{"id":30866,"date":"2023-06-27T11:53:00","date_gmt":"2023-06-27T04:53:00","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=30866"},"modified":"2025-10-29T11:26:48","modified_gmt":"2025-10-29T04:26:48","slug":"xuat-va-hach-toan-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-moi-tren-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-va-hach-toan-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-moi-tren-misa-sme\/","title":{"rendered":"Xu\u1ea5t v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 tr\u00ean MISA SME"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m MISA SME, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 t\u1ef7 l\u1ec7 gi\u1ea3m thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT cho doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb v\u00e0 tr\u1ef1c ti\u1ebfp<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 c\u1eadp nh\u1eadt m\u1eabu h\u00f3a \u0111\u01a1n, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u, ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf<\/li>\n<li>H\u1ed7 tr\u1ee3 nh\u1eadp kh\u1ea9u, h\u1ea1ch to\u00e1n v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<\/div><\/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><\/p>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/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><\/p>\n<h4><strong>V\u1edbi doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: <\/strong>\u0110i\u1ec1u ch\u1ec9nh l\u1ea1i lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf GTGT theo quy \u0111\u1ecbnh tr\u00ean danh m\u1ee5c khai b\u00e1o VTHH t\u1eeb thu\u1ebf su\u1ea5t 10% v\u1ec1 thu\u1ebf su\u1ea5t 8%.<\/span><\/p>\n<p style=\"padding-left: 80px;\"><em>Tham kh\u1ea3o theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-cap-nhat-lai-thue-suat-tu-10-ve-8\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: S\u1eed d\u1ee5ng ti\u1ec7n \u00edch <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tra-cuu-mat-hang-giam-thue-theo-nghi-quyet-142-2024-qh15\/\" target=\"_blank\" rel=\"noopener\"><em>Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf theo ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ142\/2024\/QH15<\/em>\u00a0<\/a>trong <strong>Danh m\u1ee5c\/V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong> \u0111\u1ec3 thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c x\u00e1c nh\u1eadn HHDV \u0111\u01b0\u1ee3c gi\u1ea3m hay kh\u00f4ng gi\u1ea3m thu\u1ebf GTGT, v\u00e0 c\u1eadp nh\u1eadt nhanh thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a VTHH<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <\/strong>S\u1eeda m\u1eabu h\u00f3a \u0111\u01a1n (Ch\u1ec9 th\u1ef1c hi\u1ec7n b\u01b0\u1edbc n\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t)<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t, trong \u0111\u00f3 c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%: <\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>V\u1edbi m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 kh\u1edfi t\u1ea1o tr\u00ean MISA SME, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <\/em><\/span><strong><span style=\"font-size: 12pt;\"><em><a href=\"\/2026\/kb\/chuyen-doi-mau-hoa-don-dien-tu-dang-su-dung-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">chuy\u1ec3n \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n c\u0169 th\u00e0nh m\u1eabu m\u1edbi theo ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023 <\/a><\/em><\/span><\/strong><span style=\"font-size: 12pt;\"><em>tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22861\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/mau-hoa-don.png\" alt=\"\" width=\"868\" height=\"851\" srcset=\"\/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don.png 868w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-700x686.png 700w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-800x784.png 800w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-768x753.png 768w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-50x50.png 50w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-60x60.png 60w, \/2026\/wp-content\/uploads\/2022\/01\/mau-hoa-don-100x98.png 100w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: <\/strong>L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/p>\n<ul>\n<li><a href=\"\/2026\/kb\/lap-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng k\u00e8m h\u00f3a \u0111\u01a1n <\/a>nh\u01b0 b\u00ecnh th\u01b0\u1eddng n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t GTGT c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a l\u00e0 8%<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t VTHH, khi l\u1eadp h\u00f3a \u0111\u01a1n, t\u1ea1i d\u00f2ng chi ti\u1ebft h\u00e0ng h\u00f3a, ng\u01b0\u1eddi d\u00f9ng l\u01b0u \u00fd ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t 8% t\u1ea1i c\u1ed9t <strong>&#8220;% thu\u1ebf GTGT&#8221;.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30928\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_6.png\" alt=\"\" width=\"1024\" height=\"774\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_6.png 1024w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-700x529.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-800x605.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-768x581.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-50x38.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-100x76.png 100w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<ul>\n<li>Khi<strong><a href=\"\/2026\/kb\/phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\"> Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/a>, <\/strong>nh\u1ea5n\u00a0<strong>Xem h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111\u1ec3 ki\u1ec3m tra n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<\/div><\/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><\/p>\n<h4><strong>V\u1edbi doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Ph\u1ea7n m\u1ec1m b\u1ed5 sung tr\u00ean <strong>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/strong>: T\u00f9y ch\u1ecdn<strong> Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/strong><\/span><\/p>\n<ul>\n<li><strong>Kh\u00f4ng t\u00edch ch\u1ecdn<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn gi\u1eef nguy\u00ean c\u00e1ch l\u00e0m nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. (Ngh\u0129a l\u00e0 t\u1ea1i doanh nghi\u1ec7p <strong>kh\u00f4ng ph\u00e1t sinh<\/strong> c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 20% thu\u1ebf GTGT trong n\u0103m theo quy \u0111\u1ecbnh).<\/li>\n<li><strong>T\u00edch ch\u1ecdn<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam tickbox <strong>Gi\u1ea3m 20% thu\u1ebf GTGT<\/strong>\u00a0<strong>theo quy \u0111\u1ecbnh<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb, khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra m\u1ee9c thu\u1ebf GTGT trong n\u0103m 2023 c\u00f2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30929\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_7.png\" alt=\"\" width=\"901\" height=\"675\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_7.png 901w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-700x524.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-800x599.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-768x575.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-50x37.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-100x75.png 100w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong>L\u01b0u \u00fd<\/strong>: Ph\u1ea7n m\u1ec1m ng\u1ea7m \u0111\u1ecbnh\u00a0<em><strong>t\u00edch ch\u1ecdn s\u1eb5n<\/strong><\/em>\u00a0t\u00f9y ch\u1ecdn n\u00e0y \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i. N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT th\u00ec v\u00e0o menu <strong>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/strong>\u00a0=&gt;<strong>\u00a0B\u1ecf t\u00edch\u00a0<\/strong><em>\u201cGi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh\u201d.<\/em><\/p>\n<p><span style=\"font-size: 12pt;\">2. Ch\u01b0\u01a1ng tr\u00ecnh\u00a0b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh <\/strong>tr\u00ean giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e1p \u1ee9ng bao g\u1ed3m:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (B\u00e1n h\u00e0ng trong n\u01b0\u1edbc)<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh <\/strong>th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u00e1c c\u1ed9t sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/li>\n<li>Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m quy \u0111\u1ed5i<em><strong>\u00a0\u2013 Ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng lo\u1ea1i ti\u1ec1n l\u00e0 ngo\u1ea1i t\u1ec7<\/strong>.<\/em><\/li>\n<li>TK thu\u1ebf GTGT<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1. Khi \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30933\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_9-1.png\" alt=\"\" width=\"1003\" height=\"727\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_9-1.png 1003w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-700x507.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-800x580.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-768x557.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-50x36.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-60x43.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_9-1-100x72.png 100w\" sizes=\"auto, (max-width: 1003px) 100vw, 1003px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Nh\u1ea5n\u00a0<strong>C\u1ea5t.\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>\u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ee3 3331\/C\u00f3 131, 111,112,\u2026)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30934\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_10.png\" alt=\"\" width=\"1220\" height=\"320\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_10.png 1220w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-700x184.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-800x210.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-768x201.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-50x13.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-60x16.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_10-100x26.png 100w\" sizes=\"auto, (max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Nh\u1ea5n<strong><a href=\"\/2026\/kb\/phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\"> Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/a>. <\/strong>Tr\u00ean c\u1eeda s\u1ed5 ph\u00e1t h\u00e0nh, nh\u1ea5n\u00a0<strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 ki\u1ec3m tra n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh. Khi \u0111\u00f3, tr\u00ean h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb ghi ch\u00fa ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 20%.<\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh nhi\u1ec1u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, th\u00ec k\u1ebf to\u00e1n c\u1ea7n <strong><em>l\u1eadp ri\u00eang h\u00f3a \u0111\u01a1n<\/em>\u00a0<em>cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m 20% thu\u1ebf GTGT.<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/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><\/p>\n<h3><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li style=\"text-align: justify;\">V\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc &#8211; Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-hoa-don-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-cho-don-vi-dang-su-dung-misa-sme-2022-r10-tro-ve-truoc-202120202019\/\" target=\"_blank\" rel=\"noopener\"><strong> t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<li style=\"text-align: justify;\">V\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R11 \u0111\u1ebfn MISA SME 2023 R40 &#8211; Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-hoa-don-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-cho-don-vi-dang-su-dung-tu-misa-sme-2022-r11-toi-phien-ban-misa-sme-2023-r11\/\" target=\"_blank\" rel=\"noopener\"><strong> t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<li style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m\u00a0cho ph\u00e9p\u00a0<a href=\"\/2026\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\"><em>nh\u1eadp kh\u1ea9u t\u1eeb excel<\/em><\/a> v\u00e0 <a href=\"\/2026\/kb\/html_10080000\/\" target=\"_blank\" rel=\"noopener\"><em>nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u \u0111\u1ecbnh d\u1ea1ng xml<\/em><\/a> c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u1edbi <strong>thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%<\/strong><\/li>\n<li style=\"text-align: justify;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng cho ph\u00e9p <a href=\"\/2026\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\"><em>nh\u1eadp kh\u1ea9u t\u1eeb excel<\/em><\/a> c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi b\u1eb1ng c\u00e1ch nh\u1eadp li\u1ec7u t\u1ea1i c\u1ed9t <strong>\u201cL\u00e0 H\u0110 gi\u1ea3m thu\u1ebf GTGT\u201d <\/strong>trong m\u1eabu nh\u1eadp kh\u1ea9u .\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu nh\u1eadp \u201c<strong>0<\/strong>\u201d ho\u1eb7c\u00a0<strong>\u0111\u1ec3<\/strong>\u00a0<strong>tr\u1ed1ng:\u00a0<\/strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u00a0<strong><em>kh\u00f4ng gi\u1ea3m thu\u1ebf GTGT.<\/em><\/strong><\/li>\n<li>N\u1ebfu nh\u1eadp \u201c<strong>1<\/strong>\u201c: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u00a0<em><strong>c\u00f3 gi\u1ea3m thu\u1ebf GTGT. <\/strong><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\">Ngo\u00e0i ra, ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng \u0111\u00e1p \u1ee9ng <a href=\"\/2026\/kb\/lap-chung-tu-tu-hoa-don-dau-vao-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1eeb 1 ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o <\/a>theo quy \u0111\u1ecbnh<\/li>\n<li style=\"text-align: justify;\">Cho ph\u00e9p l\u1ea5y d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u00ean meInvoice v\u1ec1 \u0111\u1ec3 <a href=\"\/2026\/kb\/lap_chung_tu_ban_hang_cho_hoa_don_lay_ve_tu_meinvoice_vn\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb tr\u00ean tab <strong>\u0110\u1ec1 ngh\u1ecb ghi nh\u1eadn doanh thu. <\/strong><\/a>Ng\u01b0\u1eddi d\u00f9ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n n\u00e0o gi\u1ea3m thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n n\u00e0o kh\u00f4ng gi\u1ea3m thu\u1ebf GTGT t\u1ea1i c\u1ed9t Gi\u1ea3m thu\u1ebf GTGT tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n\n<ul style=\"list-style-type: disc;\">\n<li>D\u00f2ng c\u00f3 t\u00edch: H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/li>\n<li>D\u00f2ng kh\u00f4ng t\u00edch: H\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22696\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT.png\" alt=\"\" width=\"1192\" height=\"351\" srcset=\"\/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT.png 1192w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-700x206.png 700w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-800x236.png 800w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-768x226.png 768w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-50x15.png 50w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-60x18.png 60w, \/2026\/wp-content\/uploads\/2022\/01\/DN-Ghi-nhan-DT-100x29.png 100w\" sizes=\"auto, (max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[3847,4525],"class_list":["post-30866","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_tag-giam-thue-gtgt","ht_kb_tag-nghi-quyet-142"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30866","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=30866"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30866\/revisions"}],"predecessor-version":[{"id":47531,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30866\/revisions\/47531"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=30866"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=30866"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=30866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}