{"id":35589,"date":"2025-06-21T10:22:32","date_gmt":"2025-06-21T03:22:32","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35589"},"modified":"2025-06-22T09:58:23","modified_gmt":"2025-06-22T02:58:23","slug":"mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html","title":{"rendered":"M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t 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-69d553a06f3ef\" 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-69d553a06f3ef\" 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-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Hoa_don_dien_tu_ho_kinh_doanh_ca_the_la_gi\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 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\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Quy_dinh_ve_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\" >Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Truong_hop_bat_buoc_su_dung_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng 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-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Truong_hop_chua_bat_buoc_su_dung_hoa_don_dien_tu\" >Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng 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-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Cac_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\" >C\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Hoa_don_gia_tri_gia_Tang_Mau_so_01\" >H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia T\u0103ng (M\u1eabu s\u1ed1 01)<\/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\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Hoa_don_ban_hang_Mau_so_02\" >H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (M\u1eabu s\u1ed1 02)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Phieu_xuat_kho_kiem_van_chuyen_dien_tu_Mau_so_03\" >Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed (M\u1eabu s\u1ed1 03)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Hoa_don_gia_tri_gia_tang_dac_thu_Mau_so_04\" >H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9 (M\u1eabu s\u1ed1 04)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Hoa_don_gia_tri_gia_tang_bang_ngoai_te_Mau_so_05\" >H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng ngo\u1ea1i t\u1ec7 (M\u1eabu s\u1ed1 05)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Cac_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the_khac\" >C\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kh\u00e1c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Tem_ve_the_dien_tu\" >Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Phieu_thu_tien\" >Phi\u1ebfu thu ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Phieu_xuat_kho_hang_gui_ban_dai_ly_dien_tu\" >Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \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-15\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Noi_dung_bat_buoc_tren_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\" >N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><\/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\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Thu_tuc_dang_ky_hoa_don_dien_tu_cho_ho_kinh_doanh_ca_the\" >Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Doi_voi_ho_kinh_doanh_nop_thue_theo_phuong_phap_ke_khai\" >\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Quy_trinh_dang_ky\" >Quy tr\u00ecnh \u0111\u0103ng k\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\/#Doi_voi_ho_kinh_doanh_nop_thue_theo_phuong_phap_khoan_hoac_tung_lan_phat_sinh\" >\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.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 \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t k\u1ec3 t\u1eeb khi quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2022 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. 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><b><a href=\"https:\/\/vtcpay.vn\/blog\/?p=35589&amp;preview=true\">m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t<\/a> 2025<\/b><span style=\"font-weight: 400;\">, bao g\u1ed3m c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, n\u1ed9i dung b\u1eaft bu\u1ed9c, quy tr\u00ecnh \u0111\u0103ng k\u00fd, v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_ho_kinh_doanh_ca_the_la_gi\"><\/span><span style=\"color: #3366ff;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 g\u00ec?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 89 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, do t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n n\u00e0y tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, v\u00e0 \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3, t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p m\u00e0 c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed, gi\u1ea3m thi\u1ec3u sai s\u00f3t, v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\"><\/span><span style=\"color: #3366ff;\"><b>Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, t\u1eeb ng\u00e0y 01\/07\/2022, c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t. C\u1ee5 th\u1ec3:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_bat_buoc_su_dung_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_chua_bat_buoc_su_dung_hoa_don_dien_tu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong t\u1ed1i \u0111a 12 th\u00e1ng n\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ho\u1eb7c ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb 01\/07\/2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y n\u00e0y, ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong th\u1eddi gian n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\"><\/span><span style=\"color: #3366ff;\"><b>C\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3\u00a0<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3 bao g\u1ed3m nhi\u1ec1u lo\u1ea1i, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf v\u00e0 ng\u00e0nh ngh\u1ec1. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_gia_tri_gia_Tang_Mau_so_01\"><\/span><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia T\u0103ng (M\u1eabu s\u1ed1 01)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee5c \u0111\u00edch ghi nh\u1eadn doanh thu v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ed9i dung bao g\u1ed3m th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5, thu\u1ebf su\u1ea5t GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n, v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/b><span style=\"font-weight: 400;\">: S\u1ed1 <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: V\u00ed d\u1ee5 <\/span><b>1C25TAA<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng) ho\u1eb7c <\/span><b>1K25TYY<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35590\" aria-describedby=\"caption-attachment-35590\" style=\"width: 675px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35590\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-01.png\" alt=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3\" width=\"675\" height=\"629\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-01.png 675w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-01-300x280.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-01-451x420.png 451w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><figcaption id=\"caption-attachment-35590\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n GTGT<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_ban_hang_Mau_so_02\"><\/span><b>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (M\u1eabu s\u1ed1 02)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c h\u1ed9 kinh doanh k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ea7n s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n n\u00e0y. N\u1ed9i dung h\u00f3a \u0111\u01a1n c\u1ea7n ghi nh\u1eadn th\u00f4ng tin giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/b><span style=\"font-weight: 400;\">: S\u1ed1 <\/span><b>2<\/b><span style=\"font-weight: 400;\"> (ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: V\u00ed d\u1ee5 <\/span><b>2C25TBB<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng) ho\u1eb7c <\/span><b>2K25TYY<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35591\" aria-describedby=\"caption-attachment-35591\" style=\"width: 606px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35591\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-02.png\" alt=\"H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \" width=\"606\" height=\"624\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-02.png 606w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-02-291x300.png 291w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-02-408x420.png 408w\" sizes=\"(max-width: 606px) 100vw, 606px\" \/><figcaption id=\"caption-attachment-35591\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phieu_xuat_kho_kiem_van_chuyen_dien_tu_Mau_so_03\"><\/span><b>Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed (M\u1eabu s\u1ed1 03)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c xu\u1ea5t kho v\u00e0 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, gi\u00fap \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a. N\u1ed9i dung h\u00f3a \u0111\u01a1n bao g\u1ed3m th\u00f4ng tin h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, v\u00e0 \u0111\u1ecba \u0111i\u1ec3m giao nh\u1eadn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/b><span style=\"font-weight: 400;\">: S\u1ed1 <\/span><b>6<\/b><span style=\"font-weight: 400;\"> (ph\u1ea3n \u00e1nh phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: V\u00ed d\u1ee5 <\/span><b>6K25NAB<\/b><span style=\"font-weight: 400;\"> (phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35592\" aria-describedby=\"caption-attachment-35592\" style=\"width: 731px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35592\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-03.png\" alt=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3\" width=\"731\" height=\"615\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-03.png 731w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-03-300x252.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-03-696x586.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-03-499x420.png 499w\" sizes=\"(max-width: 731px) 100vw, 731px\" \/><figcaption id=\"caption-attachment-35592\" class=\"wp-caption-text\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_gia_tri_gia_tang_dac_thu_Mau_so_04\"><\/span><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9 (M\u1eabu s\u1ed1 04)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9, kh\u00f4ng y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung nh\u01b0 m\u1eabu s\u1ed1 01. V\u00ec lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y linh ho\u1ea1t, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/b><span style=\"font-weight: 400;\">: S\u1ed1 <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: V\u00ed d\u1ee5 <\/span><b>1K25DAA<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35593\" aria-describedby=\"caption-attachment-35593\" style=\"width: 704px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35593\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-04.png\" alt=\"H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9\" width=\"704\" height=\"643\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-04.png 704w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-04-300x274.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-04-696x636.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-04-460x420.png 460w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><figcaption id=\"caption-attachment-35593\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_gia_tri_gia_tang_bang_ngoai_te_Mau_so_05\"><\/span><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng ngo\u1ea1i t\u1ec7 (M\u1eabu s\u1ed1 05)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00f9ng cho c\u00e1c h\u1ed9 kinh doanh c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7. N\u1ed9i dung h\u00f3a \u0111\u01a1n c\u1ea7n ghi r\u00f5 t\u1ef7 gi\u00e1, \u0111\u01a1n gi\u00e1, v\u00e0 t\u1ed5ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/b><span style=\"font-weight: 400;\">: S\u1ed1 <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: V\u00ed d\u1ee5 <\/span><b>1C25TAA<\/b><span style=\"font-weight: 400;\"> (h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35594\" aria-describedby=\"caption-attachment-35594\" style=\"width: 613px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35594\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-05.png\" alt=\"H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng ngo\u1ea1i t\u1ec7\" width=\"613\" height=\"633\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-05.png 613w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-05-291x300.png 291w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the-05-407x420.png 407w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><figcaption id=\"caption-attachment-35594\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng ngo\u1ea1i t\u1ec7<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the_khac\"><\/span><b>C\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Tem_ve_the_dien_tu\"><\/span><b>Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 nh\u01b0 v\u1eadn t\u1ea3i, gi\u1ea3i tr\u00ed. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1: S\u1ed1 5 (ph\u1ea3n \u00e1nh tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed). K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n: V\u00ed d\u1ee5 1K25GYY (tem\/v\u00e9\/th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025) ho\u1eb7c 2K25HYY (tem\/v\u00e9\/th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phieu_thu_tien\"><\/span><b>Phi\u1ebfu thu ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n thu kh\u00f4ng thu\u1ed9c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1: S\u1ed1 5 (ph\u1ea3n \u00e1nh phi\u1ebfu thu \u0111i\u1ec7n t\u1eed). K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n: V\u00ed d\u1ee5 5K25TYY (phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phieu_xuat_kho_hang_gui_ban_dai_ly_dien_tu\"><\/span><b>Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi k\u00fd hi\u1ec7u m\u1eabu s\u1ed1: S\u1ed1 6 (ph\u1ea3n \u00e1nh phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed). K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00ed d\u1ee5 nh\u01b0 6K25BAB (phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, kh\u00f4ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2025, do h\u1ed9 kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_tren_mau_hoa_don_dien_tu_ho_kinh_doanh_ca_the\"><\/span><span style=\"color: #3366ff;\"><b>N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 ph\u1ea3i bao g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u 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;\">S\u1ed1 h\u00f3a \u0111\u01a1n: \u0110\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c, kh\u00f4ng tr\u00f9ng l\u1eb7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n: T\u00ean h\u1ed9 kinh doanh, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi mua: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5: T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: Thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf (n\u1ebfu \u00e1p d\u1ee5ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ti\u1ec1n thanh to\u00e1n: Bao g\u1ed3m thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1: C\u1ee7a ng\u01b0\u1eddi b\u00e1n, v\u00e0 ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn).<\/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: Ng\u00e0y, th\u00e1ng, n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 x\u00e1c th\u1ef1c: \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin b\u1ed5 sung: Ph\u00ed, l\u1ec7 ph\u00ed, ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng XML (\u0111\u1ea3m b\u1ea3o to\u00e0n v\u1eb9n d\u1eef li\u1ec7u) v\u00e0 PDF (ph\u1ee5c v\u1ee5 k\u1ebf to\u00e1n).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_hoa_don_dien_tu_cho_ho_kinh_doanh_ca_the\"><\/span><span style=\"color: #3366ff;\"><b>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ho_kinh_doanh_nop_thue_theo_phuong_phap_ke_khai\"><\/span><b>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thi\u1ebft b\u1ecb k\u1ebft n\u1ed1i Internet.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ecba ch\u1ec9 email v\u00e0 ch\u1eef k\u00fd s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (MISA, VNPT, EasyInvoice&#8230;).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_dang_ky\"><\/span><b>Quy tr\u00ecnh \u0111\u0103ng k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>B\u01b0\u1edbc 1: <\/b><span style=\"font-weight: 400;\">\u00a0V\u00e0o C\u1ed5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i <\/span><a href=\"https:\/\/hoadondientu.gdt.gov.vn\"><b>https:\/\/hoadondientu.gdt.gov.vn<\/b><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c ph\u1ea7n m\u1ec1m c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng m\u1eabu <\/span><b>01\/\u0110KT\u0110-H\u0110\u0110T<\/b><span style=\"font-weight: 400;\"> (Ph\u1ee5 l\u1ee5c I, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP) \u0111\u1ec3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: <\/b><span style=\"font-weight: 400;\">Sau khi n\u1ed9p h\u1ed3 s\u01a1, h\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi email th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: <\/b><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, h\u1ed9 kinh doanh nh\u1eadn t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5: <\/b><span style=\"font-weight: 400;\">Ng\u1eebng s\u1eed d\u1ee5ng v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ho_kinh_doanh_nop_thue_theo_phuong_phap_khoan_hoac_tung_lan_phat_sinh\"><\/span><b>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh<\/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;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd kinh doanh (n\u1ebfu c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh) ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa (n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\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;\">Vi\u1ec7c s\u1eed d\u1ee5ng <\/span><b>m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t 2025<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong chuy\u1ec3n \u0111\u1ed5i s\u1ed1.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">VTC POS<\/span><\/a><span style=\"font-weight: 400;\"> cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u1ed1i \u01b0u cho c\u00e1c h\u1ed9 kinh doanh, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/06\/2025). H\u1ec7 th\u1ed1ng t\u00edch h\u1ee3p th\u00f4ng minh, cho ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch, t\u1ef1 \u0111\u1ed9ng k\u1ebft n\u1ed1i v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00e3y <\/span><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">b\u1eaft \u0111\u1ea7u ngay h\u00f4m nay<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh!<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/cach-mo-file-xml-hoa-don-dien-tu.html\">C\u00e1ch m\u1edf file xml h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01a1n gi\u1ea3n nh\u1ea5t<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/quy-dinh-ve-mau-so-hoa-don-dien-tu.html\">Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t<\/a><\/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","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t k\u1ec3 t\u1eeb khi quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2022 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Trong b\u00e0i vi\u1ebft n\u00e0y, VTC Pay Blog [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35595,"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 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t 2025<\/title>\n<meta name=\"description\" content=\"M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t 2025 quy tr\u00ecnh \u0111\u0103ng k\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP &amp; Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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