{"id":35526,"date":"2025-06-17T11:29:34","date_gmt":"2025-06-17T04:29:34","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35526"},"modified":"2025-06-17T11:36:19","modified_gmt":"2025-06-17T04:36:19","slug":"bien-ban-huy-va-thu-hoi-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html","title":{"rendered":"M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (C\u1eadp nh\u1eadt 2025)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d4e6552a8bc\" 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-69d4e6552a8bc\" 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\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Khi_nao_can_huy_hoa_don_dien_tu\" >Khi n\u00e0o c\u1ea7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Duoi_day_la_huong_dan_dieu_chinh_hoa_don_dien_tu_chi_tiet\" >D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chi ti\u1ebft:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Xu_ly_hoa_don_dien_tu_sai_sot_do_nguoi_ban_phat_hien\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t do ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#a_Sai_sot_ve_ten_dia_chi_nguoi_mua_khong_sai_ma_so_thue_va_cac_noi_dung_khac\" >a. Sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#b_Sai_sot_ve_ma_so_thue_so_tien_thue_suat_tien_thue_hang_hoadich_vu\" >b. Sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Luu_y_quan_trong\" >L\u01b0u \u00fd quan tr\u1ecdng:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Xu_ly_khi_co_quan_thue_phat_hien_hoa_don_sai_sot\" >X\u1eed l\u00fd khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Thong_bao_tiep_nhan_tu_Tong_cuc_Thue\" >Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Cac_truong_hop_dac_biet_duoc_phep_dieu_chinh_hoa_don_dien_tu\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Thay_doi_gia_trikhoi_luong_sau_quyet_toan\" >Thay \u0111\u1ed5i gi\u00e1 tr\u1ecb\/kh\u1ed1i l\u01b0\u1ee3ng sau quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Chiet_khau_thuong_mai\" >Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Tra_lai_hang_hoa_dich_vu\" >Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Hoan_phi_dich_vu_thanh_toan_the_ngan_hang\" >Ho\u00e0n ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n th\u1ebb ng\u00e2n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Cuoc_vien_thong_tra_sau_bang_the_tra_truoc\" >C\u01b0\u1edbc vi\u1ec5n th\u00f4ng tr\u1ea3 sau b\u1eb1ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Nguyen_tac_ap_dung_hoa_don_dieu_chinh_thay_the\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/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-16\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Khi_nao_can_thu_hoi_hoa_don_dien_tu\" >Khi n\u00e0o c\u1ea7n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Mau_bien_ban_thu_hoi_hoa_don_dien_tu\" >M\u1eabu bi\u00ean b\u1ea3n thu h\u1ed3i 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-18\" href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, vi\u1ec7c ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 d\u1eabn \u0111\u1ebfn nhu c\u1ea7u h\u1ee7y b\u1ecf ho\u1eb7c thu h\u1ed3i h\u00f3a \u0111\u01a1n l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd, vi\u1ec7c l\u1eadp <\/span><b>bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong v\u00e0i bi\u1ebft n\u00e0y, <\/span><span style=\"color: #3366ff;\"><b>VTC Pay Blog<\/b><\/span><span style=\"font-weight: 400;\"> s\u1ebd cung c\u1ea5p cho b\u1ea1n c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 quy tr\u00ecnh, th\u1eddi \u0111i\u1ec3m c\u1ea7n thi\u1ebft, v\u00e0 c\u00e1c m\u1eabu<a href=\"https:\/\/vtcpay.vn\/blog\/?p=35526&amp;preview=true\"> bi\u00ean b\u1ea3n h\u1ee7y, thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)<\/a> c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_huy_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Khi n\u00e0o c\u1ea7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ec9 x\u1ea3y ra trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng ho\u1eb7c khi h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua. <\/span><b>Tuy nhi\u00ean, <\/b><span style=\"font-weight: 400;\">t\u1eeb ng\u00e0y 01\/06\/2025 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ed5 sung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu c\u00f3 sai s\u00f3t theo ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoi_day_la_huong_dan_dieu_chinh_hoa_don_dien_tu_chi_tiet\"><\/span><b>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chi ti\u1ebft:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_dien_tu_sai_sot_do_nguoi_ban_phat_hien\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t do ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/b><span style=\"font-weight: 400;\"> (bao g\u1ed3m c\u1ea3 H\u0110\u0110T c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u), quy tr\u00ecnh x\u1eed l\u00fd s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i sai s\u00f3t:<\/span><\/p>\n<h5><span class=\"ez-toc-section\" id=\"a_Sai_sot_ve_ten_dia_chi_nguoi_mua_khong_sai_ma_so_thue_va_cac_noi_dung_khac\"><\/span><b>a. Sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo <\/span><b>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/b><span style=\"font-weight: 400;\"> (ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP). <\/span><b>Kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_35527\" aria-describedby=\"caption-attachment-35527\" style=\"width: 542px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35527\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-01.jpg\" alt=\"Bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"542\" height=\"502\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-01.jpg 542w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-01-300x278.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-01-453x420.jpg 453w\" sizes=\"(max-width: 542px) 100vw, 542px\" \/><figcaption id=\"caption-attachment-35527\" class=\"wp-caption-text\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/figcaption><\/figure>\n<h5><span class=\"ez-toc-section\" id=\"b_Sai_sot_ve_ma_so_thue_so_tien_thue_suat_tien_thue_hang_hoadich_vu\"><\/span><b>b. Sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng l\u1ed7i nghi\u00eam tr\u1ecdng h\u01a1n nh\u01b0 sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, ho\u1eb7c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 hai l\u1ef1a ch\u1ecdn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef: \u201c<\/span><b>\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m<\/b><span style=\"font-weight: 400;\">&#8220;.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef: \u201c<\/span><b>Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m<\/b><span style=\"font-weight: 400;\">&#8220;.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi <\/span><b>l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>h\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi b\u00e1n c\u1ea7n k\u00fd s\u1ed1 v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi H\u0110\u0110T kh\u00f4ng m\u00e3) ho\u1eb7c g\u1eedi cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 r\u1ed3i g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi H\u0110\u0110T c\u00f3 m\u00e3).<\/span><\/p>\n<h5><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh\/Thay th\u1ebf nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng lo\u1ea1i sai s\u00f3t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu trong c\u00f9ng th\u00e1ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n sai c\u00f9ng th\u00f4ng tin (ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t) cho c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf chung. K\u00e8m theo \u0111\u00f3 l\u00e0 b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n sai theo <\/span><b>M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c IA<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn r\u00f5 n\u1ed9i dung sai s\u00f3t. V\u0103n b\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n: Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh ri\u00eang cho ng\u00e0nh h\u00e0ng kh\u00f4ng:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> m\u00e0 kh\u00f4ng c\u1ea7n d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8221;. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l\u00fd xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_khi_co_quan_thue_phat_hien_hoa_don_sai_sot\"><\/span><b>X\u1eed l\u00fd khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/b><span style=\"font-weight: 400;\"> (c\u1ea3 H\u0110\u0110T c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3), c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n theo <\/span><b>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/b><span style=\"font-weight: 400;\">. Ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n <\/span><b>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_bao_tiep_nhan_tu_Tong_cuc_Thue\"><\/span><b>Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o sai s\u00f3t theo <\/span><b>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/b><span style=\"font-weight: 400;\">, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn ti\u1ebfp nh\u1eadn theo <\/span><b>M\u1eabu s\u1ed1 01\/TB-SS\u0110T Ph\u1ee5 l\u1ee5c IB<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_duoc_phep_dieu_chinh_hoa_don_dien_tu\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t th\u00f4ng th\u01b0\u1eddng, <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00e1c c\u1ea7n <\/span><b>\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Thay_doi_gia_trikhoi_luong_sau_quyet_toan\"><\/span><b>Thay \u0111\u1ed5i gi\u00e1 tr\u1ecb\/kh\u1ed1i l\u01b0\u1ee3ng sau quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n (kh\u00f4ng sai s\u00f3t ban \u0111\u1ea7u) do quy\u1ebft to\u00e1n theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi cho ph\u1ea7n ch\u00eanh l\u1ec7ch (ghi \u00e2m (-) n\u1ebfu gi\u1ea3m, ghi d\u01b0\u01a1ng (+) n\u1ebfu t\u0103ng).<\/span><\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Chiet_khau_thuong_mai\"><\/span><b>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp theo, \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3. Ho\u1eb7c c\u00f3 th\u1ec3 l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h5><span class=\"ez-toc-section\" id=\"Tra_lai_hang_hoa_dich_vu\"><\/span><b>Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb), ng\u01b0\u1eddi b\u00e1n l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng\/s\u1edf h\u1eefu m\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u00ean ng\u01b0\u1eddi mua, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng H\u0110\u0110T th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ho\u00e0n\/gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m: Ng\u01b0\u1eddi b\u00e1n l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 bi\u00ean b\u1ea3n\/th\u1ecfa thu\u1eadn r\u00f5 s\u1ed1 ti\u1ec1n ho\u00e0n\/gi\u1ea3m, l\u00fd do.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u1ee7y\/ch\u1ea5m d\u1ee9t giao d\u1ecbch d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n <\/span><b>\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 l\u1eadp.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h5><span class=\"ez-toc-section\" id=\"Hoan_phi_dich_vu_thanh_toan_the_ngan_hang\"><\/span><b>Ho\u00e0n ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n th\u1ebb ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> m\u00e0 kh\u00f4ng c\u1ea7n th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n s\u1ed1&#8230;. M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230;n\u0103m.&#8221;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h5><span class=\"ez-toc-section\" id=\"Cuoc_vien_thong_tra_sau_bang_the_tra_truoc\"><\/span><b>C\u01b0\u1edbc vi\u1ec5n th\u00f4ng tr\u1ea3 sau b\u1eb1ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean d\u1eef li\u1ec7u t\u1eeb b\u1ea3ng k\u00ea ho\u1eb7c bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ho\u00e0n\/gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_hoa_don_dieu_chinh_thay_the\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/b><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng <\/span><b>\u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>thay th\u1ebf<\/b><span style=\"font-weight: 400;\">, c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo (n\u1ebfu c\u00f3 sai s\u00f3t ti\u1ebfp) ph\u1ea3i \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c \u0111\u00e3 ch\u1ecdn ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n b\u1ecb sai, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p <\/span><b>l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 tr\u1ecb tr\u00ean <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (d\u1ea5u d\u01b0\u01a1ng) ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai thu\u1ebf:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 19 <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> theo kho\u1ea3n 4 \u0110i\u1ec1u 19 <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_thu_hoi_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Khi n\u00e0o c\u1ea7n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 26, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp, trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n giao h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c c\u1ea3 hai b\u00ean ch\u01b0a k\u00ea khai thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t, th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ee7y. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i c\u00f9ng l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i t\u1ea5t c\u1ea3 c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, quy \u0111\u1ecbnh n\u00e0y y\u00eau c\u1ea7u l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n trong hai t\u00ecnh hu\u1ed1ng sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, nh\u01b0ng h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, \u0111\u00e3 giao, nh\u01b0ng c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a ti\u1ebfn h\u00e0nh k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bien_ban_thu_hoi_hoa_don_dien_tu\"><\/span><b>M\u1eabu bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_35528\" aria-describedby=\"caption-attachment-35528\" style=\"width: 731px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35528\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don.png\" alt=\"Bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n\" width=\"731\" height=\"728\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don.png 731w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-300x300.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-150x150.png 150w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-696x693.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/bien-ban-huy-va-thu-hoi-hoa-don-422x420.png 422w\" sizes=\"(max-width: 731px) 100vw, 731px\" \/><figcaption id=\"caption-attachment-35528\" class=\"wp-caption-text\">M\u1eabu bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #3366ff;\"><b>K\u1ebft lu\u1eadn<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 quy tr\u00ecnh quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. B\u1eb1ng c\u00e1ch n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n h\u1ee7y ho\u1eb7c thu h\u1ed3i, s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu bi\u00ean b\u1ea3n theo quy \u0111\u1ecbnh, v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/vtcpos.vn\/\"><b>VTC POS<\/b><\/a><b> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p m\u00e1y t\u00ednh ti\u1ec1n hi\u1ec7n \u0111\u1ea1i, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2024\/TT-BTC.<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i ph\u00e1p n\u00e0y h\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u cho c\u00e1c doanh nghi\u1ec7p b\u00e1n l\u1ebb, nh\u00e0 h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 trong vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh, h\u1ec7 th\u1ed1ng c\u00f2n ti\u1ebft ki\u1ec7m th\u1eddi gian, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/dieu-kien-dang-ky-de-su-dung-hoa-don-dien-tu.html\">Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/mau-quyet-dinh-hoa-don-dien-tu.html\">M\u1eabu quy\u1ebft \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-thuong-mai-dien-tu.html\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, vi\u1ec7c ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 d\u1eabn \u0111\u1ebfn nhu c\u1ea7u h\u1ee7y b\u1ecf ho\u1eb7c thu h\u1ed3i h\u00f3a \u0111\u01a1n l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35529,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (C\u1eadp nh\u1eadt 2025)<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u1eadp nh\u1eadt 2025) c\u00f9ng h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.\" \/>\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\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (C\u1eadp nh\u1eadt 2025)\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u1eadp nh\u1eadt 2025) c\u00f9ng h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.\" 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