{"id":39535,"date":"2025-03-05T08:30:24","date_gmt":"2025-03-05T01:30:24","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&p=39535"},"modified":"2026-07-28T15:44:14","modified_gmt":"2026-07-28T08:44:14","slug":"lap-hoa-don-dieu-chinh-tu-chung-tu-tra-lai-hang-ban","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-hoa-don-dieu-chinh-tu-chung-tu-tra-lai-hang-ban\/","title":{"rendered":"L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/strong><\/p>\n

N\u1ed9i dung t\u1ed5ng quan g\u1ed3m:<\/strong><\/p>\n

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  • Quy \u0111\u1ecbnh khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/li>\n
  • C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/li>\n
  • L\u01b0u \u00fd khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng: <\/strong>D\u00e0nh cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ph\u1ea7n m\u1ec1m MISA.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

    <\/div>

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    Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/p>\n

    C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 5, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/strong><\/p>\n

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    c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/p>\n<\/div>\n<\/div>\n

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    c.1)\u00a0Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua)<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a;<\/p>\n<\/div>\n<\/div>\n

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    c.2)\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua<\/strong>\u00a0th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n;<\/p>\n<\/div>\n<\/div>\n

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    c.3)\u00a0\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m:<\/strong>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

    \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u;<\/p>\n<\/div>\n<\/div>\n

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    c.4)\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 hu\u1ef7 m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

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    L\u01b0u \u00fd:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n khi h\u1ec7 th\u1ed1ng t\u00edch ch\u1ecdn S\u1eed d\u1ee5ng H\u0110\u0110T theo N\u0110 70\/2025 N\u0110-CP, N\u0110 123\/2025 N\u0110-CP t\u1ea1i H\u1ec7 Th\u1ed1ng\/ T\u00f9y ch\u1ecdn\/ H\u00f3a \u0111\u01a1n<\/strong><\/em><\/p>\n

    B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong>\/ tab Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong>\/ nh\u1ea5n Th\u00eam<\/strong>\/ T\u00edch Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>\/ T\u00edch Ki\u00eam phi\u1ebfu nh\u1eadp kho<\/strong> n\u1ebfu nh\u1eadp l\u1ea1i h\u00e0ng v\u00e0o kho<\/p>\n

    B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i (C\u00f3 th\u1ec3 kh\u00f4ng ch\u1ecdn)\/ S\u1eeda, Nh\u1eadp l\u1ea1i \u0111\u00fang th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i\/ nh\u1ea5n C\u1ea5t<\/p>\n

    B\u01b0\u1edbc 3:<\/strong> Sau khi C\u1ea5t <\/strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (c\u00f3 t\u00edch Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/em>), ch\u01b0\u01a1ng tr\u00ecnh show th\u00f4ng b\u00e1o h\u1ecfi c\u00f3 mu\u1ed1n sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ngay kh\u00f4ng. Nh\u1ea5n C\u00f3<\/strong> \u0111\u1ec3 sinh ngay h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.\"\"<\/p>\n

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    • N\u1ebfu nh\u1ea5n Kh\u00f4ng th\u00ec sau \u0111\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n (c\u00f3 t\u00edch Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh) <\/strong>c\u00f3 th\u1ec3\u00a0nh\u1ea5n L\u1eadp H\u0110 \u0111i\u1ec1u ch\u1ec9nh <\/strong>\u0111\u1ec3 sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong>\"\"<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 4:<\/strong> Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh Ch\u1ecdn h\u00f3a \u0111\u01a1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> t\u01b0\u01a1ng \u1ee9ng (t\u1ee9c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/strong>), h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sinh ra ng\u1ea7m \u0111\u1ecbnh l\u1ea5y th\u00f4ng tin t\u1eeb ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n sang.<\/p>\n

      B\u01b0\u1edbc 5: <\/strong>Nh\u1eadp l\u00fd do tr\u1ea3 l\u1ea1i<\/strong> h\u00e0ng v\u00e0o d\u00f2ng L\u00fd do \u0111i\u1ec1u ch\u1ec9nh\/ <\/strong>B\u1ecf t\u00edch T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u theo c\u00f4ng th\u1ee9c\/ Nh\u1eadp l\u1ea1i \u0110\u01a1n gi\u00e1 b\u1eb1ng 0 n\u1ebfu \u0111\u01a1n gi\u00e1 kh\u00f4ng t\u0103ng ho\u1eb7c gi\u1ea3m<\/strong> \"\"<\/p>\n

      B\u01b0\u1edbc 6:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin<\/strong> tr\u00ean h\u00f3a \u0111\u01a1n\/ nh\u1ea5n C\u1ea5t\/\u00a0<\/strong>nh\u1ea5n Ph\u00e1t h\u00e0nh H\u0110 \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      4. L\u01b0u \u00fd<\/strong><\/h3>\n

      <\/div>

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      • Ch\u1ec9 cho ph\u00e9p sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i c\u00f3 t\u00edch Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong> v\u00e0\u00a0ch\u01b0a t\u1eebng sinh<\/strong> h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc \u0111\u00f3.<\/em><\/li>\n
      • M\u1ed7i ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u1ec9 cho ph\u00e9p sinh 1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/em><\/li>\n
      • N\u1ebfu S\u1eeda ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u00e3 sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng c\u1eadp nh\u1eadt n\u1ed9i dung ch\u1ec9nh s\u1eeda sang h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan.<\/em><\/li>\n
      • N\u1ebfu X\u00f3a ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u00e3 sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng b\u1ecf tham chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1edbi ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n v\u00e0 chuy\u1ec3n tr\u1ea1ng th\u00e1i h\u1ea1ch to\u00e1n c\u1ee7a H\u0110 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 Ch\u01b0a h\u1ea1ch to\u00e1n.<\/em><\/li>\n<\/ul>\n

        <\/div><\/div><\/span><\/span><\/p>\n

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