{"id":39197,"date":"2025-02-12T14:56:45","date_gmt":"2025-02-12T07:56:45","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=39197"},"modified":"2026-07-27T14:55:45","modified_gmt":"2026-07-27T07:55:45","slug":"lap-thong-bao-hoa-don-dien-tu-da-lap-sai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-thong-bao-hoa-don-dien-tu-da-lap-sai\/","title":{"rendered":"L\u1eadp th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><em>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho<em class=\"Highlight\">\u00a0MISA\u00a0<\/em>bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0<a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/forms\/d\/1l2Z97gcvrcxCwoVp27d6yGmrCWGLPKIh8Clzp6GWKio\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn l\u1eadp th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, sai s\u00f3t g\u1eedi thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n sai s\u00f3t trong t<span lang=\"EN\">r\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai v<span lang=\"VI\">\u1ec1\u00a0<strong>t<\/strong><\/span><strong>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh<\/span>\u00f4ng sai m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, ti\u1ec1n v\u00e0 c<\/span>\u00e1c n<span lang=\"VI\">\u1ed9i dung kh<\/span>\u00e1c kh\u00f4ng sai<\/strong>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong><\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\"><strong>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC\u00a0<\/strong><\/a><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b>\u00a0K\u1ebf to\u00e1n, Doanh nghi\u1ec7p s\u1eed d\u1ee5ng 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\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Theo Kho\u1ea3n 1, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/strong><\/p>\n<p>1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai\u00a0(bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 c\u00e1c n\u1ed9i dung nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c c\u00e1c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.2 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/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<h3><b>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi CQT c\u00f3 sai s\u00f3t t\u00ean, \u0111\u1ecba ch\u1ec9, kh\u00f4ng sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, \u0111\u1ec3 l\u1eadp <strong>th\u00f4ng b\u00e1o\/gi\u1ea3i tr\u00ecnh<\/strong> v\u1edbi C\u01a1 quan thu\u1ebf, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\\Th\u00f4ng b\u00e1o H\u0110 sai s\u00f3t<\/strong>, nh\u1ea5n <strong>L\u1eadp th\u00f4ng b\u00e1o<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21692\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/12\/tbss_5.png\" alt=\"\" width=\"978\" height=\"490\" srcset=\"\/2026\/wp-content\/uploads\/2021\/12\/tbss_5.png 978w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-700x351.png 700w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-800x401.png 800w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-768x385.png 768w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-50x25.png 50w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-60x30.png 60w, \/2026\/wp-content\/uploads\/2021\/12\/tbss_5-100x50.png 100w\" sizes=\"auto, (max-width: 978px) 100vw, 978px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng l\u00ean web Meinvoice.vn, nh\u1ea5n L\u1eadp th\u00f4ng b\u00e1o H\u0110 l\u1eadp sai<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n: H\u0110 c\u00f3 m\u00e3 c\u1ee7a CQT, H\u0110 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, H\u0110 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> T\u00ecm ki\u1ebfm th\u00f4ng tin v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n sai s\u00f3t, \u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39425\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_1.png\" alt=\"\" width=\"1630\" height=\"878\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_1.png 1630w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-700x377.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-800x431.png 800w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-768x414.png 768w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-50x27.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-1536x827.png 1536w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-60x32.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/TB_1-100x54.png 100w\" sizes=\"auto, (max-width: 1630px) 100vw, 1630px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Tr\u00ean form l\u1eadp th\u00f4ng b\u00e1o c\u1ee7a NNT, Ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn lo\u1ea1i <strong>Th\u00f4ng b\u00e1o<\/strong> t\u1ea1i c\u1ed9t <strong>Th\u00f4ng b\u00e1o\/Gi\u1ea3i tr\u00ecnh, <\/strong>nh\u1eadp <strong>L\u00fd do <\/strong>c\u1ea7n th\u00f4ng b\u00e1o.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> <strong>K\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed<\/strong> v\u00e0 <strong>G\u1eedi<\/strong> th\u00f4ng b\u00e1o.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39427\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_2.png\" alt=\"\" width=\"1405\" height=\"904\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_2.png 1405w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-700x450.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-800x515.png 800w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-768x494.png 768w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-50x32.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-60x39.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/TB_2-100x64.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em> <\/strong><em>Khi NNT gi\u1ea3i tr\u00ecnh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai theo th\u00f4ng b\u00e1o r\u00e0 so\u00e1t c\u1ee7a C\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ch\u1ecdn \u0111\u00fang <strong>Lo\u1ea1i th\u00f4ng b\u00e1o<\/strong><\/em><\/p>\n<ul>\n<li><em>N\u1ebfu ch\u1ecdn <strong>Lo\u1ea1i Th\u00f4ng b\u00e1o<\/strong> l\u00e0 <strong>Th\u00f4ng b\u00e1o c\u1ee7a NNT<\/strong> th\u00ec c\u1ed9t <strong>Th\u00f4ng b\u00e1o\/Gi\u1ea3i tr\u00ecnh<\/strong> s\u1ebd m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 l\u00e0 <strong>Th\u00f4ng b\u00e1o<\/strong> (kh\u00f4ng \u0111\u1ed5i l\u1ea1i \u0111\u01b0\u1ee3c)<\/em><\/li>\n<li><em>N\u1ebfu ch\u1ecdn <strong>Lo\u1ea1i Th\u00f4ng b\u00e1o<\/strong> l\u00e0 <strong>Gi\u1ea3i tr\u00ecnh c\u1ee7a NNT theo th\u00f4ng b\u00e1o ra so\u00e1t c\u1ee7a CQT<\/strong> th\u00ec c\u1ed9t <strong>Th\u00f4ng b\u00e1o\/Gi\u1ea3i tr\u00ecnh<\/strong> s\u1ebd m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 l\u00e0 <strong>Gi\u1ea3i tr\u00ecnh<\/strong> (kh\u00f4ng \u0111\u1ed5i l\u1ea1i \u0111\u01b0\u1ee3c)<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39429\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_3.png\" alt=\"\" width=\"1002\" height=\"782\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/TB_3.png 1002w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-700x546.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-800x624.png 800w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-768x599.png 768w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-50x39.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-60x47.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/TB_3-100x78.png 100w\" sizes=\"auto, (max-width: 1002px) 100vw, 1002px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><em>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho<em class=\"Highlight\">\u00a0MISA\u00a0<\/em>bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0<a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/forms\/d\/1l2Z97gcvrcxCwoVp27d6yGmrCWGLPKIh8Clzp6GWKio\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho\u00a0MISA\u00a0bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0T\u1ea1i \u0111\u00e2y<\/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":[3645],"ht-kb-tag":[],"class_list":["post-39197","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-lieu-nghi-dinh-70-2025-nd-cp"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39197","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=39197"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39197\/revisions"}],"predecessor-version":[{"id":72629,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39197\/revisions\/72629"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=39197"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=39197"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=39197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}