{"id":21912,"date":"2021-12-08T16:08:03","date_gmt":"2021-12-08T09:08:03","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=21912"},"modified":"2023-05-18T08:32:49","modified_gmt":"2023-05-18T01:32:49","slug":"thay-doi-hinh-thuc-hoa-don-dien-tu-theo-quy-dinh-tai-nghi-dinh-123-2020-nd-cp-tren-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/thay-doi-hinh-thuc-hoa-don-dien-tu-theo-quy-dinh-tai-nghi-dinh-123-2020-nd-cp-tren-misa-sme\/","title":{"rendered":"Thay \u0111\u1ed5i h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP tr\u00ean MISA SME"},"content":{"rendered":"<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n l\u1eadp t\u1edd khai thay \u0111\u1ed5i th\u00f4ng tin\/h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span lang=\"NL\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span lang=\"NL\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0<a class=\"text-blue\" title=\"Th\u00f4ng t\u01b0 31\/2021\/TT-BTC\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-31-2021-tt-btc-ap-dung-quan-ly-rui-ro-trong-quan-ly-thue-474647.aspx\" target=\"_blank\" rel=\"noopener\">31\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0<a class=\"text-blue\" title=\"Th\u00f4ng t\u01b0 31\/2021\/TT-BTC\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-31-2021-tt-btc-ap-dung-quan-ly-rui-ro-trong-quan-ly-thue-474647.aspx\" target=\"_blank\" rel=\"noopener\">31\/2021\/TT-BTC<\/a>\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch th\u1ee9c ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u00ean giao di\u1ec7n k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Nh\u1ea5n <strong>Thay \u0111\u1ed5i <\/strong>t\u1ea1i d\u00f2ng <em>H\u00ecnh th\u1ee9c<\/em> trong ph\u1ea7n th\u00f4ng tin k\u1ebft n\u1ed1i<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23164\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/12\/dn-hd123-2.png\" alt=\"\" width=\"1060\" height=\"532\" srcset=\"\/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2.png 1060w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-700x351.png 700w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-800x402.png 800w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-768x385.png 768w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-50x25.png 50w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-60x30.png 60w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123-2-100x50.png 100w\" sizes=\"auto, (max-width: 1060px) 100vw, 1060px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n <a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/chuye%cc%89n-do%cc%89i-hinh-thuc-su%cc%89-du%cc%a3ng-hoa-don-tu-khong-co-ma%cc%83-cqt-sang-co-ma%cc%83-cqt\/\" target=\"_blank\" rel=\"noopener\">chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c t\u1eeb h\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3 sang h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a CQT tr\u00ean meInvoice<\/a><\/li>\n<li>Sau khi thay \u0111\u1ed5i th\u00f4ng tin h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00e0nh c\u00f4ng, nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u h\u1ed3 s\u01a1 H\u0110\u0110T m\u1edbi nh\u1ea5t<\/strong> \u0111\u1ec3 h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u1eeba thay \u0111\u1ed5i.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23165\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/12\/dn-hd123_1.png\" alt=\"\" width=\"1060\" height=\"532\" srcset=\"\/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1.png 1060w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-700x351.png 700w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-800x402.png 800w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-768x385.png 768w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-50x25.png 50w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-60x30.png 60w, \/2026\/wp-content\/uploads\/2021\/12\/dn-hd123_1-100x50.png 100w\" sizes=\"auto, (max-width: 1060px) 100vw, 1060px\" \/><\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-21912","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=21912"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21912\/revisions"}],"predecessor-version":[{"id":30659,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21912\/revisions\/30659"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=21912"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=21912"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=21912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}