{"id":35564,"date":"2025-06-18T11:35:59","date_gmt":"2025-06-18T04:35:59","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35564"},"modified":"2025-06-18T11:35:59","modified_gmt":"2025-06-18T04:35:59","slug":"quy-dinh-ve-mau-so-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/quy-dinh-ve-mau-so-hoa-don-dien-tu.html","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t"},"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-69d4f5d41f0cf\" 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-69d4f5d41f0cf\" 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-ve-mau-so-hoa-don-dien-tu.html\/#Mau_so_hoa_don_dien_tu_la_gi\" >M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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-ve-mau-so-hoa-don-dien-tu.html\/#Quy_dinh_ve_mau_so_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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-ve-mau-so-hoa-don-dien-tu.html\/#Ky_hieu_mau_so_hoa_don_do_Cuc_Thue_dat_in\" >K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-ve-mau-so-hoa-don-dien-tu.html\/#Quy_dinh_ve_cach_danh_so_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/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\/quy-dinh-ve-mau-so-hoa-don-dien-tu.html\/#Ky_hieu_quy_dinh_ve_mau_so_hoa_don_dien_tu_la_tem_ve_the\" >K\u00fd hi\u1ec7u quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-ve-mau-so-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) ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch kinh doanh t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean. Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span><span style=\"color: #3366ff;\"><b>VTC Pay Blog <\/b><\/span><span style=\"font-weight: 400;\">s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 <\/span><a href=\"https:\/\/vtcpay.vn\/blog\/?p=35564&amp;preview=true\"><b>quy \u0111\u1ecbnh m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t<\/b><\/a><span style=\"font-weight: 400;\"> theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_so_hoa_don_dien_tu_la_gi\"><\/span><span style=\"color: #3366ff;\"><b>M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd, ph\u00e2n lo\u1ea1i v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n. Theo \u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean t\u1eeb 1 \u0111\u1ebfn 6, ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng t\u1eeb 1 \u0111\u1ebfn 9, bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c nh\u01b0 tem, v\u00e9, th\u1ebb, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6: Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">7: H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8: H\u00f3a \u0111\u01a1n GTGT t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">9: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong m\u1ed9t chu\u1ed7i 7 k\u00fd t\u1ef1, trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n (t\u1eeb 1 \u0111\u1ebfn 9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i m\u00e3 h\u00f3a \u0111\u01a1n, v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_mau_so_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 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;\">Theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 minh b\u1ea1ch. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean (1-9) x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 \u0111\u00e3 li\u1ec7t k\u00ea \u1edf tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6 k\u00fd t\u1ef1 ti\u1ebfp theo bao g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">2 k\u00fd t\u1ef1 \u0111\u1ea7u: Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n (v\u00ed d\u1ee5: 25 l\u00e0 n\u0103m 2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ti\u1ebfp theo: Th\u1ec3 hi\u1ec7n lo\u1ea1i m\u00e3 h\u00f3a \u0111\u01a1n (C: c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf; K: kh\u00f4ng c\u00f3 m\u00e3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">3 k\u00fd t\u1ef1 cu\u1ed1i: Th\u1ec3 hi\u1ec7n \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 c\u1ee7a h\u00f3a \u0111\u01a1n (do doanh nghi\u1ec7p t\u1ef1 quy \u0111\u1ecbnh ho\u1eb7c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 r\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<figure id=\"attachment_35566\" aria-describedby=\"caption-attachment-35566\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35566\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-ve-mau-so-hoa-don-dien-tu-02.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"700\" height=\"374\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-ve-mau-so-hoa-don-dien-tu-02.jpg 700w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-ve-mau-so-hoa-don-dien-tu-02-300x160.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/quy-dinh-ve-mau-so-hoa-don-dien-tu-02-696x372.jpg 696w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-35566\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ky_hieu_mau_so_hoa_don_do_Cuc_Thue_dat_in\"><\/span><span style=\"color: #3366ff;\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p t\u1ef1 l\u1eadp, c\u00e1c h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in c\u0169ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang. Theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m 11 k\u00fd t\u1ef1, th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6 k\u00fd t\u1ef1 \u0111\u1ea7u: T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, v\u00ed d\u1ee5:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">01GTKT: H\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">07KPTQ: H\u00f3a \u0111\u01a1n khu phi thu\u1ebf quan.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ti\u1ebfp theo: S\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n (1, 2, ho\u1eb7c 3, t\u01b0\u01a1ng \u1ee9ng v\u1edbi li\u00ean l\u01b0u, li\u00ean giao kh\u00e1ch, ho\u1eb7c li\u00ean n\u1ed9i b\u1ed9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ph\u00e2n c\u00e1ch: D\u1ea5u \u201c\/\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3 k\u00fd t\u1ef1 cu\u1ed1i: S\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong lo\u1ea1i h\u00f3a \u0111\u01a1n (t\u1eeb 001 \u0111\u1ebfn 999).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_cach_danh_so_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111\u00e1nh s\u1ed1 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;\">Theo Kho\u1ea3n 3, \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00e1ch \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh 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 l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n, ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1 (t\u1eeb 00000001 \u0111\u1ebfn 99999999).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 1\/1 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c 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 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in s\u1eb5n v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft k\u1ec3 t\u1eeb khi mua.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf s\u1eed d\u1ee5ng c\u00f9ng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc tr\u00ean, h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 h\u00f3a \u0111\u01a1n t\u0103ng theo th\u1eddi gian v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ky_hieu_quy_dinh_ve_mau_so_hoa_don_dien_tu_la_tem_ve_the\"><\/span><span style=\"color: #3366ff;\"><b>K\u00fd hi\u1ec7u quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">01\/: Tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">02\/: Tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c k\u00fd t\u1ef1 c\u00f2n l\u1ea1i do Chi c\u1ee5c Thu\u1ebf quy \u0111\u1ecbnh, nh\u01b0ng t\u1ed5ng s\u1ed1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 11 k\u00fd t\u1ef1.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #3366ff;\"><b>K\u1ebft lu\u1eadn<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec3 l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang c\u00e1ch. Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh vi ph\u1ea1m ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">VTC POS<\/span><\/a><span style=\"font-weight: 400;\"> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p m\u00e1y t\u00ednh ti\u1ec1n hi\u1ec7n \u0111\u1ea1i, h\u1ed7 tr\u1ee3 c\u00e1c h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2024\/TT-BTC. T\u00ednh n\u0103ng \u0111\u1ed9c \u0111\u00e1o nh\u01b0 loa thu ng\u00e2n th\u00f4ng b\u00e1o thanh to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 thanh to\u00e1n QR \u0111\u1ed9ng gi\u00fap n\u00e2ng cao tr\u1ea3i nghi\u1ec7m kh\u00e1ch h\u00e0ng, t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/thoi-han-bat-buoc-dung-hoa-don-dien-tu.html\">Th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 khi n\u00e0o?<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/bien-ban-huy-va-thu-hoi-hoa-don-dien-tu.html\">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)<\/a><\/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>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch kinh doanh t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35565,"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 - 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