{"id":35218,"date":"2025-05-29T01:01:33","date_gmt":"2025-05-28T18:01:33","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35218"},"modified":"2025-05-29T01:01:33","modified_gmt":"2025-05-28T18:01:33","slug":"mau-so-hoa-don-dien-tu-theo-tt-78","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/mau-so-hoa-don-dien-tu-theo-tt-78.html","title":{"rendered":"M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo TT 78, N\u0110 123"},"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-69d54d9e72399\" 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-69d54d9e72399\" 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-so-hoa-don-dien-tu-theo-tt-78.html\/#1_Quy_dinh_ve_mau_so_hoa_don_dien_tu_TT_78_ND_123\" >1. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed TT 78, N\u0110 123<\/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\/mau-so-hoa-don-dien-tu-theo-tt-78.html\/#11_Khong_can_thong_bao_phat_hanh_mau_HDDT_voi_Co_quan_thue\" >1.1. Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu H\u0110\u0110T v\u1edbi C\u01a1 quan thu\u1ebf<\/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\/mau-so-hoa-don-dien-tu-theo-tt-78.html\/#12_Ky_hieu_mau_so_hoa_don_dien_tu\" >1.2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/mau-so-hoa-don-dien-tu-theo-tt-78.html\/#13_Ky_hieu_hoa_don_dien_tu\" >1.3. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/mau-so-hoa-don-dien-tu-theo-tt-78.html\/#2_Quy_dinh_ve_danh_so_hoa_don_theo_Nghi_dinh_123\" >2. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123<\/a><\/li><\/ul><\/nav><\/div>\n<p><i><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ban h\u00e0nh m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/mau-so-hoa-don-dien-tu-theo-tt-78.html\" target=\"_blank\" rel=\"noopener\"><b><i>m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n. Theo \u0111\u00f3 s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh thay \u0111\u1ed5i so v\u1edbi m\u1eabu h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 32 c\u0169. H\u00e3y c\u00f9ng <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/\" target=\"_blank\" rel=\"noopener\"><b><i>VTC Pay<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> t\u00ecm hi\u1ec3u chi\u00a0 ti\u1ebft h\u01a1n v\u1ec1 nh\u1eefng c\u1eadp nh\u1eadt n\u00e0y nh\u00e9!<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Quy_dinh_ve_mau_so_hoa_don_dien_tu_TT_78_ND_123\"><\/span><b>1. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed TT 78, N\u0110 123<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 17\/9\/2021, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf. Theo \u0111\u00f3 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Khong_can_thong_bao_phat_hanh_mau_HDDT_voi_Co_quan_thue\"><\/span><b>1.1. Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu H\u0110\u0110T v\u1edbi C\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, C\u01a1 quan Thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. M\u00e0 ch\u1ec9 qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u theo \u0111\u1ecbnh d\u1ea1ng xml (Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00f3 \u0111\u00f3, doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 thi\u1ebft m\u1eabu m\u1eabu h\u00f3a \u0111\u01a1n gi\u1ea3n theo nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Ky_hieu_mau_so_hoa_don_dien_tu\"><\/span><b>1.2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean bao g\u1ed3m: 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 H\u0110\u0110T nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 1<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i H\u0110\u0110T gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 2<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i H\u0110\u0110T b\u00e1n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 3<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i H\u0110\u0110T b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 4<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i H\u0110\u0110T b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 5<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i H\u0110\u0110T kh\u00e1c nh\u01b0: tem \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a H\u0110\u0110T theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.90804%; text-align: center;\"><b>S\u1ed1 6<\/b><\/td>\n<td style=\"width: 90.0862%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n bao g\u1ed3m: phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch vi\u1ebft h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n k\u00ednh m\u1eddi qu\u00fd anh\/ch\u1ecb xem th\u00eam <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/ky-hieu-mau-so-ky-hieu-hoa-don-ten-lien-hoa-don-cua-hoa-don-dien-tu-va-hoa-don-do-cuc-thue-dat-in-d-9312.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35222 size-full\" title=\"m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-1.png\" alt=\"m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"371\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-1.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-1-300x171.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"13_Ky_hieu_hoa_don_dien_tu\"><\/span><b>1.3. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef v\u00e0 s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u ban \u0111\u1ea7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m m\u1ed9t (01) ch\u1eef c\u00e1i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 &#8220;C&#8221; ho\u1eb7c &#8220;K&#8221;, trong \u0111\u00f3:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">&#8220;C&#8221; \u0111\u1ea1i di\u1ec7n cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">&#8220;K\u201d th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 R\u1eadp, bi\u1ec3u th\u1ecb n\u0103m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, d\u1ef1a tr\u00ean hai con s\u1ed1 cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o n\u0103m 2022 th\u00ec ghi l\u00e0 &#8220;22&#8221;, c\u00f2n n\u1ebfu l\u1eadp trong n\u0103m 2023 th\u00ec l\u00e0 &#8220;23&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef c\u00e1i ti\u1ebfp theo, c\u0169ng l\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1, ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. C\u1ee5 th\u1ec3, c\u00e1c k\u00fd hi\u1ec7u nh\u01b0 T, D, L, M, N, B, G, H s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c nhau theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef T<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u0110\u0110T do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef D<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u0110\u0110T b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9. Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef L<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u0110\u0110T c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef M<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u0110\u0110T \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef N<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef B<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed,<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef G<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5%; text-align: center;\"><b>Ch\u1eef H<\/b><\/td>\n<td style=\"width: 86.6379%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef c\u00e1i do b\u00ean b\u00e1n h\u00e0ng ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn, t\u00f9y theo nhu c\u1ea7u ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh nhi\u1ec1u m\u1eabu H\u0110\u0110T cho c\u00f9ng m\u1ed9t lo\u1ea1i th\u00ec c\u00f3 th\u1ec3 d\u00f9ng hai k\u00fd t\u1ef1 n\u00e0y \u0111\u1ec3 nh\u1eadn di\u1ec7n, ph\u00e2n bi\u1ec7t. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n thi\u1ebft, hai k\u00fd t\u1ef1 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1eb7c \u0111\u1ecbnh l\u00e0 \u201cYY\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean b\u1ea3n th\u1ec3 hi\u1ec7n c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u1ea1i g\u00f3c tr\u00ean b\u00ean ph\u1ea3i ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 th\u1ea5y, thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 trong k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>1C22TAA<\/b><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u1eadp n\u0103m 2022. \u0110\u1ed3ng th\u1eddi l\u00e0 H\u0110\u0110T do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2C22TBB<\/b><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u1eadp n\u0103m 2022. \u0110\u1ed3ng th\u1eddi l\u00e0 H\u0110\u0110T do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>1C23LBB<\/b><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u1eadp n\u0103m 2023. \u0110\u1ed3ng th\u1eddi l\u00e0 H\u0110\u0110T c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35223 size-full\" title=\"k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-2.png\" alt=\"k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"354\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-2.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-2-300x163.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"2_Quy_dinh_ve_danh_so_hoa_don_theo_Nghi_dinh_123\"><\/span><b>2. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">S\u1ed1 H\u0110\u0110T l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi ng\u01b0\u1eddi l\u1eadp kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. S\u1ed1 h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0 ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m. (C\u00f3 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999).<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp li\u00ean t\u1ee5c theo t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ri\u00eang h\u00e0ng h\u00f3a do C\u01a1 quan Thu\u1ebf \u0111\u1eb7t in th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n in s\u1eb5n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft k\u1ec3 t\u1eeb khi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u1ed3ng lo\u1ea1t s\u1eed\u00a0 d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean. H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc tr\u00ean th\u00ec h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o theo nguy\u00ean t\u1eafc th\u1eddi gian t\u1ee9c l\u00e0 m\u1ed7i H\u0110\u0110T ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng 1 l\u1ea7n v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111\u00e1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c 8 ch\u1eef s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed T\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026 m\u00e0 \u0111\u00e1nh s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 cho s\u1ed1 v\u00e0 ng\u00e0y k\u1ebft th\u00fac 31\/12.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35224 size-full\" title=\"k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-3.png\" alt=\"k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"383\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-3.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-so-hoa-don-dien-tu-theo-tt-78-3-300x177.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady tr\u00ean \u0111\u00e2y, VTC Pay \u0111\u00e3 chia s\u1ebb \u0111\u1ebfn b\u1ea1n nh\u1eefng thay \u0111\u1ed5i m\u1edbi v\u1ec1<\/span><\/i><b><i> m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n<\/i><\/b><i><span style=\"font-weight: 400;\"> t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1ch \u0111\u1ec3 t\u1ea1o m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1eebng qu\u00ean theo d\u00f5i <\/span><\/i><b><i>VTC Pay<\/i><\/b><i><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00eam nhi\u1ec1u ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u00e9!<\/span><\/i><\/p>\n<p><b>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-hoa-don-dien-tu-tong-cuc-thue.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb m\u1edbi nh\u1ea5t<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-hoa-don-dien-tu-tong-cuc-thue-chi-tiet.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf chi ti\u1ebft<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/xuat-hoa-don-cho-khach-hang-ca-nhan.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1 nh\u00e2n\/kh\u00e1ch l\u1ebb chi ti\u1ebft<\/span><\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ban h\u00e0nh m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n. Theo \u0111\u00f3 s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh thay \u0111\u1ed5i so v\u1edbi m\u1eabu h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh theo [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":35221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281,282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo TT 78, N\u0110 123<\/title>\n<meta name=\"description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 H\u0110\u0110T \u0111\u00e3 ban h\u00e0nh v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u2026\" \/>\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\/mau-so-hoa-don-dien-tu-theo-tt-78.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo TT 78, N\u0110 123\" \/>\n<meta property=\"og:description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 H\u0110\u0110T \u0111\u00e3 ban h\u00e0nh v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. 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