{"id":6581,"date":"2020-12-23T09:11:27","date_gmt":"2020-12-23T02:11:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6581"},"modified":"2025-11-12T10:48:58","modified_gmt":"2025-11-12T03:48:58","slug":"diem-moi-nghi-dinh-123-2020-ve-hoa-don-dien-tu-so-voi-nghi-dinh-119-2018","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/diem-moi-nghi-dinh-123-2020-ve-hoa-don-dien-tu-so-voi-nghi-dinh-119-2018\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119\/2018"},"content":{"rendered":"<p class=\"lead\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4868-TCT-CS-2020-noi-dung-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-459442.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f4ng v\u0103n 4868\/TCT-CS<\/a>\u00a0ng\u00e0y 16\/11\/2020 gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung\u00a0<a class=\"green-text\" 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> quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6582 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/diem-moi-nghi-dinh-123-2020-hoa-don-dien-tu-so-nghi-dinh-119-2018.png\" alt=\"\" width=\"480\" height=\"250\" \/><\/p>\n<p style=\"text-align: center;\"><em>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119\/2018<\/em><\/p>\n<p>Theo \u0111\u00f3, gi\u1edbi thi\u1ec7u nhi\u1ec1u n\u1ed9i dung m\u1edbi c\u1ee7a\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>\u00a0so v\u1edbi\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\/2018\/N\u0110-CP<\/a>, \u0111\u01a1n c\u1eed nh\u01b0:<\/p>\n<h3><strong>1. <\/strong><strong>V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/strong><strong>\u00e1p d<\/strong><strong>\u1ee5ng<\/strong><\/h3>\n<p>Ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2\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\/2018\/N\u0110-CP<\/a>\u00a0l\u00e0:<\/p>\n<ul>\n<li>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<li>T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p>T\u1ea1i \u0110i\u1ec1u 2\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>\u00a0m\u1edf r\u1ed9ng th\u00eam c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/li>\n<li>T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>T\u1ed5 ch\u1ee9c in h\u00f3a \u0111\u01a1n, bi\u00ean lai, cung c\u1ea5p ph\u1ea7n m\u1ec1m in bi\u00ean lai.<\/li>\n<\/ul>\n<h3><strong>2. V<\/strong><strong>\u1ec1 lo\u1ea1i h<\/strong><strong>\u00f3a \u0111\u01a1n, ch<\/strong><strong>\u1ee9ng t\u1eeb<\/strong><\/h3>\n<p><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>\u00a0quy \u0111\u1ecbnh th\u00eam: 2 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, h\u00f3a \u0111\u01a1n gi\u1ea5y do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in v\u00e0 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb.<\/p>\n<p>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>V\u1ec1 h\u00f3a \u0111\u01a1n: \u0110i\u1ec1u 8 <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>\u00a0quy \u0111\u1ecbnh th\u00eam 2 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u00f3 l\u00e0: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia v\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf,<\/li>\n<li>V\u1ec1 ch\u1ee9ng t\u1eeb: \u0110i\u1ec1u 30 <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>\u00a0b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/li>\n<\/ul>\n<h3><strong>3. <\/strong><strong>V\u1ec1 c<\/strong><strong>\u00e1c h\u00e0nh vi b<\/strong><strong>\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h<\/strong><strong>\u00f3a \u0111\u01a1n, ch<\/strong><strong>\u1ee9ng t\u1eeb<\/strong><\/h3>\n<p>\u0110i\u1ec1u 5\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>\u00a0quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 h\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi 02 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>C\u1ea5m c\u00f4ng ch\u1ee9c thu\u1ebf c\u00f3 h\u00e0nh vi bao che, th\u00f4ng \u0111\u1ed3ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; c\u1ea5m g\u00e2y phi\u1ec1n h\u00e0, kh\u00f3 kh\u0103n v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/li>\n<li>C\u1ea5m nh\u1eefng h\u00e0nh vi gian d\u1ed1i trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u00e1i ph\u00e9p, c\u1ea3n tr\u1edf c\u00f4ng ch\u1ee9c thu\u1ebf thi h\u00e0nh c\u00f4ng v\u1ee5; truy c\u1eadp tr\u00e1i ph\u00e9p l\u00e0m sai l\u1ec7ch v\u00e0 ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u1ed1i l\u1ed9 ho\u1eb7c c\u00f3 c\u00e1c h\u00e0nh vi li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n nh\u1eb1m thu l\u1ee3i b\u1ea5t ch\u00ednh v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan.<\/li>\n<\/ul>\n<h3><strong>4. V\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/strong><\/h3>\n<p><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>\u00a0quy \u0111\u1ecbnh r\u00f5 7 h\u00e0nh vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 7 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<p>(N\u1ed9i dung c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 3\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>).<\/p>\n<h3><strong>5. V\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p><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\/2018\/N\u0110-CP<\/a>\u00a0kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0110i\u1ec1u 37\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>\u00a0c\u00f3 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y.<\/p>\n<p>Xem chi ti\u1ebft \u0111i\u1ec3m m\u1edbi\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>\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4868-TCT-CS-2020-noi-dung-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-459442.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f4ng v\u0103n 4868\/TCT-CS<\/a>\u00a0ng\u00e0y 16\/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>T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0C\u00f4ng v\u0103n 4868\/TCT-CS\u00a0ng\u00e0y 16\/11\/2020 gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119\/2018 Theo \u0111\u00f3, gi\u1edbi thi\u1ec7u nhi\u1ec1u n\u1ed9i dung m\u1edbi c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0so v\u1edbi\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, \u0111\u01a1n c\u1eed nh\u01b0: 1. [&hellip;]<\/p>\n","protected":false},"featured_media":13698,"template":"","article_category":[10,13],"class_list":["post-6581","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\/6581","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\/13698"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6581"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}