{"id":9733,"date":"2025-02-14T11:49:38","date_gmt":"2025-02-14T04:49:38","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=9733"},"modified":"2025-08-12T14:31:00","modified_gmt":"2025-08-12T07:31:00","slug":"6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html","title":{"rendered":"6 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78"},"content":{"rendered":"<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo Th\u00f4ng t\u01b0 78 l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i \u0111\u00e1p 6 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c, tr\u00e1nh sai s\u00f3t trong quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/i><\/span><\/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-69dec0fd627b3\" 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-69dec0fd627b3\"><\/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\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#1_Hang_ban_tra_lai_co_can_xuat_hoa_don_tra_hang_theo_thong_tu_78_khong\" title=\"1. H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 kh\u00f4ng?\">1. H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 kh\u00f4ng?<\/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\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#2_Ben_nao_xuat_hoa_don_tra_hang_theo_thong_tu_78\" title=\"2. B\u00ean n\u00e0o xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78?\">2. B\u00ean n\u00e0o xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78?<\/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\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#3_Co_khi_nao_nguoi_mua_phai_lap_hoa_don_tra_lai_hang_cho_nguoi_ban_khong\" title=\"3. C\u00f3 khi n\u00e0o ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng?\">3. C\u00f3 khi n\u00e0o ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#4_Cach_xuat_hoa_don_tra_hang_theo_thong_tu_78\" title=\"4. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78\">4. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#5_Hoa_don_xuat_hoa_don_tra_hang_theo_thong_tu_78_ap_dung_muc_thue_suat_8_hay_10\" title=\"5. H\u00f3a \u0111\u01a1n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% hay 10%?\">5. H\u00f3a \u0111\u01a1n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% hay 10%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/6-cau-hoi-thuong-gap-khi-xuat-hoa-don-tra-hang-theo-thong-tu-78.html\/#6Hoa_don_dien_tu_VNPT_Invoice_co_the_xuat_hoa_don_tra_hang_khong\" title=\"6.H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng kh\u00f4ng?\">6.H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng kh\u00f4ng?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Hang_ban_tra_lai_co_can_xuat_hoa_don_tra_hang_theo_thong_tu_78_khong\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 kh\u00f4ng?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo Kho\u1ea3n 1, \u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i <\/span><\/i><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Do v\u1eady, h\u00e0ng h\u00f3a b\u00e1n tr\u1ea3 l\u1ea1i b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\"> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9747\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-1.png\" alt=\"\" width=\"602\" height=\"376\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-1.png 602w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-1-300x187.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-1-150x94.png 150w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p nh\u1ea5t li\u00ean quan \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78<\/span><\/i><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Ben_nao_xuat_hoa_don_tra_hang_theo_thong_tu_78\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2. B\u00ean n\u00e0o xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c c\u00f4ng v\u0103n bao g\u1ed3m:<\/span> <span style=\"font-weight: 400;\">\u00a0C\u00f4ng v\u0103n 2121\/TCT-CS ng\u00e0y 29\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; C\u00f4ng v\u0103n s\u1ed1 8999\/CTTPHCM-TTHT ng\u00e0y 19\/07\/2023 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh; C\u00f4ng v\u0103n s\u1ed1 4511\/TCT-CS ng\u00e0y 11\/10\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; C\u00f4ng v\u0103n s\u1ed1 73896\/CTHN-TTHT ng\u00e0y 16\/10\/2023 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i, th\u00ec trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng, quy c\u00e1ch, \u0111\u00f3ng g\u00f3i nh\u01b0 th\u1ecfa thu\u1eadn, ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a th\u00ec khi nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean b\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Co_khi_nao_nguoi_mua_phai_lap_hoa_don_tra_lai_hang_cho_nguoi_ban_khong\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3. C\u00f3 khi n\u00e0o ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00d3. N\u1ebfu h\u00e0ng ho\u00e1 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 th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \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.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra, theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, 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 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><b> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9746\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-2.png\" alt=\"\" width=\"602\" height=\"376\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-2.png 602w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-2-300x187.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-2-150x94.png 150w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/b><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/span><\/i><\/span><\/p>\n<p><strong>&gt; T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 xu h\u01b0\u1edbng <a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/7-xu-huong-chuyen-doi-so-trong-doanh-nghiep.html\">chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cach_xuat_hoa_don_tra_hang_theo_thong_tu_78\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: B\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 l\u1ea1i h\u00e0ng<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tr\u1ea3\/nh\u1eadn l\u1ea1i h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78, <\/span><span style=\"font-weight: 400;\">ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u1ea7n th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng, ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i, l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn tr\u1ea3 l\u1ea1i h\u00e0ng. Trong bi\u00ean b\u1ea3n c\u00f3 ghi r\u00f5 l\u00fd do v\u00e0 m\u1eb7t h\u00e0ng tr\u1ea3 l\u1ea1i.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi nh\u1eadn l\u1ea1i h\u00e0ng, t\u00f9y theo th\u1ecfa thu\u1eadn, b\u00ean b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong 2 ph\u01b0\u01a1ng \u00e1n sau:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">1-<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng cho h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3. <\/span><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i bao nhi\u00eau th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ed1ng b\u1ea5y nhi\u00eau.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">2-<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ghi theo s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t ra. H\u00e0ng h\u00f3a \u0111\u00e3 b\u1ecb tr\u1ea3 l\u1ea1i bao nhi\u00eau, th\u1ef1c t\u1ebf c\u00f2n b\u00e1n bao nhi\u00eau h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi b\u00e1n ghi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00f3 l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf n\u00e0y.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: K\u00fd s\u1ed1 r\u1ed3i g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho ng\u01b0\u1eddi mua<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, b\u00ean b\u00e1n<\/span><span style=\"font-weight: 400;\"> k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf r\u1ed3i g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 r\u1ed3i g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: K\u00ea khai thu\u1ebf<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u0103n c\u1ee9 theo h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf (ho\u1eb7c k\u00ea khai b\u1ed5 sung) t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Hoa_don_xuat_hoa_don_tra_hang_theo_thong_tu_78_ap_dung_muc_thue_suat_8_hay_10\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b>5. H\u00f3a \u0111\u01a1n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% hay 10%?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1eeb ng\u00e0y 1\/7\/2024, Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c. Theo \u0111\u00f3, ph\u1ea7n l\u1edbn c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u1eeb 10% xu\u1ed1ng 8%. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ec1 thu\u1ebf su\u1ea5t khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u0103n c\u1ee9 theo C\u00f4ng v\u0103n 2121\/TCT-CS c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u00f4ng v\u0103n s\u1ed1 8999\/CTTPHCM-TTHT c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 mua b\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 8% theo quy \u0111\u1ecbnh, nh\u01b0ng sau \u0111\u00f3, ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a do kh\u00f4ng \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng, quy c\u00e1ch v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn ghi r\u00f5 h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 l\u1ea1i h\u00e0ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 8% nh\u01b0 ban \u0111\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\"> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9745\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-3.png\" alt=\"\" width=\"602\" height=\"315\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-3.png 602w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-3-300x157.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/xuat-hoa-don-tra-hang-theo-thong-tu-78-3-150x78.png 150w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo th\u00f4ng t\u01b0 78 b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT-invoice<\/span><\/p>\n<p><em>&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: C\u1eadp nh\u1eadt <a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/cac-quy-dinh-ve-hoa-don-dien-tu-moi-nhat-2024-can-biet.html\">quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t<\/a><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6Hoa_don_dien_tu_VNPT_Invoice_co_the_xuat_hoa_don_tra_hang_khong\"><\/span><strong><span style=\"font-family: verdana, geneva, sans-serif;\">6.H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng kh\u00f4ng?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00d3. D\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng. Tuy nhi\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 78, bao g\u1ed3m vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n cho ph\u00f9 h\u1ee3p. Ngo\u00e0i ra, VNPT cung c\u1ea5p d\u1ecbch v\u1ee5 k\u00fd s\u1ed1 t\u1eeb xa VNPT CA v\u00e0 VNPT SmartCA gi\u00fap vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh d\u1ec5 d\u00e0ng, ti\u1ec7n l\u1ee3i v\u00e0 nhanh ch\u00f3ng, v\u1edbi nhi\u1ec1u g\u00f3i d\u1ecbch v\u1ee5 k\u00fd s\u1ed1 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi d\u00f9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo Th\u00f4ng t\u01b0 78 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n. V\u1edbi vi\u1ec7c gi\u1ea3i \u0111\u00e1p 6 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u1edf tr\u00ean, hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch \u0111\u1ec3 b\u1ea1n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ebfu b\u1ea1n mu\u1ed1n gi\u1ea3m thi\u1ec3u th\u1ee7 t\u1ee5c, t\u0103ng hi\u1ec7u qu\u1ea3 khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng \u2013 Ch\u1ecdn VNPT Invoice ngay h\u00f4m nay!<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng tin li\u00ean h\u1ec7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Website: https:\/\/onesme.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Hotline: 1800 1260<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Email: onesme@vnpt.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed: https:\/\/onesme.vn\/enterprise\/contact-us<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Xem th\u00eam:<\/strong><\/span><\/p>\n<div class=\"banner-news container-fuild \">\n<div class=\"container\">\n<ul>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><strong><a href=\"https:\/\/vnpt.com.vn\/tu-van\/huong-dan-xuat-hoa-don-dien-tu-nhanh-chong-don-gian-tien-loi.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nhanh ch\u00f3ng, \u0111\u01a1n gi\u1ea3n, ti\u1ec7n l\u1ee3i<\/a><\/strong><\/span><\/li>\n<li><a style=\"font-family: verdana, geneva, sans-serif;\" href=\"https:\/\/onesme.vn\/blog\/san-pham\/xuat-hoa-don-dien-tu-vnpt.html\"><strong>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch xu\u1ea5t v\u00e0 in h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT theo Th\u00f4ng t\u01b0<\/strong><\/a><\/li>\n<li><a style=\"font-family: verdana, geneva, sans-serif;\" href=\"https:\/\/onesme.vn\/blog\/san-pham\/xuat-hoa-don-dien-tu-vnpt.html\"><strong>78<\/strong><\/a><strong style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/vnpt.com.vn\/tu-van\/huong-dan-chi-tiet-cach-dieu-chinh-hoa-don-dien-tu-sai-noi-dung.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai n\u1ed9i dung<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng theo Th\u00f4ng t\u01b0 78 l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i \u0111\u00e1p 6 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c, tr\u00e1nh sai s\u00f3t trong quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":37,"featured_media":9747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[228,284],"class_list":{"0":"post-9733","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc-su-kien","8":"tag-hoa-don-dien-tu","9":"tag-xuat-hoa-don"},"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9733","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\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=9733"}],"version-history":[{"count":10,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9733\/revisions"}],"predecessor-version":[{"id":10208,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9733\/revisions\/10208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/9747"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=9733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=9733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=9733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}