{"id":9684,"date":"2025-04-25T14:00:17","date_gmt":"2025-04-25T07:00:17","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9684"},"modified":"2025-11-06T14:24:46","modified_gmt":"2025-11-06T07:24:46","slug":"nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-123-2020-nd-cp-cua-chinh-phu-quy-dinh-ve-hoa-don-chung-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-123-2020-nd-cp-cua-chinh-phu-quy-dinh-ve-hoa-don-chung-tu\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 70\/2025 N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb."},"content":{"rendered":"

Ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 06 n\u0103m 2025.<\/p>\n

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\u00bb T\u1ea3i file c\u00f4ng v\u0103n Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP:\u00a0T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/p>\n

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\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0\u00a0<\/strong><\/h2>\n

C\u00f9ng \u0111i\u1ec3m qua nh\u1eefng thay \u0111\u1ed5i ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025 so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/N\u0110-CP trong n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: \u00a0<\/em><\/strong><\/p>\n

B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng H\u0110\u0110T: \u201cNh\u00e0 n\u01b0\u1edbc cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u00ean s\u1eed d\u1ee5ng H\u0110\u0110T<\/em>\u201d v\u00e0 s\u1eed d\u1ee5ng lo\u1ea1i h\u00f3a \u0111\u01a1n l\u00e0 h\u00f3a \u0111\u01a1n GTGT (\u0110i\u1ec1u 2 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 8)<\/p>\n

2. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: \u00a0<\/em><\/strong><\/p>\n

B\u1ed5 sung ng\u01b0\u1eddi b\u00e1n (bao g\u1ed3m h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 3 l\u1eadp H\u0110\u0110T.<\/p>\n

3. Lo\u1ea1i h\u00f3a \u0111\u01a1n:\u00a0<\/em><\/strong><\/p>\n

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  • B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t: Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t) khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT<\/li>\n
  • B\u1ed5 sung h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng\u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn CQT th\u00ec l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

    4. B\u1ed5 sung quy \u0111\u1ecbnh t\u00edch h\u1ee3p bi\u00ean lai thu ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu\u1eadn l\u1ee3i trong vi\u1ec7c tri\u1ec3n khai chuy\u1ec3n \u0111\u1ed5i s\u1ed1. \u00a0<\/em><\/strong><\/p>\n

    5. B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua. \u00a0<\/em><\/strong><\/p>\n

    T\u1eeb 01\/06\/2025 bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19.<\/p>\n

    L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi<\/b><\/p>\n

    L\u1eadp h\u00f3a \u0111\u01a1n di\u1ec7n t\u1eed t\u1eeb CKTM\u00a0<\/b><\/p>\n

    L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a: <\/b><\/p>\n

    Nguy\u00ean t\u1eafc: Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: Ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua.<\/p>\n

    Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp: Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u1ea5y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 h\u1ee7y m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

    6. B\u1ecf quy \u0111\u1ecbnh h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai: (ch\u1ec9 c\u00f2n thay th\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng c\u00f2n h\u1ee7y) \u00a0<\/em><\/strong><\/p>\n

    Hi\u1ec7n h\u00e0nh: <\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u0111 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a CQT ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/p>\n

    7. B\u1ed5 sung l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn:\u00a0<\/em><\/strong><\/p>\n

    Quy \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1c nh\u00e2n th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>\n

    8. B\u1ed5 sung quy \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp 01 h\u00f3a \u0111\u01a1n \u0111\u1ec3 thay th\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai trong c\u00f9ng th\u00e1ng c\u1ee7a\u00a0 c\u00f9ng 01 ng\u01b0\u1eddi mua \u00a0<\/em><\/strong><\/p>\n

    9. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf. \u00a0<\/em><\/strong><\/p>\n

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    • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf.<\/li>\n<\/ul>\n
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      • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp khai b\u1ecb sai nh\u01b0ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh (do quy\u1ebft to\u00e1n ) ho\u1eb7c do ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng theo kho\u1ea3n 4 \u0110i\u1ec1u 19 th\u00ec ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n

        10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/em><\/strong><\/p>\n

        S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho m\u1ed9t s\u1ed1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u1ed3m:<\/p>\n

          \n
        • Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi xu\u1ea5t h\u00e0ng h\u00f3a: <\/i>Do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/li>\n<\/ul>\n
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          • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i <\/i>nh\u01b0 d\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc: L\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/li>\n<\/ul>\n
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            • B\u1ed5 sung th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00f3i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c.<\/li>\n<\/ul>\n

              11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: \u00a0<\/em><\/strong><\/p>\n

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              • B\u1ed5 sung n\u1ed9i dung th\u00f4ng tin ng\u01b0\u1eddi mua, ngo\u00e0i th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, MST th\u00ec s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1c nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n
                  \n
                • B\u1ed5 sung n\u1ed9i dung t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u0111\u1ed1i v\u1edbi kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n m\u1eb7t h\u00e0ng \u0103n, u\u1ed1ng; tr\u01b0\u1eddng h\u1ee3p kinh doanh v\u1eadn t\u1ea3i th\u00ec tr\u00ean h\u00e1o \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n bi\u1ec3n ki\u1ec3m so\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0nh tr\u00ecnh (\u0111i\u1ec3m \u0111i \u2013 \u0111\u1ebfn), \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh dang ng\u01b0\u1eddi g\u1eedi b\u00e1n.<\/li>\n<\/ul>\n

                  12. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: \u00a0<\/em><\/strong><\/p>\n

                  B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng HDDT kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 c\u00e1c CSKD trong 6 nh\u00f3m ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng g\u1ed3m:<\/p>\n

                    \n
                  • H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (theo Kho\u1ea3n 1, \u0110i\u1ec1u 51, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14) c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh \u2013 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 90, Kho\u1ea3n 3, \u0110i\u1ec1u 91 c\u1ea3u Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/li>\n<\/ul>\n
                      \n
                    • Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/li>\n<\/ul>\n

                      H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c Truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111ang t\u00edch c\u1ef1c ph\u1ed1i h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u m\u1edbi t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. <\/strong><\/h2>\n

                      D\u01b0\u1edbi \u0111\u00e2y l\u00e0 D\u1ef1 th\u1ea3o m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi:<\/p>\n

                      B\u1ed5 sung th\u00f4ng tin trong T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u00a0\u00a0<\/strong><\/h3>\n

                      Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadp v\u00e0o T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi g\u1eedi cho c\u01a1 quan thu\u1ebf th\u00eam c\u00e1c th\u00f4ng tin sau:<\/p>\n

                        \n
                      • Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt: H\u1ecd t\u00ean, \u0111i\u1ec7n tho\u1ea1i, CCCD, H\u1ed9 chi\u1ebfu, ng\u00e0y sinh, gi\u1edbi t\u00ednh.<\/li>\n
                      • Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed d\u00e0nh cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 70)<\/li>\n
                      • Th\u00f4ng tin t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                      • Th\u00f4ng tin t\u1ed5 ch\u1ee9c truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                      • \u2026<\/li>\n<\/ul>\n

                        Sau khi g\u1eedi T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0 l\u00ean C\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a NNT ph\u1ea3i th\u1ef1c hi\u1ec7n Sinh tr\u1eafc h\u1ecdc trong v\u00f2ng 24h \u0111\u1ec3 x\u00e1c nh\u1eadn sau \u0111\u00f3 C\u01a1 quan thu\u1ebf m\u1edbi ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c Ch\u1ea5p nh\u1eadn \/ Kh\u00f4ng ch\u1ea5p nh\u1eadn T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a NNT.<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf<\/p>\n

                        B\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi:<\/b><\/h3>\n
                          \n
                        • H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/li>\n
                        • H\u00f3a \u0111\u01a1n GTGT t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/li>\n
                        • H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/li>\n
                        • H\u00f3a \u0111\u01a1n nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/li>\n<\/ul>\n

                          Chu\u1ea9n h\u00f3a \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u v\u00e0 truy\u1ec1n nh\u1eadn ch\u1ee9ng t\u1eeb <\/b>\u0111i\u1ec7n t\u1eed <\/b>t\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/b><\/h3>\n
                            \n
                          • Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/li>\n<\/ul>\n
                              \n
                            • Bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

                              Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t\u00a0\u00a0<\/strong><\/h3>\n
                                \n
                              • H\u1ee7y b\u1ecf quy \u0111\u1ecbnh v\u1ec1 H\u1ee7y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n
                                  \n
                                • Theo Ngh\u1ecb \u0111\u1ecbnh 70, thay v\u00ec h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf\u00a0k\u00e8m theo bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c 2 b\u00ean k\u00fd x\u00e1c nh\u1eadn.<\/li>\n
                                • B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p 1 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n trong c\u00f9ng 1 th\u00e0ng c\u1ee7a 1 ng\u01b0\u1eddi mua (Y\u00eau c\u1ea7u g\u1eedi k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)<\/li>\n
                                • Y\u00eau c\u1ea7u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ch\u1ec9 c\u1ea7n c\u00f3 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh. Ng\u01b0\u1eddi b\u00e1n l\u01b0u gi\u1eefu to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n

                                  Ph\u1ea7n m\u1ec1m FTS E-Invoice s\u1eb5n s\u00e0ng \u0111\u00e1p \u1ee9ng ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong><\/h2>\n

                                  Ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/i>\/N\u0110-CP<\/i> c\u00f9ng d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111ang \u0111\u1ecbnh h\u00ecnh h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eb7t ch\u1ebd, minh b\u1ea1ch, hi\u1ec7n \u0111\u1ea1i h\u01a1n. Doanh nghi\u1ec7p c\u1ea7n s\u1edbm chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng, quy tr\u00ecnh \u0111\u1ec3 th\u00edch nghi v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp, xu\u1ea5t v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/i><\/p>\n

                                  Hi\u1ec7n nay,<\/i>\u00a0<\/i>FTS <\/i>E-Invoice<\/i> \u0111ang<\/i>\u00a0<\/i>ho\u00e0n thi\u1ec7n c\u00e1c t\u00ednh n\u0103ng k\u1ef9 thu\u1eadt v\u00e0 t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u1eb1m k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01.06.2025 do c\u01a1 quan thu\u1ebf ban h\u00e0nh.\u00a0<\/i><\/p>\n

                                  \"\"<\/p>\n

                                  Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>. Hy v\u1ecdng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                  Ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 06 n\u0103m 2025.   \u00bb T\u1ea3i file c\u00f4ng v\u0103n Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP:\u00a0T\u1ea0I \u0110\u00c2Y \u0110i\u1ec3m […]<\/p>\n","protected":false},"featured_media":13421,"template":"","article_category":[13],"class_list":["post-9684","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9684","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\/13421"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9684"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}