{"id":6423,"date":"2020-11-16T08:50:30","date_gmt":"2020-11-16T01:50:30","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6423"},"modified":"2025-11-12T11:14:44","modified_gmt":"2025-11-12T04:14:44","slug":"thong-tu-88-2020-tt-btc-sua-doi-thong-tu-68-ve-hoa-don-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thong-tu-88-2020-tt-btc-sua-doi-thong-tu-68-ve-hoa-don-dien-tu\/","title":{"rendered":"Th\u00f4ng t\u01b0 88\/2020\/TT-BTC: S\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 68 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p class=\"lead\">Ng\u00e0y 30\/10\/2020, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-88-2020-TT-BTC-sua-doi-Dieu-26-Thong-tu-68-2019-TT-BTC-hoa-don-dien-tu-khi-ban-hang-457437.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 88\/2020\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 26\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-68-2019-TT-BTC-huong-dan-thuc-hien-Nghi-dinh-119-2018-ND-CP-ve-hoa-don-dien-tu-405141.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6424 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/11\/tt881-fts.jpg\" alt=\"\" width=\"552\" height=\"350\" \/><\/p>\n<p style=\"text-align: center;\"><em>Th\u00f4ng t\u01b0 88 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/em><\/p>\n<p>C\u1ee5 th\u1ec3, tr\u01b0\u1edbc \u0111\u00e2y theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-119-2018-ND-CP-quy-dinh-ve-hoa-don-dien-tu-khi-ban-hang-hoa-cung-cap-dich-vu-394152.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 119<\/a>\u00a0v\u00e0 Th\u00f4ng t\u01b0 68 th\u00ec th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eeb 01\/11\/2020.\u00a0 Tuy nhi\u00ean m\u1edbi \u0111\u00e2y Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, qua \u0111\u00f3 l\u00f9i th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn 1\/7\/2022.<\/p>\n<p>V\u00ec v\u1eady, \u0111\u1ec3 th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng c\u00e1c v\u0103n b\u1ea3n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ea1i Th\u00f4ng t\u01b0 88, B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<h3><strong>K\u1ec3 t\u1eeb nay \u0111\u1ebfn 30\/6\/2022, c\u00e1c v\u0103n b\u1ea3n sau v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c:<\/strong><\/h3>\n<ul>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-32-2011-TT-BTC-huong-dan-ve-khoi-tao-phat-hanh-su-dung-hoa-don-dien-tu-120233.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 14 th\u00e1ng 03 n\u0103m 2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-191-2010-TT-BTC-huong-dan-viec-quan-ly-su-dung-hoa-don-van-tai-115407.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 191\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Thong-tu-39-2014-TT-BTC-huong-dan-51-2010-ND-CP-04-2014-ND-CP-hoa-don-ban-hang-hoa-dich-vu-229190.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1209-QD-BTC-2015-thi-diem-su-dung-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue-280015.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 526\/Q\u0110-BTC ng\u00e0y 16 th\u00e1ng 4 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-2660-QD-BTC-gia-han-thoi-gian-thuc-hien-1209-QD-BTC-thi-diem-su-dung-hoa-don-dien-tu-2016-334780.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 2660\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 14 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2015;<\/li>\n<li>\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-37-2017-TT-BTC-sua-doi-Thong-tu-39-2014-TT-BTC-206-2015-TT-BTC-348311.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 37\/2017\/TT-BTC<\/a>\u00a0ng\u00e0y 27 th\u00e1ng 4 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/li>\n<\/ul>\n<h3><strong>B\u00e3i b\u1ecf nh\u1eefng n\u1ed9i dung sau t\u1ea1i \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 68<\/strong><\/h3>\n<p>\u201cT\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d (V\u00ec \u0111\u00e3 l\u00f9i sang 01\/7\/2022).<\/p>\n<p>Th\u00f4ng t\u01b0 88\/2020\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/11\/2020.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/10\/2020, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 88\/2020\/TT-BTC\u00a0s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 26\u00a0Th\u00f4ng t\u01b0 68\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Th\u00f4ng t\u01b0 88 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC C\u1ee5 th\u1ec3, tr\u01b0\u1edbc \u0111\u00e2y theo\u00a0Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"featured_media":13715,"template":"","article_category":[10,13],"class_list":["post-6423","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\/6423","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\/13715"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6423"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}