{"id":6221,"date":"2020-09-28T14:03:04","date_gmt":"2020-09-28T07:03:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6221"},"modified":"2025-11-12T13:32:42","modified_gmt":"2025-11-12T06:32:42","slug":"to-chuc-ca-nhan-co-duoc-cap-hoa-don-dien-tu-le","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/to-chuc-ca-nhan-co-duoc-cap-hoa-don-dien-tu-le\/","title":{"rendered":"T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed “l\u1ebb”?"},"content":{"rendered":"
Nh\u01b0 ch\u00fang ta bi\u1ebft, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/div>\n
V\u1eady, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n\u00a0 \u0111i\u1ec7n t\u1eed “l\u1ebb” khi h\u1ecd c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>\n

\"\"<\/p>\n

Khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n\u00a0 \u0111i\u1ec7n t\u1eed “l\u1ebb” khi h\u1ecd c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng?<\/em><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 – \u0111\u00f3 ch\u00ednh l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC.<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb<\/b><\/h4>\n

Theo kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u1ee5 th\u1ec3:<\/p>\n

1. C\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/i><\/b><\/p>\n

    \n
  • H\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP (h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ;<\/li>\n
  • T\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/li>\n
  • Doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/li>\n
  • Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ul>\n

    + Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/p>\n

    + T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/p>\n

    + B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

    2. C\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/i><\/b><\/p>\n

      \n
    • Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ul>\n

      + Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/p>\n

      + T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/p>\n

      + B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

        \n
      • T\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n

        Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/h4>\n

        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111i\u1ec7n t\u1eed (nh\u01b0 tr\u00ean) c\u00f3 th\u1ec3 n\u1ed9p m\u1eabu 06 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP v\u1ec1 c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/p>\n

        (Tham kh\u1ea3o m\u1eabu 06 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP)<\/em><\/p>\n

        \"\"<\/p>\n

        Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf<\/em><\/p>\n

        N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb<\/b><\/h4>\n
          \n
        • \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c n\u01a1i ph\u00e1t sinh vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n
            \n
          • \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh:<\/li>\n<\/ul>\n

            + \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

            +\u00a0 \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i h\u1ed9, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n

            L\u01b0u \u00fd<\/b><\/i>:<\/h4>\n
              \n
            • \u0110\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n y\u00eau c\u1ea7u c\u1ea5p h\u00f3a \u0111\u01a1n ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN, ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/li>\n
            • Ngo\u00e0i n\u1ed9p m\u1eabu 06, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n y\u00eau c\u1ea7u c\u1ea5p h\u00f3a \u0111\u01a1n n\u00ean n\u1ed9p k\u00e8m bi\u00ean lai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3), b\u1ea3n photo c\u00e1c \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng …<\/li>\n<\/ul>\n

              Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP v\u00e0 gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n

              Theo Ketoan.biz<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

              Nh\u01b0 ch\u00fang ta bi\u1ebft, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady, \u0111\u1ed1i v\u1edbi h\u00f3a […]<\/p>\n","protected":false},"featured_media":13744,"template":"","article_category":[10,13],"class_list":["post-6221","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\/6221","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\/13744"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6221"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}