{"id":34312,"date":"2023-12-04T08:56:44","date_gmt":"2023-12-04T01:56:44","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34312"},"modified":"2025-11-07T16:21:07","modified_gmt":"2025-11-07T09:21:07","slug":"mot-so-cau-hoi-thuong-gap-voi-hoa-don-khi-chuyen-sang-nam-2024-danh-cho-khach-hang-su-dung-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/mot-so-cau-hoi-thuong-gap-voi-hoa-don-khi-chuyen-sang-nam-2024-danh-cho-khach-hang-su-dung-misa-sme\/","title":{"rendered":"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1edbi h\u00f3a \u0111\u01a1n khi chuy\u1ec3n sang n\u0103m 2026 d\u00e0nh cho kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng MISA SME"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 1: K\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o khi b\u1eaft \u0111\u1ea7u n\u0103m 2026?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi<\/strong>:<br \/>\nKhi b\u1eaft \u0111\u1ea7u n\u0103m 2026, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt K\u00fd hi\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n th\u00e0nh k\u00fd hi\u1ec7u n\u0103m 2026 v\u00e0 \u0111\u00e1nh l\u1ea1i s\u1ed1 h\u00f3a \u0111\u01a1n v\u1edbi th\u1ee9 t\u1ef1 l\u00e0 s\u1ed1 1 cho h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m 2026 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng k\u00fd hi\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n. Xem chi ti\u1ebft <strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-lap-hoa-don-khi-chuyen-giao-giua-nam-2021-sang-nam-2022-theo-nd123-tren-sme\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 2: Sang n\u0103m 2026 c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT hay kh\u00f4ng?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi<\/strong>:<\/p>\n<p>C\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, Qu\u1ed1c h\u1ed9i \u0111\u00e3 \u0111\u1ed3ng \u00fd vi\u1ec7c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m 2% thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/07\/2025 \u0111\u1ebfn h\u1ebft n\u0103m 2026<\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><em>Xem to\u00e0n b\u1ed9 Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf GTGT 6 th\u00e1ng cu\u1ed1i n\u0103m 2025 v\u00e0 n\u0103m 2026 <\/em><em><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/88305\/nghi-quyet-204-2025-qh15-giam-thue-gtgt-den-het-nam-2026\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tra-cuu-mat-hang-giam-thue-theo-nghi-quyet-101-2023-qh15\/\" target=\"_blank\" rel=\"noopener\">Tra c\u1ee9u m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf<\/a>.<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 3: <\/strong><strong>\u0110\u01a1n v\u1ecb ph\u00e1t sinh th\u00eam ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 nh\u00f3m HHDV \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf 6 th\u00e1ng cu\u1ed1i n\u0103m 2025 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi<\/strong>:<\/p>\n<p><strong><span style=\"text-decoration: underline;\"> Tr\u01b0\u1eddng\u00a0 h\u1ee3p 1<\/span>:<\/strong> \u0110\u01a1n v\u1ecb \u0111\u00e3 ph\u00e1t sinh ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2025, n\u1ebfu ph\u00e1t sinh th\u00eam ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>Xem h\u01b0\u1edbng d\u1eabn<\/strong>: <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/dap-ung-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">Nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT<\/a>.<\/em><\/p>\n<p><strong><span style=\"text-decoration: underline;\">Tr\u01b0\u1eddng\u00a0 h\u1ee3p 2<\/span>:<\/strong> \u0110\u01a1n v\u1ecb ph\u00e1t sinh m\u1edbi, n\u0103m 2025 ch\u01b0a c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em><strong>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n GTGT 1 thu\u1ebf su\u1ea5t<\/strong><\/em>: <em>Sang n\u0103m 2026, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n sang m\u1eabu c\u00f3 k\u00fd hi\u1ec7u n\u0103m 2026.<br \/>\n\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 (ho\u1eb7c c\u00f3 th\u1ec3 kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n m\u1edbi),<br \/>\nKhi <strong>l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>, k\u1ebf to\u00e1n l\u01b0u \u00fd <strong>ch\u1ecdn m\u1ee9c thu\u1ebf su\u1ea5t 8%.<\/strong><\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-55673\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-700x583.png\" alt=\"\" width=\"700\" height=\"583\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-700x583.png 700w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-800x666.png 800w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-768x639.png 768w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-50x42.png 50w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-60x50.png 60w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-100x83.png 100w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don.png 984w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em><strong>N\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n GTGT nhi\u1ec1u thu\u1ebf su\u1ea5t:<\/strong><\/em>\n<ul style=\"list-style-type: circle;\">\n<li><em>N\u1ebfu n\u0103m 2025 \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t 8% th\u00ec sang n\u0103m 2026 ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n sang m\u1eabu c\u00f3 k\u00fd hi\u1ec7u n\u0103m 2026, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026.<br \/>\nKhi<strong> l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>, k\u1ebf to\u00e1n <strong>ch\u1ecdn m\u1ee9c thu\u1ebf su\u1ea5t 8%<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.(<strong>L\u01b0u \u00fd<\/strong>: C\u1ea7n ki\u1ec3m tra l\u1ea1i xem m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t n\u0103m 2025 \u0111\u00e3 hi\u1ec3n th\u1ecb m\u1ee9c thu\u1ebf su\u1ea5t 8% hay ch\u01b0a).<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55677 size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-700x602.png\" alt=\"\" width=\"700\" height=\"602\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-700x602.png 700w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-800x688.png 800w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-768x661.png 768w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-50x43.png 50w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-60x52.png 60w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2-100x86.png 100w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-2.png 986w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><em>N\u1ebfu n\u0103m 2025 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t ch\u01b0a c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t 8% th\u00ec <a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/khoi-tao-mau-hoa-don-co-ma\/\" target=\"_blank\" rel=\"noopener\">kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t m\u1edbi tr\u00ean MISA meInvoice<\/a> v\u00e0 <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lay_mau_hoa_don_tu_meinvoice_vn\/\" target=\"_blank\" rel=\"noopener\">\u0111\u1ed3ng b\u1ed9 m\u1eabu h\u00f3a \u0111\u01a1n v\u1ec1 MISA SME<\/a>.<\/em><\/li>\n<\/ul>\n<\/li>\n<li><em><strong>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:<\/strong> Sang n\u0103m 2026, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n sang m\u1eabu c\u00f3 k\u00fd hi\u1ec7u n\u0103m 2026.<br \/>\n\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf GTGT (ho\u1eb7c c\u00f3 th\u1ec3 kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n m\u1edbi),<br \/>\nKhi l\u1eadp h\u00f3a \u0111\u01a1n t\u00edch ch\u1ecdn <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/strong>.<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55815 size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-700x592.png\" alt=\"\" width=\"700\" height=\"592\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-700x592.png 700w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-800x677.png 800w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-768x650.png 768w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-50x42.png 50w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-60x51.png 60w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang-100x85.png 100w, \/2026\/wp-content\/uploads\/2025\/11\/hoa-don-ban-hang.png 966w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 4: <\/strong><strong>\u0110\u01a1n v\u1ecb c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>\u0110\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf n\u0103m 2025 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 theo<a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/88305\/nghi-quyet-204-2025-qh15-giam-thue-gtgt-den-het-nam-2026\" target=\"_blank\" rel=\"noopener\"> Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/a>.<\/p>\n<p>C\u00e1c b\u01b0\u1edbc l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n nh\u01b0 b\u00ecnh th\u01b0\u1eddng. Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/dap-ung-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 5: <\/strong><strong>H\u00f3a \u0111\u01a1n n\u0103m 2025 ch\u01b0a k\u1ecbp ph\u00e1t h\u00e0nh sang n\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh hay kh\u00f4ng?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi<\/strong>:<\/p>\n<p>Theo n\u1ed9i dung t\u1ea1i\u00a0<strong>C\u00e2u h\u1ecfi 2<\/strong> b\u00ean tr\u00ean, vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ea7u n\u0103m 2026 c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT nh\u01b0 n\u0103m 2025. \u0110\u01a1n v\u1ecb c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i k<span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">ho\u1ea3n 7, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i kho\u1ea3n 9, \u0111i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP) quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y)<\/span><\/p>\n<p><em><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/em><br \/>\n<em>\u2013 Theo quy \u0111\u1ecbnh t\u1ea1i k<span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">ho\u1ea3n 7, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span>: <span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y)<\/span> Do \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mu\u1ed1n l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp trong n\u0103m 2025 v\u00e0 ng\u00e0y k\u00fd trong n\u0103m 2026, \u0111\u01a1n v\u1ecb c\u1ea7n tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a CQT qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/em><br \/>\n<em>\u2013 Tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m 2026: Sang n\u0103m 2026, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m 2026, th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng cho ph\u00e9p ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m 2025 c\u1ee7a c\u00f9ng k\u00fd hi\u1ec7u (k\u1ec3 c\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh n\u0103m 2026 c\u1ee7a k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n 2026 ). Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ch\u1ed1t xu\u1ea5t h\u1ebft h\u00f3a \u0111\u01a1n n\u0103m 2025 tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n n\u0103m 2026.<\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>C\u00e2u h\u1ecfi 6: <\/strong><strong>H\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf n\u0103m 2025 sai s\u00f3t sang n\u0103m 2026 x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT<\/strong>: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n GTGT \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 sai s\u00f3t t\u01b0\u01a1ng t\u1ef1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n GTGT th\u00f4ng th\u01b0\u1eddng sai s\u00f3t.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong>: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 sai s\u00f3t t\u01b0\u01a1ng t\u1ef1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng sai s\u00f3t. V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, t\u00edch ch\u1ecdn <strong>\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT<\/strong>.<\/li>\n<\/ul>\n<p><em><strong>Xem h\u01b0\u1edbng d\u1eabn<\/strong>: <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xu-ly-hoa-don-sai-sot-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/em><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\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":[2631],"ht-kb-tag":[3517],"class_list":["post-34312","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu","ht_kb_tag-hoa-don-dien-tu-khi-het-nam"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34312","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=34312"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34312\/revisions"}],"predecessor-version":[{"id":55839,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34312\/revisions\/55839"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34312"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34312"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}