{"id":35075,"date":"2025-05-21T22:53:22","date_gmt":"2025-05-21T15:53:22","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35075"},"modified":"2025-05-21T22:54:21","modified_gmt":"2025-05-21T15:54:21","slug":"dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo ngh\u1ecb \u0111\u1ecbnh 70\/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-69d5255e4a8b4\" 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-69d5255e4a8b4\" 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\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Cac_diem_moi_trong_nghi_dinh_702025ND-CP_ve_dieu_chinh_hoa_don_dien_tu\" >C\u00e1c \u0111i\u1ec3m m\u1edbi trong ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Mo_rong_truong_hop_xu_ly_sai_sot\" >M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Quy_dinh_ve_lap_hoa_don_dieu_chinhthay_the_cho_nhieu_hoa_don_sai_trong_cung_thang\" >Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai trong c\u00f9ng th\u00e1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Yeu_cau_van_ban_thoa_thuan\" >Y\u00eau c\u1ea7u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Doi_voi_nganh_hang_khong_va_cac_linh_vuc_dac_thu\" >\u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng v\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Xu_ly_hoa_don_sai_nhieu_lan\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai nhi\u1ec1u l\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Hoa_don_dieu_chinh_trong_cac_truong_hop_dac_biet\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Ke_khai_thue\" >K\u00ea khai thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Quy_trinh_dieu_chinh_hoa_don_dien_tu\" >Quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Buoc_1_Phat_hien_va_phan_loai_sai_sot\" >B\u01b0\u1edbc 1: Ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n lo\u1ea1i sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Buoc_2_Lap_van_ban_thoa_thuan_neu_can\" >B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn (n\u1ebfu c\u1ea7n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Buoc_3_Lua_chon_phuong_thuc_xu_ly\" >B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Buoc_4_Ky_so_va_gui_hoa_don\" >B\u01b0\u1edbc 4: K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Buoc_5_Ke_khai_va_luu_tru\" >B\u01b0\u1edbc 5: K\u00ea khai v\u00e0 l\u01b0u tr\u1eef<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Xu_ly_khi_co_quan_thue_phat_hien_sai_sot\" >X\u1eed l\u00fd khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Cach_xu_ly_doi_voi_cac_truong_hop_dac_biet\" >C\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\">\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/a> \u0111i\u1ec7n t\u1eed<\/strong> l\u00e0 quy tr\u00ecnh quan tr\u1ecdng \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 minh b\u1ea1ch trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/06\/2025) \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m m\u1edbi nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t, t\u0103ng t\u00ednh linh ho\u1ea1t v\u00e0 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Trong 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 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1ee5 th\u1ec3 theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u00e0 l\u01b0u \u00fd th\u1ef1c t\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_moi_trong_nghi_dinh_702025ND-CP_ve_dieu_chinh_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>C\u00e1c \u0111i\u1ec3m m\u1edbi trong ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">So v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP b\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i c\u00e1c n\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mo_rong_truong_hop_xu_ly_sai_sot\"><\/span><b>M\u1edf r\u1ed9ng tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t nh\u1ecf (t\u00ean, \u0111\u1ecba ch\u1ec9) th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o sai s\u00f3t qua M\u1eabu 04\/SS-H\u0110\u0110T t\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t l\u1edbn (m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a), doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n, v\u1edbi quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 c\u00e1ch ghi ch\u00fa tr\u00ean h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_lap_hoa_don_dieu_chinhthay_the_cho_nhieu_hoa_don_sai_trong_cung_thang\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai trong c\u00f9ng th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai s\u00f3t trong c\u00f9ng th\u00e1ng, k\u00e8m theo M\u1eabu 01\/BK-\u0110CTT \u0111\u1ec3 k\u00ea khai c\u00e1c h\u00f3a \u0111\u01a1n sai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_van_ban_thoa_thuan\"><\/span><b>Y\u00eau c\u1ea7u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, ho\u1eb7c h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh, c\u1ea7n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai s\u00f3t. N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o qua website ho\u1eb7c tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_nganh_hang_khong_va_cac_linh_vuc_dac_thu\"><\/span><b>\u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng v\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ed5i\/ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n ghi \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n\u2026\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n thay cho \u0111\u1ea1i l\u00fd trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n\/\u0111\u1ed5i v\u00e9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_sai_nhieu_lan\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai nhi\u1ec1u l\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ti\u1ebfp t\u1ee5c sai, c\u00e1c l\u1ea7n x\u1eed l\u00fd sau ph\u1ea3i theo c\u00f9ng ph\u01b0\u01a1ng th\u1ee9c (\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf) \u0111\u00e3 ch\u1ecdn ban \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dieu_chinh_trong_cac_truong_hop_dac_biet\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thay \u0111\u1ed5i gi\u00e1 tr\u1ecb do quy\u1ebft to\u00e1n, c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1edbi gi\u00e1 tr\u1ecb t\u0103ng (d\u1ea5u +) ho\u1eb7c gi\u1ea3m (d\u1ea5u -) ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i ho\u1eb7c k\u1ef3 ti\u1ebfp theo, k\u00e8m b\u1ea3ng k\u00ea n\u1ebfu c\u1ea7n khi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ng\u01b0\u1eddi mua (n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, ho\u1eb7c ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m\/d\u1ecbch v\u1ee5 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 s\u1ed1 ti\u1ec1n ho\u00e0n, l\u00fd do, k\u00e8m bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_thue\"><\/span><b>K\u00ea khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf sai s\u00f3t l\u1edbn \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do quy\u1ebft to\u00e1n\/chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dieu_chinh_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Phat_hien_va_phan_loai_sai_sot\"><\/span><b>B\u01b0\u1edbc 1: Ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n lo\u1ea1i sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>X\u00e1c \u0111\u1ecbnh sai s\u00f3t<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t nh\u1ecf<\/b><span style=\"font-weight: 400;\">: T\u00ean, \u0111\u1ecba ch\u1ec9 (kh\u00f4ng \u1ea3nh h\u01b0\u1edfng m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t l\u1edbn<\/b><span style=\"font-weight: 400;\">: M\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_van_ban_thoa_thuan_neu_can\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn (n\u1ebfu c\u1ea7n)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c\/doanh nghi\u1ec7p\/h\u1ed9 kinh doanh, l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ed9i dung sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd (\u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, th\u00f4ng b\u00e1o qua website ho\u1eb7c tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><em>L\u01b0u \u00fd<\/em>: V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u1ea7n k\u00fd s\u1ed1, l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lua_chon_phuong_thuc_xu_ly\"><\/span><b>B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi sai s\u00f3t nh\u1ecf, c\u1ea7n th\u00f4ng b\u00e1o sai s\u00f3t qua M\u1eabu 04\/SS-H\u0110\u0110T t\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi mua, kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi sai s\u00f3t l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1edbi d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 K\u00fd hi\u1ec7u\u2026 S\u1ed1\u2026 Ng\u00e0y\u2026\u201d. Ghi gi\u00e1 tr\u1ecb t\u0103ng (+) ho\u1eb7c gi\u1ea3m (-).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n thay th\u1ebf, c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 K\u00fd hi\u1ec7u\u2026 S\u1ed1\u2026 Ng\u00e0y\u2026\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n sai, c\u1ea7n l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf k\u00e8m M\u1eabu 01\/BK-\u0110CTT.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_so_va_gui_hoa_don\"><\/span><b>B\u01b0\u1edbc 4: K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, doanh nghi\u1ec7p ph\u1ea3i k\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, doanh nghi\u1ec7p g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua qua email, tin nh\u1eafn ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn tra c\u1ee9u tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3, doanh nghi\u1ec7p g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi chuy\u1ec3n cho ng\u01b0\u1eddi mua.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c g\u1eedi ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo sau khi l\u1eadp, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Quy tr\u00ecnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o x\u1eed l\u00fd h\u00f3a \u0111\u01a1n nhanh ch\u00f3ng, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Ke_khai_va_luu_tru\"><\/span><b>B\u01b0\u1edbc 5: K\u00ea khai v\u00e0 l\u01b0u tr\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai thu\u1ebf<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sai s\u00f3t l\u1edbn: K\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n\/chi\u1ebft kh\u1ea5u: K\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, v\u00e0 b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) ph\u1ea3i l\u01b0u tr\u1eef <\/span><b>10 n\u0103m<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35079\" aria-describedby=\"caption-attachment-35079\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35079\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/dieu-chinh-hoa-don-dien-tu-02.jpg\" alt=\"\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"434\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/dieu-chinh-hoa-don-dien-tu-02.jpg 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/dieu-chinh-hoa-don-dien-tu-02-300x200.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/dieu-chinh-hoa-don-dien-tu-02-629x420.jpg 629w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-35079\" class=\"wp-caption-text\">C\u00e1ch b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_khi_co_quan_thue_phat_hien_sai_sot\"><\/span><span style=\"color: #3366ff;\"><b>X\u1eed l\u00fd khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t<\/b><\/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;\">C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o sai s\u00f3t qua M\u1eabu 01\/TB-RS\u0110T. Doanh nghi\u1ec7p ph\u1ea3i:<\/span>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra sai s\u00f3t theo th\u00f4ng b\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ec3 th\u00f4ng b\u00e1o sai s\u00f3t (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t nh\u1ecf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf theo quy tr\u00ecnh tr\u00ean.<\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ph\u1ea3n h\u1ed3i trong v\u00f2ng 5-7 ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn th\u00f4ng b\u00e1o. N\u1ebfu kh\u00f4ng ph\u1ea3n h\u1ed3i, c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra tr\u1ef1c ti\u1ebfp, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb ph\u1ea1t (m\u1ee9c ph\u1ea1t t\u1eeb 2-20 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xu_ly_doi_voi_cac_truong_hop_dac_biet\"><\/span><span style=\"color: #3366ff;\"><b>C\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/b><\/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;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n ch\u01b0a g\u1eedi ng\u01b0\u1eddi mua th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n qua M\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y sai s\u00f3t sau chuy\u1ec3n \u0111\u1ed5i, c\u1ea7n l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, th\u00f4ng b\u00e1o sai s\u00f3t qua M\u1eabu 04\/SS-H\u0110\u0110T, v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf ghi \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n gi\u1ea5y s\u1ed1\u2026 ng\u00e0y\u2026\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u00e0nh vi\u1ec5n th\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho d\u1ecbch v\u1ee5 tr\u1ea3 tr\u01b0\u1edbc (nh\u01b0 th\u1ebb c\u00e0o) d\u1ef1a tr\u00ean b\u1ea3ng k\u00ea ho\u1eb7c bi\u00ean b\u1ea3n \u0111\u1ed1i so\u00e1t v\u1edbi \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ede c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u00ed thanh to\u00e1n th\u1ebb kh\u00f4ng c\u1ea7n ghi th\u00f4ng tin h\u00f3a \u0111\u01a1n g\u1ed1c.<\/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><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 c\u1eadp nh\u1eadt v\u00e0 ho\u00e0n thi\u1ec7n quy tr\u00ecnh <\/span><b>\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">, mang l\u1ea1i s\u1ef1 linh ho\u1ea1t v\u00e0 minh b\u1ea1ch h\u01a1n cho doanh nghi\u1ec7p. C\u00e1c \u0111i\u1ec3m m\u1edbi nh\u01b0 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho ng\u00e0nh \u0111\u1eb7c th\u00f9, v\u00e0 y\u00eau c\u1ea7u v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u00fap gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng, \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m uy t\u00edn \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/vtcpos.vn\/\">VTC POS<\/a> mang \u0111\u1ebfn <a href=\"https:\/\/vtcpos.vn\/\">gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> t\u00edch h\u1ee3p t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, tu\u00e2n th\u1ee7 ho\u00e0n to\u00e0n Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2024\/TT-BTC, gi\u00fap doanh nghi\u1ec7p b\u00e1n l\u1ebb, nh\u00e0 h\u00e0ng, v\u00e0 d\u1ecbch v\u1ee5 d\u1ec5 d\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao tr\u1ea3i nghi\u1ec7m qu\u1ea3n l\u00fd cho doanh nghi\u1ec7p!<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><br \/>\n<a href=\"https:\/\/vtcpay.vn\/blog\/truong-hop-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien.html\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/top-5-phan-mem-hoa-don-dien-tu-tot-nhat-2025.html\">\u0110\u00e1nh gi\u00e1 top 5 ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ed1t nh\u1ea5t 2025<\/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>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 quy tr\u00ecnh quan tr\u1ecdng \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 minh b\u1ea1ch trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/06\/2025) \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35078,"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>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025: c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi, quy tr\u00ecnh chi ti\u1ebft, gi\u1ea3m r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo ngh\u1ecb \u0111\u1ecbnh 70\/2025\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025: c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi, quy tr\u00ecnh chi ti\u1ebft, gi\u1ea3m r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf.\" \/>\n<meta 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