{"id":6693,"date":"2021-03-04T14:43:31","date_gmt":"2021-03-04T07:43:31","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6693"},"modified":"2025-11-12T09:39:47","modified_gmt":"2025-11-12T02:39:47","slug":"08-luu-y-khi-su-dung-hoa-don-dien-tu-theo-nghi-dinh-123","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/08-luu-y-khi-su-dung-hoa-don-dien-tu-theo-nghi-dinh-123\/","title":{"rendered":"08 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123"},"content":{"rendered":"<p class=\"lead\"><strong>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\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>, c\u1ee5 th\u1ec3:<\/strong><\/p>\n<h2><strong>1. B\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2022<\/strong><\/h2>\n<p>Theo Kho\u1ea3n 1, Kho\u1ea3n 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?anchor=dieu_59\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh 123<\/a>\u00a0quy \u0111\u1ecbnh:<\/p>\n<blockquote><p><em>\u201c1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/em><\/p>\n<p><em>\u2026<\/em><\/p>\n<p><em>3. B\u00e3i b\u1ecf kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020\u201d<\/em><\/p><\/blockquote>\n<p>Ngo\u00e0i ra, t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 60 c\u00f2n quy \u0111\u1ecbnh doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf\u00a0<strong>\u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2022<\/strong>\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 19\/10\/2020.<\/p>\n<p>Nh\u01b0 v\u1eady,\u00a0<strong>ch\u1ec9 b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2022<\/strong>\u00a0v\u00e0 b\u00e3i b\u1ecf quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1eed dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/11\/2020.<\/p>\n<h2><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n<p>Theo Kho\u1ea3n 1<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?anchor=dieu_13\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123<\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx?anchor=dieu_91\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a>\u00a0quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m:<\/p>\n<p><strong><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p 1: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/em><\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh).<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy m\u00f4 v\u1ec1 doanh thu, lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng t\u1eeb m\u1ee9c cao nh\u1ea5t v\u1ec1 ti\u00eau ch\u00ed c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<p><strong><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p 2: 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<\/em><\/strong><\/p>\n<p>Doanh nghi\u1ec7p sau \u0111\u00e2y \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 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro v\u1ec1 thu\u1ebf cao v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p kinh doanh \u1edf l\u0129nh v\u1ef1c \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh si\u00eau th\u1ecb, th\u01b0\u01a1ng m\u1ea1i, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y.<\/li>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng l\u1eadp, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p 3: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/em><\/strong><\/p>\n<p>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 t\u1ea1i 02 tr\u01b0\u1eddng h\u1ee3p tr\u00ean nh\u01b0ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<p><em>**L\u01b0u \u00fd:<\/em>\u00a0Ph\u1ea3i khai, n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<h2><strong>3. \u0110\u1ecbnh d\u1ea1ng c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0<em>(Kho\u1ea3n 1, 2, 4, 5 \u0110i\u1ec1u 12)<\/em><\/h2>\n<p>\u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh ki\u1ec3u d\u1eef li\u1ec7u, chi\u1ec1u d\u00e0i d\u1eef li\u1ec7u c\u1ee7a c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin ph\u1ee5c v\u1ee5 truy\u1ec1n nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ng\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML (extensible Markup Language); trong \u0111\u00f3:<\/p>\n<p>&#8211; \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m 02 th\u00e0nh ph\u1ea7n: Th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k\u00fd s\u1ed1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 th\u00eam th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn m\u00e3 c\u01a1 quan thu\u1ebf.<\/p>\n<p>&#8211; T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 khi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u sau:<\/p>\n<ul>\n<li>K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u1ebf ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 1 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u1eb1ng th\u00f4ng t\u1ed1i thi\u1ec3u 5 Mbps.<\/li>\n<li>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c Message Queue (MQ) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i.<\/li>\n<li>S\u1eed d\u1ee5ng giao th\u1ee9c SOAP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/p>\n<h2><strong>4. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>\u00a0<em>(\u0110i\u1ec1u 17)<\/em><\/h2>\n<p>\u2013 Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 123 n\u1ebfu truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p khi \u0111\u0103ng k\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li>K\u00fd s\u1ed1 tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/li>\n<\/ul>\n<p>\u2013 Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec truy c\u1eadp v\u00e0o trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li>K\u00fd s\u1ed1 tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em> Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho ng\u01b0\u1eddi mua. Ph\u01b0\u01a1ng th\u1ee9c g\u1eedi v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.<\/p>\n<h2><strong>5. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>\u00a0<em>(\u0110i\u1ec1u 18)<\/em><\/h2>\n<ul>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \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 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h2><strong>6. 07 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0(\u0110i\u1ec1u 16)<\/h2>\n<p>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau ng\u1eebng 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:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/li>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/li>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m ng\u1eebng kinh doanh;<\/li>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u00e1n h\u00e0ng nh\u1eadp l\u1eadu, h\u00e0ng c\u1ea5m, h\u00e0ng gi\u1ea3, h\u00e0ng x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; doanh nghi\u1ec7p b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<h2><strong>7. Chuy\u1ec3n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y<\/strong><\/h2>\n<p>&#8211; Theo\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?anchor=dieu_7\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 123<\/a>, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Khi c\u00f3 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/li>\n<li>Theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra, \u0111i\u1ec1u tra v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra, ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u tra.<\/li>\n<\/ul>\n<p>&#8211; Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y sau khi chuy\u1ec3n \u0111\u1ed5i.<\/p>\n<p>&#8211; Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n gi\u1ea5y sau khi chuy\u1ec3n \u0111\u1ed5i:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y th\u00ec h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/li>\n<li><strong>KH\u00d4NG c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n<\/strong>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2><strong>8. 05 bi\u1ec3u m\u1eabu v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2022<\/strong><\/h2>\n<ul>\n<li>M\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T: T\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>M\u1eabu 04\/SS-H\u0110\u0110T: Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/li>\n<li>M\u1eabu 06\/\u0110N-PS\u0110T: \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a CQT theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/li>\n<li>M\u1eabu 01\/TH-H\u0110\u0110T: B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>M\u1eabu 03\/DL-H\u0110\u0110T: T\u1edd khai d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/li>\n<\/ul>\n<p><em><strong>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 <em><strong>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.<\/strong><\/em><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n<div class=\"ddict_btn\" style=\"top: 381px; left: 308.438px;\"><img decoding=\"async\" src=\"chrome-extension:\/\/bpggmmljdiliancllaapiggllnkbjocb\/logo\/16.png\" \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3: 1. B\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2022 Theo Kho\u1ea3n 1, Kho\u1ea3n 3\u00a0\u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"featured_media":13681,"template":"","article_category":[10,13],"class_list":["post-6693","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\/6693","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\/13681"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6693"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}