{"id":35459,"date":"2025-06-15T10:19:29","date_gmt":"2025-06-15T03:19:29","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35459"},"modified":"2025-06-15T10:19:29","modified_gmt":"2025-06-15T03:19:29","slug":"quy-dinh-xuat-hoa-don-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html","title":{"rendered":"[C\u1eadp nh\u1eadt 2025] C\u00e1c quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n"},"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-69d565a08ab1b\" 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-69d565a08ab1b\" 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\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#1_Hoa_don_xuat_tu_may_tinh_tien_la_gi\" >1. H\u00f3a \u0111\u01a1n xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#2_Doi_tuong_bat_buoc_su_dung_hoa_don_khoi_tao_tu_may_tinh_tien\" >2. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#3_Quy_dinh_khi_xuat_hoa_don_tu_may_tinh_tien\" >3. Quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n 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-4\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#31_Dieu_kien_su_dung_hoa_don_dien_tu_xuat_tu_may_tinh_tien\" >3.1. \u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t 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-5\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#32_Nguyen_tac_ap_dung_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\" >3.2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o 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-6\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#33_Noi_dung_hoa_don_tu_may_tinh_tien\" >3.3. N\u1ed9i dung h\u00f3a \u0111\u01a1n 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-7\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\/#34_Thoi_diem_xuat_hoa_don_tu_may_tinh_tien\" >3.4. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><i><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn v\u00e0 r\u1ed9ng r\u00e3i h\u01a1n bao gi\u1edd h\u1ebft. Song song v\u1edbi \u0111\u00f3, h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u0169ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 th\u1ed1ng nh\u1ea5t. V\u1eady trong n\u0103m 2025 c\u00f3 nh\u1eefng thay \u0111\u1ed5i g\u00ec khi <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien.html\" target=\"_blank\" rel=\"noopener\"><b><i>xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/i><\/b><\/a><i><span style=\"font-weight: 400;\">? 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 ti\u1ebft nh\u00e9!<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Hoa_don_xuat_tu_may_tinh_tien_la_gi\"><\/span><b>1. H\u00f3a \u0111\u01a1n xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n. D\u1eef li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 m\u1eabu c\u1ea5u tr\u00fac c\u1ee7a m\u00e3 c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35461 size-full\" title=\" xu\u1ea5t h\u00f3a \u0111\u01a1n\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-1.png\" alt=\" xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"650\" height=\"248\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-1.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-1-300x114.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Doi_tuong_bat_buoc_su_dung_hoa_don_khoi_tao_tu_may_tinh_tien\"><\/span><b>2. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/06\/2025 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eeb xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c thu nh\u1eadp h\u00e0ng n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf n\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u00e1n l\u1ebb (tr\u1eeb xe m\u00e1y, \u00f4 t\u00f4 v\u00e0 xe c\u00f3 c\u00e1c \u0111\u1ed9ng c\u01a1 kh\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Si\u00eau th\u1ecb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0102n u\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch s\u1ea1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9; d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng tr\u00ecnh chi\u1ebfu phim.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35462 size-full\" title=\" xu\u1ea5t h\u00f3a \u0111\u01a1n\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-2.png\" alt=\"xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"650\" height=\"320\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-2.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-2-300x148.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-2-324x160.png 324w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-2-533x261.png 533w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Quy_dinh_khi_xuat_hoa_don_tu_may_tinh_tien\"><\/span><b>3. Quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt khi xu\u1ea5t h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Dieu_kien_su_dung_hoa_don_dien_tu_xuat_tu_may_tinh_tien\"><\/span><b>3.1. \u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t 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;\">\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed: Ch\u1eef k\u00fd s\u1ed1, \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u00e3 trang b\u1ecb \u0111\u1ea7y \u0111\u1ee7 thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 nh\u01b0: m\u00e1y t\u00ednh, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed c\u00f3 k\u1ebft n\u1ed1i Internet, Email.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00f3 d\u1eabn truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi C\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p, h\u1ed9 kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n th\u00ec c\u1ea7n thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m H\u0110\u0110T \u0111\u00e1p \u1ee9ng chu\u1ea9n \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 1510\/Q\u0110-TCT.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35463 size-full\" title=\"h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-3.png\" alt=\"h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" width=\"650\" height=\"339\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-3.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-3-300x156.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"32_Nguyen_tac_ap_dung_hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\"><\/span><b>3.2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng 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<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1edbi C\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb kinh doanh kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb 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=\"33_Noi_dung_hoa_don_tu_may_tinh_tien\"><\/span><b>3.3. N\u1ed9i dung h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 8 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, c\u1ea7n ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), m\u1ee9c thu\u1ebf su\u1ea5t GTGT, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 m\u00e3 s\u1ed1 do c\u01a1 quan thu\u1ebf c\u1ea5p ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35464 size-full\" title=\"h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-4.png\" alt=\"h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" width=\"650\" height=\"434\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-4.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-4-300x200.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-xuat-hoa-don-tu-may-tinh-tien-4-629x420.png 629w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Tr\u00ean h\u00f3a \u0111\u01a1n c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung: gi\u00e1 b\u00e1n tr\u01b0\u1edbc thu\u1ebf GTGT, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng, v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf.<\/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 m\u00e3 c\u01a1 quan thu\u1ebf xu\u1ea5t t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf s\u1ebd t\u1ef1 c\u1ea5p m\u00e3 cho \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng v\u00e0 theo d\u1ea3i k\u00fd t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M\u1ed7i \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u00e3 ri\u00eang v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eb7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"34_Thoi_diem_xuat_hoa_don_tu_may_tinh_tien\"><\/span><b>3.4. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 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 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n VAT ho\u1eb7c H\u0110\u0110T t\u1ef1 ng\u01b0\u1eddi b\u00e1n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 1 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 th\u00f4ng ti\u00ean v\u1ec1 quy \u0111\u1ecbnh khi <\/span><\/i><b><i>xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/i><\/b><i><span style=\"font-weight: 400;\">. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u00e0 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 c\u00e1c quy \u0111\u1ecbnh n\u00e0y. \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 th\u00f4ng tin 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\/luu-y-xuat-hoa-don-do-dien-tu.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec? Khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ecf \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd g\u00ec<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-thong-tin-hoa-don-dien-tu.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2 C\u00e1ch tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/truong-hop-huy-hoa-don-dien-tu.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t<\/span><\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn v\u00e0 r\u1ed9ng r\u00e3i h\u01a1n bao gi\u1edd h\u1ebft. Song song v\u1edbi \u0111\u00f3, h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u0169ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 th\u1ed1ng nh\u1ea5t. V\u1eady trong n\u0103m 2025 c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":35460,"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>[C\u1eadp nh\u1eadt 2025] C\u00e1c quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/title>\n<meta name=\"description\" content=\"T\u1eeb ng\u00e0y 1\/6\/2025 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. 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