{"id":9148,"date":"2024-12-23T09:31:20","date_gmt":"2024-12-23T02:31:20","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=9148"},"modified":"2026-10-09T16:57:09","modified_gmt":"2026-10-09T09:57:09","slug":"xuat-trung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html","title":{"rendered":"Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed x\u1eed l\u00fd th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u00e2y nhi\u1ec1u phi\u1ec1n to\u00e1i cho doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 khi h\u00f3a \u0111\u01a1n tr\u00f9ng \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf. B\u00e0i vi\u1ebft s\u1ebd gi\u1edbi thi\u1ec7u nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 vi\u1ec7c xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb xu\u1ea5t tr\u00f9ng.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_43 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6acfbaa563e5e\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6acfbaa563e5e\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Xuat_trung_hoa_don_dien_tu_la_gi\" title=\"Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?\">Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Nguyen_tac_xu_ly_khi_xuat_trung_hoa_don\" title=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n\">Nguy\u00ean t\u1eafc x\u1eed l\u00fd khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Huong_dan_cach_huy_hoa_don_khi_xuat_trung_hoa_don_dien_tu\" title=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ee7y h\u00f3a \u0111\u01a1n khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\">H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ee7y h\u00f3a \u0111\u01a1n khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Buoc_1_Xac_dinh_hoa_don_dung_va_hoa_don_lap_thua\" title=\"B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u00fang v\u00e0 h\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u00fang v\u00e0 h\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Buoc_2_Lap_van_ban_thoa_thuan\" title=\"B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn\">B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Buoc_3_Lap_hoa_don_xu_ly_hoa_don_xuat_trung\" title=\"B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u00f9ng\">B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u00f9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Buoc_4_Ky_so_gui_hoa_don_dieu_chinh_va_luu_ho_so\" title=\"B\u01b0\u1edbc 4: K\u00fd s\u1ed1, g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u h\u1ed3 s\u01a1\">B\u01b0\u1edbc 4: K\u00fd s\u1ed1, g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Cach_xu_ly_huy_hoa_don_dien_tu_xuat_trung_da_ke_khai_thue\" title=\"C\u00e1ch x\u1eed l\u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t tr\u00f9ng \u0111\u00e3 k\u00ea khai thu\u1ebf\">C\u00e1ch x\u1eed l\u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t tr\u00f9ng \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/xuat-trung-hoa-don-dien-tu.html\/#Quan_ly_va_xu_ly_hoa_don_dien_tu_voi_VNPT_Invoice\" title=\"Qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi VNPT Invoice\">Qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi VNPT Invoice<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xuat_trung_hoa_don_dien_tu_la_gi\"><\/span><b>Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Xu\u1ea5t tr\u00f9ng <\/span><a href=\"https:\/\/onesme.vn\/blog\/giai-phap\/hoa-don-dien-tu-la-gi.html\"><span style=\"font-weight: 400;\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u1ed9t giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ch\u1ec9 ph\u00e1t sinh m\u1ed9t l\u1ea7n, nh\u01b0ng ng\u01b0\u1eddi b\u00e1n l\u1ea1i l\u1eadp t\u1eeb hai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed9c l\u1eadp tr\u1edf l\u00ean cho c\u00f9ng giao d\u1ecbch \u0111\u00f3. Khi \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00eam khi\u1ebfn doanh thu, ti\u1ec1n thu\u1ebf ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch b\u1ecb ghi nh\u1eadn l\u1eb7p l\u1ea1i v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh khi ng\u01b0\u1eddi d\u00f9ng b\u1ea5m ph\u00e1t h\u00e0nh nhi\u1ec1u l\u1ea7n, kh\u00f4ng ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n sau khi h\u1ec7 th\u1ed1ng ho\u1eb7c \u0111\u01b0\u1eddng truy\u1ec1n b\u1ecb gi\u00e1n \u0111o\u1ea1n, ho\u1eb7c l\u1eadp th\u00eam h\u00f3a \u0111\u01a1n m\u1edbi trong khi h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3 th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_khi_xuat_trung_hoa_don\"><\/span><b>Nguy\u00ean t\u1eafc x\u1eed l\u00fd khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf <a href=\"https:\/\/onesme.vn\/blog\/giai-phap\/quy-dinh-ve-huy-hoa-don-dien-tu.html\" target=\"_blank\" rel=\"noopener\">h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf t\u1eeb ng\u00e0y 01\/06\/2025<\/a> theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC thay th\u1ebf to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd c\u0169 v\u1ec1 h\u00f3a \u0111\u01a1n (Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC). Vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, trong \u0111\u00f3 c\u00f3 h\u00f3a \u0111\u01a1n l\u1eadp tr\u00f9ng, th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1edbi hai h\u00ecnh th\u1ee9c: l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T:<\/b><span style=\"font-weight: 400;\"> m\u1eabu n\u00e0y ch\u1ec9 d\u00f9ng khi h\u00f3a \u0111\u01a1n sai t\u00ean, \u0111\u1ecba ch\u1ec9 ho\u1eb7c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a (\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10). H\u00f3a \u0111\u01a1n l\u1eadp tr\u00f9ng l\u00e0m ghi nh\u1eadn th\u1eeba s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf n\u00ean thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf t\u1ea1i \u0111i\u1ec3m b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111\u00fang d\u1ea5u gi\u00e1 tr\u1ecb:<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi s\u1ed1 \u00e2m, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi s\u1ed1 d\u01b0\u01a1ng, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh (\u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 10).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1eef \u0111\u00fang h\u00ecnh th\u1ee9c \u0111\u00e3 ch\u1ecdn:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u00e3 x\u1eed l\u00fd b\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf m\u00e0 sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n sai, c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u (\u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 10).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n l\u1eadp tr\u01b0\u1edbc 01\/7\/2026:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu ph\u00e1t hi\u1ec7n tr\u00f9ng sau ng\u00e0y n\u00e0y th\u00ec c\u0169ng x\u1eed l\u00fd theo quy \u0111\u1ecbnh m\u1edbi (kho\u1ea3n 2 \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cach_huy_hoa_don_khi_xuat_trung_hoa_don_dien_tu\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ee7y h\u00f3a \u0111\u01a1n khi xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n c\u00f9ng m\u1ed9t giao d\u1ecbch b\u1ecb l\u1eadp tr\u00f9ng h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p x\u1eed l\u00fd theo 4 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_hoa_don_dung_va_hoa_don_lap_thua\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u00fang v\u00e0 h\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu giao d\u1ecbch th\u1ef1c t\u1ebf v\u1edbi to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh. N\u1ebfu ch\u1ec9 c\u00f3 m\u1ed9t giao d\u1ecbch nh\u01b0ng c\u00f3 hai h\u00f3a \u0111\u01a1n c\u00f9ng ghi nh\u1eadn doanh thu, ng\u01b0\u1eddi b\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li><strong>H\u00f3a \u0111\u01a1n chu\u1ea9n (gi\u1eef l\u1ea1i):<\/strong> H\u00f3a \u0111\u01a1n \u0111\u00e3 giao cho kh\u00e1ch v\u00e0 \u0111\u00fang th\u1ef1c t\u1ebf giao d\u1ecbch.<\/li>\n<li><strong>H\u00f3a \u0111\u01a1n b\u1ecb tr\u00f9ng (c\u1ea7n x\u1eed l\u00fd):<\/strong> H\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba\/l\u1eb7p l\u1ea1i. B\u1ea1n ghi l\u1ea1i ch\u00ednh x\u00e1c: <strong>M\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp<\/strong> v\u00e0 <strong>s\u1ed1 ti\u1ec1n\/ti\u1ec1n thu\u1ebf<\/strong> c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_van_ban_thoa_thuan\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1edbc khi l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi mua \u0111\u1ec3 chu\u1ea9n b\u1ecb th\u1ee7 t\u1ee5c:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh:<\/b><span style=\"font-weight: 400;\"> hai b\u00ean l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 h\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp tr\u00f9ng tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn 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<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_hoa_don_xu_ly_hoa_don_xuat_trung\"><\/span>B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u00f9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>C\u00e1ch 1: L\u1eadp H\u00f3a \u0111\u01a1n \u0110i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch <strong>ghi s\u1ed1 ti\u1ec1n \u00e2m<\/strong> (gi\u1ea3m v\u1ec1 0) to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ti\u1ec1n h\u00e0ng v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00f9ng \u0111\u00f3.<\/li>\n<li>Ki\u1ec3m tra c\u00e2u ghi ch\u00fa b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n: <em>&#8220;<strong>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n<\/strong> M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8230;&#8221;<\/em><\/li>\n<\/ul>\n<p><strong>C\u00e1ch 2: L\u1eadp H\u00f3a \u0111\u01a1n Thay th\u1ebf<\/strong><\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n tr\u00f9ng (ch\u1ec9nh s\u1ed1 ti\u1ec1n\/thu\u1ebf v\u1ec1 0).<\/li>\n<li>Ki\u1ec3m tra c\u00e2u ghi ch\u00fa b\u1eaft bu\u1ed9c: <em>&#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8230;&#8221;<\/em><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_so_gui_hoa_don_dieu_chinh_va_luu_ho_so\"><\/span>B\u01b0\u1edbc 4: K\u00fd s\u1ed1, g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> k\u00fd s\u1ed1 v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, sau \u0111\u00f3 g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> k\u00fd s\u1ed1 v\u00e0 g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tra c\u1ee9u tr\u00ean <a href=\"https:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/hoadondientu.gdt.gov.vn<\/a> \u0111\u1ec3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn. \u0110\u1ed3ng th\u1eddi l\u01b0u h\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n b\u1ecb tr\u00f9ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xu_ly_huy_hoa_don_dien_tu_xuat_trung_da_ke_khai_thue\"><\/span><strong>C\u00e1ch x\u1eed l\u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t tr\u00f9ng \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u00f9ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi hai ph\u1ea7n: h\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 b\u1ecb \u1ea3nh h\u01b0\u1edfng. Tr\u01b0\u1edbc h\u1ebft, ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp tr\u00f9ng b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh s\u1ed1 doanh thu, thu\u1ebf \u0111\u1ea7u ra ho\u1eb7c thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 b\u1ecb k\u00ea khai tr\u00f9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai b\u1ed5 sung khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh ri\u00eang r\u1eb1ng m\u1ecdi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf do sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u1ec1u ph\u1ea3i khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c. V\u00ec v\u1eady, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c m\u1ed9t k\u1ef3 k\u00ea khai cho t\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u00f9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh sai s\u00f3t c\u00f3 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, mi\u1ec5n, gi\u1ea3m ho\u1eb7c ho\u00e0n hay kh\u00f4ng \u0111\u1ec3 x\u1eed l\u00fd h\u1ed3 s\u01a1 khai b\u1ed5 sung theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. N\u1ebfu vi\u1ec7c k\u00ea khai tr\u00f9ng l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c l\u00e0m sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\/ho\u00e0n, s\u1ed1 li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf; tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n l\u1eadp tr\u00f9ng ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p v\u1eabn c\u1ea7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp th\u1eeba tr\u01b0\u1edbc khi k\u00ea khai \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn tr\u00f9ng doanh thu, thu\u1ebf \u0111\u1ea7u ra ho\u1eb7c thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Xem th\u00eam:<\/span><a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cach-luu-tru-hoa-don-dien-tu-dau-vao.html\"> <span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quan_ly_va_xu_ly_hoa_don_dien_tu_voi_VNPT_Invoice\"><\/span><b>Qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi VNPT Invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u t\u1eeb thao t\u00e1c ph\u00e1t h\u00e0nh l\u1eb7p l\u1ea1i ho\u1eb7c vi\u1ec7c ch\u01b0a ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n. Do \u0111\u00f3, b\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p n\u00ean qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n t\u1eadp trung, tra c\u1ee9u l\u1ecbch s\u1eed ph\u00e1t h\u00e0nh v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd sai s\u00f3t.<\/span><\/p>\n<p><a href=\"https:\/\/onesme.vn\/home\/service\/182\/hoa-don-dien-tu-vnpt-invoice\"><span style=\"font-weight: 400;\">VNPT Invoice<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a VNPT \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u00ean n\u1ec1n t\u1ea3ng oneSME, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ea1o l\u1eadp, ph\u00e1t h\u00e0nh, tra c\u1ee9u, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n. Tr\u00ean h\u1ec7 th\u1ed1ng VNPT Invoice, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 truy c\u1eadp nh\u00f3m ch\u1ee9c n\u0103ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, t\u00ecm h\u00f3a \u0111\u01a1n c\u1ea7n x\u1eed l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/hoa-don-dien-tu-co-xuat-lui-ngay-duoc-khong.html\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3i \u0111\u00e1p: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 xu\u1ea5t l\u00f9i ng\u00e0y \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li>\n<li>H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/onesme.vn\/blog\/giai-phap\/cach-xuat-hoa-don-dien-tu-cho-ho-kinh-doanh.html\"><span data-sheets-root=\"1\">c\u00e1ch xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ed9 kinh doanh<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u00e2y nhi\u1ec1u phi\u1ec1n to\u00e1i cho doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 khi h\u00f3a \u0111\u01a1n tr\u00f9ng \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf. B\u00e0i vi\u1ebft s\u1ebd gi\u1edbi thi\u1ec7u nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 vi\u1ec7c xu\u1ea5t tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":9149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[260],"class_list":["post-9148","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tin-tuc-su-kien","tag-vnpt-invoice"],"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=9148"}],"version-history":[{"count":10,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9148\/revisions"}],"predecessor-version":[{"id":12333,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9148\/revisions\/12333"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/9149"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=9148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=9148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=9148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}