{"id":35731,"date":"2025-06-23T18:15:21","date_gmt":"2025-06-23T11:15:21","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35731"},"modified":"2025-06-23T18:15:21","modified_gmt":"2025-06-23T11:15:21","slug":"hoa-don-dien-tu-thay-the-la-gi","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec? T\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft"},"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-69d54f8745c1d\" 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-69d54f8745c1d\" 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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Hoa_don_dien_tu_thay_the_la_gi\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf 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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Khi_nao_can_lap_hoa_don_dien_tu_thay_the\" >Khi n\u00e0o c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf?<\/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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Hoa_don_dien_tu_co_sai_sot_ve_noi_dung\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u1ec1 n\u1ed9i dung<\/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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Hoa_don_giay_co_sai_sot_ve_hinh_thuc\" >H\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Mat_hoac_that_lac_hoa_don_giay\" >M\u1ea5t ho\u1eb7c th\u1ea5t l\u1ea1c h\u00f3a \u0111\u01a1n gi\u1ea5y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Luu_y_ve_hoa_don_dieu_chinh\" >L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Quy_trinh_lap_hoa_don_dien_tu_thay_the\" >Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Buoc_1_Xac_dinh_loai_hoa_don_va_sai_sot\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 sai s\u00f3t<\/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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Buoc_2_Thoa_thuan_voi_nguoi_mua_neu_can\" >B\u01b0\u1edbc 2: Th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua (n\u1ebfu c\u1ea7n)<\/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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Buoc_3_Lap_hoa_don_dien_tu_thay_the\" >B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/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\/hoa-don-dien-tu-thay-the-la-gi.html\/#Buoc_4_Gui_hoa_don_thay_the\" >B\u01b0\u1edbc 4: G\u1eedi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Buoc_5_Luu_tru_hoa_don\" >B\u01b0\u1edbc 5: L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Truong_hop_hoa_don_dien_tu_thay_the_co_sai_sot_thi_xu_ly_the_nao\" >Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf c\u00f3 sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/hoa-don-dien-tu-thay-the-la-gi.html\/#Hoa_don_dien_tu_chuyen_doi_thanh_hoa_don_giay_co_gia_tri_giao_dich_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 gi\u00e1 tr\u1ecb giao d\u1ecbch kh\u00f4ng?<\/a><\/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\/hoa-don-dien-tu-thay-the-la-gi.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 ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, d\u1eabn \u0111\u1ebfn nhu c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf. V\u1eady <a href=\"https:\/\/vtcpay.vn\/blog\/?p=35731&amp;preview=true\"><strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/strong> <\/a>l\u00e0 g\u00ec? Khi n\u00e0o c\u1ea7n l\u1eadp? Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ra sao? <\/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, ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_thay_the_la_gi\"><\/span><span style=\"color: #3366ff;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 2, \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng c\u00f3 sai s\u00f3t v\u1ec1 n\u1ed9i dung. M\u1ee5c \u0111\u00edch c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c l\u1ed7i kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef: \u201c<\/span><i><span style=\"font-weight: 400;\">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<\/span><\/i><span style=\"font-weight: 400;\">\u201d \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean k\u1ebft v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_lap_hoa_don_dien_tu_thay_the\"><\/span><span style=\"color: #3366ff;\"><b>Khi n\u00e0o c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_co_sai_sot_ve_noi_dung\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u1ec1 n\u1ed9i dung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3) \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua, nh\u01b0ng ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_giay_co_sai_sot_ve_hinh_thuc\"><\/span><b>H\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y b\u1ecb r\u00e1ch, nh\u00f2e, m\u1ea5t th\u00f4ng tin ho\u1eb7c b\u1ecb s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mat_hoac_that_lac_hoa_don_giay\"><\/span><b>M\u1ea5t ho\u1eb7c th\u1ea5t l\u1ea1c h\u00f3a \u0111\u01a1n gi\u1ea5y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi h\u00f3a \u0111\u01a1n gi\u1ea5y b\u1ecb m\u1ea5t, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_ve_hoa_don_dieu_chinh\"><\/span><b>L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t (nh\u01b0 sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t), doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn gi\u1eefa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, ghi r\u00f5: \u201c<\/span><i><span style=\"font-weight: 400;\">\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<\/span><\/i><span style=\"font-weight: 400;\">\u201d.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, n\u1ebfu sai s\u00f3t ch\u1ec9 li\u00ean quan \u0111\u1ebfn t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u00fang), doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<figure id=\"attachment_35740\" aria-describedby=\"caption-attachment-35740\" style=\"width: 940px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35740\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01.png\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec?\" width=\"940\" height=\"788\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01.png 940w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01-300x251.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01-768x644.png 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01-696x583.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/06\/hoa-don-dien-tu-thay-the-la-gi-01-501x420.png 501w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><figcaption id=\"caption-attachment-35740\" class=\"wp-caption-text\">Khi n\u00e0o c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf?<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_hoa_don_dien_tu_thay_the\"><\/span><span style=\"color: #3366ff;\"><b>Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau, d\u1ef1a tr\u00ean \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_loai_hoa_don_va_sai_sot\"><\/span><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 sai s\u00f3t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 hay kh\u00f4ng 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;\">Ki\u1ec3m tra c\u1ee5 th\u1ec3 sai s\u00f3t v\u1ec1 n\u1ed9i dung (m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, h\u00e0ng h\u00f3a, v.v.).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thoa_thuan_voi_nguoi_mua_neu_can\"><\/span><strong>B\u01b0\u1edbc 2: Th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua (n\u1ebfu c\u1ea7n)<\/strong><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\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn, l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, ghi r\u00f5 n\u1ed9i dung sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, nh\u01b0ng c\u1ea7n thi\u1ebft n\u1ebfu hai b\u00ean th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_hoa_don_dien_tu_thay_the\"><\/span><strong>B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\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 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi r\u00f5 d\u00f2ng ch\u1eef: \u201cThay 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\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Gui_hoa_don_thay_the\"><\/span><strong>B\u01b0\u1edbc 4: G\u1eedi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf: G\u1eedi h\u00f3a \u0111\u01a1n thay th\u1ebf cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 m\u1edbi, sau \u0111\u00f3 g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3: G\u1eedi tr\u1ef1c ti\u1ebfp h\u00f3a \u0111\u01a1n thay th\u1ebf cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Luu_tru_hoa_don\"><\/span><strong>B\u01b0\u1edbc 5: L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef c\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c (c\u00f3 sai s\u00f3t) v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ee7y tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_hoa_don_dien_tu_thay_the_co_sai_sot_thi_xu_ly_the_nao\"><\/span><span style=\"color: #3366ff;\"><b>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf c\u00f3 sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 1, \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf \u0111\u00e3 l\u1eadp l\u1ea1i ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y h\u00f3a \u0111\u01a1n thay th\u1ebf m\u00e0 ph\u1ea3i l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf m\u1edbi. Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf m\u1edbi v\u1eabn tu\u00e2n theo c\u00e1c b\u01b0\u1edbc n\u00eau tr\u00ean, \u0111\u1ea3m b\u1ea3o ghi r\u00f5 th\u00f4ng tin h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n g\u1ed1c (s\u1ed1 001, ng\u00e0y 01\/01\/2025) c\u00f3 sai s\u00f3t \u2192 L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf (s\u1ed1 002, ng\u00e0y 05\/01\/2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thay th\u1ebf (s\u1ed1 002) l\u1ea1i sai \u2192 L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf m\u1edbi (s\u1ed1 003, ng\u00e0y 10\/01\/2025), ghi r\u00f5: \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1 002 ng\u00e0y 05\/01\/2025\u201d.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_chuyen_doi_thanh_hoa_don_giay_co_gia_tri_giao_dich_khong\"><\/span><span style=\"color: #3366ff;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 gi\u00e1 tr\u1ecb giao d\u1ecbch kh\u00f4ng?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb giao d\u1ecbch ho\u1eb7c thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c 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. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong giao d\u1ecbch.<\/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;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 gi\u1ea3i ph\u00e1p quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec, khi n\u00e0o c\u1ea7n l\u1eadp, quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 c\u00e1c l\u01b0u \u00fd li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro khi thanh tra thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n.<\/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 t\u00edch h\u1ee3p t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, nhanh ch\u00f3ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.\u00a0<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-sai-ten-hang.html\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai t\u00ean h\u00e0ng<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-ho-kinh-doanh-ca-the.html\">M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t 2025<\/a><\/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>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, d\u1eabn \u0111\u1ebfn nhu c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf. V\u1eady h\u00f3a [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35739,"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>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec? T\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft<\/title>\n<meta name=\"description\" content=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf l\u00e0 g\u00ec? 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