{"id":35047,"date":"2025-05-20T10:38:30","date_gmt":"2025-05-20T03:38:30","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35047"},"modified":"2025-05-20T10:38:30","modified_gmt":"2025-05-20T03:38:30","slug":"mau-bien-ban-huy-hoa-don-dien-tu-2025","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html","title":{"rendered":"M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d5256ad312b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d5256ad312b\" checked aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\/#Huy_hoa_don_dien_tu_la_gi\" >H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\/#Bien_ban_huy_hoa_don_dien_tu_la_gi\" >Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\/#Mau_bien_ban_huy_hoa_don_dien_tu_moi_nhat_2025\" >M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\/#Mot_so_luu_y_khi_lap_bien_ban_huy_hoa_don\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"mceTemp\"><\/div>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c <a href=\"https:\/\/vtcpay.vn\/blog\/?p=35047&amp;preview=true\">h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> l\u00e0 c\u1ea7n thi\u1ebft khi x\u1ea3y ra sai s\u00f3t ho\u1eb7c thay \u0111\u1ed5i trong giao d\u1ecbch. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, l\u1eadp bi\u00ean b\u1ea3n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y, <\/span><span style=\"color: #3366ff;\"><b>VTC Pay Blog <\/b><\/span><span style=\"font-weight: 400;\">s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1<\/span> <strong>bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><span style=\"font-weight: 400;\">, khi n\u00e0o c\u1ea7n l\u1eadp, v\u00e0 m\u1eabu bi\u00ean b\u1ea3n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2025.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huy_hoa_don_dien_tu_la_gi\"><\/span><span style=\"color: #3366ff;\"><b>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 10, \u0110i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 h\u00e0nh \u0111\u1ed9ng l\u00e0m cho h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 vi\u1ec7c x\u00f3a b\u1ecf ho\u00e0n to\u00e0n gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, nh\u01b0ng th\u00f4ng tin h\u00f3a \u0111\u01a1n v\u1eabn \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ec3 tra c\u1ee9u khi c\u1ea7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ee7y h\u00f3a \u0111\u01a1n kh\u00e1c v\u1edbi ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n. Trong khi h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1ec9 l\u00e0m m\u1ea5t gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng nh\u01b0ng v\u1eabn gi\u1eef l\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 x\u00f3a b\u1ecf ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n kh\u1ecfi h\u1ec7 th\u1ed1ng sau khi h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bien_ban_huy_hoa_don_dien_tu_la_gi\"><\/span><span style=\"color: #3366ff;\"><b>Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c h\u1ee7y b\u1ecf m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do sai s\u00f3t ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Bi\u00ean b\u1ea3n n\u00e0y l\u00e0 cam k\u1ebft gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua v\u1ec1 vi\u1ec7c kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, gi\u00fap tr\u00e1nh c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 bi\u1ebft khi n\u00e0o c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o t\u1ea1i b\u00e0i vi\u1ebft sau: <\/span><strong><a href=\"https:\/\/docs.google.com\/document\/d\/1E8HFGZUv1exkh5dBl0b1wyVgN6iAShMvjexDxchDXUs\/edit?tab=t.0#heading=h.ghsokchkl5ne\">H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_bien_ban_huy_hoa_don_dien_tu_moi_nhat_2025\"><\/span><span style=\"color: #3366ff;\"><b>M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ea7n thi\u1ebft:<\/span><\/p>\n<figure id=\"attachment_35048\" aria-describedby=\"caption-attachment-35048\" style=\"width: 1242px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35048 size-full\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01.png\" alt=\"bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1242\" height=\"1754\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01.png 1242w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-212x300.png 212w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-725x1024.png 725w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-768x1085.png 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-1088x1536.png 1088w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-696x983.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-1068x1508.png 1068w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/bien-ban-huy-hoa-don-dien-tu-01-297x420.png 297w\" sizes=\"(max-width: 1242px) 100vw, 1242px\" \/><figcaption id=\"caption-attachment-35048\" class=\"wp-caption-text\">M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c k\u00fd b\u1edfi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a c\u1ea3 hai b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi l\u1eadp bi\u00ean b\u1ea3n, b\u00ean b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n t\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu 04\/SS-H\u0110\u0110T trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_lap_bien_ban_huy_hoa_don\"><\/span><span style=\"color: #3366ff;\"><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo M\u1eabu 01\/TB-RS\u0110T (Ph\u1ee5 l\u1ee5c IB, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP), vi\u1ec7c th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o th\u00f4ng tin trong bi\u00ean b\u1ea3n kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #3366ff;\"><b>K\u1ebft lu\u1eadn<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin m\u1edbi nh\u1ea5t 2025 \u0111\u1ec3 b\u1ea1n \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\">H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/ky-hieu-hoa-don-dien-tu-ma-cac-doanh-nghiep-can-nam-bat.html\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm b\u1eaft<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/2-cach-tra-cuu-hoa-don-dien-tu.html\">2 c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u1ea7n thi\u1ebft khi x\u1ea3y ra sai s\u00f3t ho\u1eb7c thay \u0111\u1ed5i trong giao d\u1ecbch. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, l\u1eadp bi\u00ean b\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/title>\n<meta name=\"description\" content=\"M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025, chu\u1ea9n theo quy 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