1ec1u c\u01a1 ch\u1ebf ri\u00eang ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c kinh doanh. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh v\u00e0 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u00f3 th\u1ec3 x\u1eed l\u00fd \u0111\u00fang c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9.<\/p>\n\n\n\n

                    FTS khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1eadn t\u1ea3i, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c ng\u00e0nh kinh doanh m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a ho\u1eb7c giao d\u1ecbch c\u00e1c-bon ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh nghi\u1ec7p v\u1ee5, ki\u1ec3m tra c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m v\u00e0 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"

                    Doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i m\u1edbi? Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c l\u0129nh v\u1ef1c c\u00f3 \u0111\u1eb7c […]<\/p>\n","protected":false},"featured_media":14370,"template":"","article_category":[10,13],"class_list":["post-14369","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\/14369","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\/14370"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14369"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}