{"id":35128,"date":"2025-05-26T10:43:15","date_gmt":"2025-05-26T03:43:15","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35128"},"modified":"2025-05-26T10:43:15","modified_gmt":"2025-05-26T03:43:15","slug":"nghi-dinh-123-2020-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html","title":{"rendered":"[M\u1edbi] S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"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-69d50cc78b59f\" 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-69d50cc78b59f\" 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\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Bo_sung_doi_tuong_ap_dung_nghi_dinh\" >B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh<\/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\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Quy_dinh_ve_hoa_don_dien_tu_tu_may_tinh_tien\" >Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Nguyen_tac_can_duoc_dam_bao_khi_khoi_tao_hoa_don_dien_tu_tu_may_tinh_tien\" >Nguy\u00ean t\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o khi kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/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\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Noi_dung_can_co_cua_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\" >N\u1ed9i dung c\u1ea7n c\u00f3 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><\/ul><\/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\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Sua_doi_bo_sung_cac_hanh_vi_bi_cam_trong_linh_vuc_hoa_don_chung_tu\" >S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Hanh_vi_bi_cam_doi_voi_cong_chuc_thue\" >H\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf<\/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\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Hanh_vi_bi_cam_doi_voi_to_chuc_ca_nhan_cung_cap_dich_vu_hang_hoa_va_cac_ben_co_lien_quan\" >H\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Bo_sung_giai_thich_cac_thuat_ngu_hoa_don_chung_tu\" >B\u1ed5 sung gi\u1ea3i th\u00edch c\u00e1c thu\u1eadt ng\u1eef h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Nghi_dinh_gioi_thieu_mot_so_khai_niem_moi\" >Ngh\u1ecb \u0111\u1ecbnh gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m m\u1edbi<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Dinh_nghia_ve_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu_duoc_dieu_chinh_de_ngan_gon_va_bao_quat_hon\" >\u0110\u1ecbnh ngh\u0129a v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ng\u1eafn g\u1ecdn v\u00e0 bao qu\u00e1t h\u01a1n<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Bai_bo_mot_so_quy_dinh_hoa_don_chung_tu_tai_nghi_dinh_1232020ND-CP\" >B\u00e3i b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Sua_doi_quy_dinh_ve_thoi_diem_lap_hoa_don_doi_voi_mot_so_truong_hop_cu_the\" >S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Quy_dinh_chung_ve_thoi_diem_xuat_hoa_don\" >Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-2020-hoa-don-dien-tu.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> t\u1ea1i Vi\u1ec7t Nam, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd giao d\u1ecbch minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. \u0110\u1ea7u n\u0103m 2025, <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ra \u0111\u1eddi, b\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 123, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, v\u00e0 c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m. Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span><b><span style=\"color: #3366ff;\">VTC Pay Blog<\/span> <\/b><span style=\"font-weight: 400;\">s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1ch tri\u1ec3n khai hi\u1ec7u qu\u1ea3.<\/span><b><\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_sung_doi_tuong_ap_dung_nghi_dinh\"><\/span><span style=\"color: #3366ff;\"><b>B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m e, Kho\u1ea3n 1, \u0110i\u1ec1u 1 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c 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, tham gia kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 s\u1ed1 kh\u00e1c, s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng khi t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y, \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i \u0110i\u1ec3m e, Kho\u1ea3n 1, \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, kh\u00f4ng ch\u1ec9 t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi m\u00e0 c\u00f2n t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00e0 cung c\u1ea5p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><span style=\"color: #3366ff;\"><b>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung \u0110i\u1ec1u 11 v\u00e0o Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong c\u00e1c giao d\u1ecbch kinh doanh. Theo \u0111\u00f3, c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m <\/span><b>\u0111\u1ea1t t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span style=\"font-weight: 400;\">, v\u1edbi y\u00eau c\u1ea7u h\u1ec7 th\u1ed1ng n\u00e0y ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_can_duoc_dam_bao_khi_khoi_tao_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>Nguy\u00ean t\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o khi kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/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 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng y\u00eau c\u1ea7u ch\u1eef k\u00fd s\u1ed1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ho\u1eb7c b\u1ea3n sao ch\u1ee5p, ho\u1eb7c th\u00f4ng tin tra c\u1ee9u t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_can_co_cua_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\"><\/span><b>N\u1ed9i dung c\u1ea7n c\u00f3 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/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;\">Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, bao g\u1ed3m t\u00ean, \u0111\u1ecba ch\u1ec9, v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft giao d\u1ecbch bao g\u1ed3m t\u00ean h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, v\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, c\u1ea7n n\u00eau r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n bao g\u1ed3m thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi r\u00f5 th\u1eddi gian l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 tra c\u1ee9u c\u1ee7a c\u01a1 quan thu\u1ebf, cho ph\u00e9p ng\u01b0\u1eddi mua truy xu\u1ea5t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_cac_hanh_vi_bi_cam_trong_linh_vuc_hoa_don_chung_tu\"><\/span><span style=\"color: #3366ff;\"><b>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft, b\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 c\u00f4ng ch\u1ee9c thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hanh_vi_bi_cam_doi_voi_cong_chuc_thue\"><\/span><b><i>H\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf<\/i><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, c\u00f4ng ch\u1ee9c thu\u1ebf b\u1ecb nghi\u00eam c\u1ea5m th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00e2y kh\u00f3 kh\u0103n, phi\u1ec1n h\u00e0, l\u00e0m ph\u1ee9c t\u1ea1p h\u00f3a quy tr\u00ecnh mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao che, th\u00f4ng \u0111\u1ed3ng ho\u1eb7c dung t\u00fang cho c\u00e1c h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn h\u1ed1i l\u1ed9 trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hanh_vi_bi_cam_doi_voi_to_chuc_ca_nhan_cung_cap_dich_vu_hang_hoa_va_cac_ben_co_lien_quan\"><\/span><b><i>H\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan<\/i><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh sau,<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai m\u1ee5c \u0111\u00edch, ho\u1eb7c l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt (b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m a).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u00e0nh vi g\u00e2y t\u1ed5n h\u1ea1i \u0111\u1ebfn s\u1ee9c kh\u1ecfe, danh d\u1ef1 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp tr\u00e1i ph\u00e9p, l\u00e0m sai l\u1ec7ch ho\u1eb7c ph\u00e1 ho\u1ea1i h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi \u0111\u01b0a h\u1ed1i l\u1ed9 ho\u1eb7c l\u1ee3i d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ee5c l\u1ee3i v\u1edbi m\u1ee5c \u0111\u00edch b\u1ea5t ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh (b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m \u0111).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35130\" aria-describedby=\"caption-attachment-35130\" style=\"width: 940px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35130\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02.jpg\" alt=\"ngh\u1ecb \u0111\u1ecbnh 123 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"940\" height=\"788\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02.jpg 940w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02-300x251.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02-768x644.jpg 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02-696x583.jpg 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-hoa-don-dien-tu-02-501x420.jpg 501w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><figcaption id=\"caption-attachment-35130\" class=\"wp-caption-text\">Thay \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh 123 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Bo_sung_giai_thich_cac_thuat_ngu_hoa_don_chung_tu\"><\/span><span style=\"color: #3366ff;\"><b>B\u1ed5 sung gi\u1ea3i th\u00edch c\u00e1c thu\u1eadt ng\u1eef h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 1, \u0111\u00e3 b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c \u0111\u1ecbnh ngh\u0129a li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, nh\u1eb1m chu\u1ea9n h\u00f3a thu\u1eadt ng\u1eef v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_gioi_thieu_mot_so_khai_niem_moi\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m m\u1edbi<\/strong><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 \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: \u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 theo d\u00f5i giao d\u1ecbch theo th\u1eddi gian th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e1y t\u00ednh ti\u1ec1n: Thi\u1ebft b\u1ecb ho\u1eb7c h\u1ec7 th\u1ed1ng d\u00f9ng \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, lo\u1ea1i b\u1ecf danh s\u00e1ch li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1i qu\u00e1t v\u00e0 linh ho\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Quy \u0111\u1ecbnh r\u1eb1ng c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in: L\u00e0m r\u00f5 quy tr\u00ecnh x\u1eed l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea5y do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: N\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, cung c\u1ea5p c\u00f4ng c\u1ee5 tra c\u1ee9u, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dinh_nghia_ve_to_chuc_cung_cap_dich_vu_hoa_don_dien_tu_duoc_dieu_chinh_de_ngan_gon_va_bao_quat_hon\"><\/span><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ng\u1eafn g\u1ecdn v\u00e0 bao qu\u00e1t h\u01a1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf c\u1ee5m t\u1eeb \u201cc\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u201d \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a kh\u00e1i ni\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ph\u1ea1m vi d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 cung c\u1ea5p gi\u1ea3i ph\u00e1p cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y \u0111\u00e1p \u1ee9ng \u0111a d\u1ea1ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bai_bo_mot_so_quy_dinh_hoa_don_chung_tu_tai_nghi_dinh_1232020ND-CP\"><\/span><span style=\"color: #3366ff;\"><b>B\u00e3i b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 2, \u0111\u00e3 b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n chuy\u1ec3n \u0111\u1ed5i s\u1ed1, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh cho doanh nghi\u1ec7p. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">Kho\u1ea3n 10 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c y\u00eau c\u1ea7u ri\u00eang bi\u1ec7t d\u00e0nh cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n l\u1ebb v\u00e0 d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, t\u1ea1o s\u1ef1 th\u1ed1ng nh\u1ea5t trong \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">\u0110i\u1ec3m g kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng\u00a0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 linh ho\u1ea1t trong qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb.<\/span><i><span style=\"font-weight: 400;\"> (<\/span><\/i><i><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai, \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh giao d\u1ecbch. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ng\u1eaft k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/span><i><span style=\"font-weight: 400;\"> (<\/span><\/i><i><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)\u00a0<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u tri\u1ec3n khai v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin li\u00ean l\u1ea1c \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">Kho\u1ea3n 3 kho\u1ea3n 4 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><i><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_thoi_diem_lap_hoa_don_doi_voi_mot_so_truong_hop_cu_the\"><\/span><span style=\"color: #3366ff;\"><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh \u0111a d\u1ea1ng, v\u00e0 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_chung_ve_thoi_diem_xuat_hoa_don\"><\/span><b>Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1n h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, b\u1ea5t k\u1ec3 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 1 ng\u00e0y sau ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao h\u00e0ng ho\u1eb7c b\u00e0n giao nhi\u1ec1u l\u1ea7n<\/b><span style=\"font-weight: 400;\">: M\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ch\u1eadm nh\u1ea5t 1 ng\u00e0y sau th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu (t\u1eeb 0 gi\u1edd \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y), k\u00e8m theo vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u doanh thu theo m\u1eabu quy \u0111\u1ecbnh \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u k\u0129 h\u01a1n v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 <\/span><a href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\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 123 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 70\/2025, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n. \u0110\u1ec3 tri\u1ec3n khai th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy tr\u00ecnh.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">VTC POS <\/span><\/a><span style=\"font-weight: 400;\">mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p tr\u1ef1c ti\u1ebfp tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh. Gi\u1ea3i ph\u00e1p n\u00e0y h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb, nh\u00e0 h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/tong-hop-hoa-don-vat-dien-tu.html\">T\u1ed5ng h\u1ee3p m\u1eabu h\u00f3a \u0111\u01a1n VAT \u0111i\u1ec7n t\u1eed 2025<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/loi-ich-khi-su-dung-hoa-don-dien-tu.html\">Nh\u1eefng l\u1ee3i \u00edch khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-hoa-don-dien-tu-xang-dau.html\">C\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed x\u0103ng d\u1ea7u \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t 2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd giao d\u1ecbch minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. \u0110\u1ea7u n\u0103m 2025, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ra \u0111\u1eddi, b\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh trong Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35129,"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\u1edbi] S\u1eeda \u0111\u1ed5i, b\u1ed5 sung 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