{"id":4120,"date":"2022-03-16T15:52:55","date_gmt":"2022-03-16T08:52:55","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4120"},"modified":"2022-03-16T15:54:41","modified_gmt":"2022-03-16T08:54:41","slug":"quy-dinh-ve-su-dung-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/quy-dinh-ve-su-dung-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/small>"},"content":{"rendered":"

S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/7\/2022 \u0111ang l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n quan t\u00e2m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n nh\u1ea5t, m\u1edbi nh\u1ea5t m\u00e0 ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1 c\u1eadp \u0111\u1ebfn, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n

1. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/h2>\n
\"bat-buoc-phai-su-dung-hoa-don-khi-nao\"

S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/p><\/div>\n

S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i r\u00f5 r\u1ec7t v\u1ec1 th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0111i\u1ec1u 59 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh.<\/p>\n

T\u1ea1i kho\u1ea3n 1 th\u00ec quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh l\u00e0 ng\u00e0y 01\/7\/2022, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, c\u01a1 quan \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01\/7\/2022.<\/p>\n

T\u1ea1i kho\u1ea3n 3 th\u00ec quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e3i b\u1ecf kho\u1ea3n 2, kho\u1ea3n 4 \u0111i\u1ec1u 35 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2020.<\/p>\n

Nh\u01b0 v\u1eady theo quy \u0111\u1ecbnh tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/11\/2020 n\u1eefa m\u00e0 s\u1ebd thay \u0111\u1ed5i th\u1eddi h\u1ea1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2022.<\/p>\n

M\u1eb7t kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 60 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n t\u1ef1 in, ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 m\u00e3 s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c l\u00e0 \u0111\u00e3 mua ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y ngh\u1ecb \u0111\u1ecbnh n\u00e0y ban h\u00e0nh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2022.<\/p>\n

2. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng mang t\u00ednh ch\u1ea5t chung chung nh\u01b0 nh\u1eefng ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec1u 13 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u 91 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/7\/2020 c\u00f3 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n

    \n
  • Tr\u01b0\u1eddng h\u1ee3p 1: Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\n
      \n
    • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi cung c\u1ea5p d\u1ecbch v\u1ee5 hay b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5, b\u00e1n h\u00e0ng ho\u00e1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 4 \u0110i\u1ec1u 91 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/li>\n
    • C\u00e1c c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh theo kho\u1ea3n 5, \u0111i\u1ec1u 51 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 quy m\u00f4 v\u1ec1 lao \u0111\u1ed9ng, doanh thu t\u1eeb m\u1ee9c cao nh\u1ea5t theo ti\u00eau ch\u00ed c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n; nh\u1eefng tr\u01b0\u1eddng h\u1ee3p m\u00e0 khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu khi b\u00e1n h\u00e0ng ho\u00e1 hay cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p 2: Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0ng kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5, b\u00e1n h\u00e0ng ho\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n kinh doanh d\u1ecbch v\u1ee5, b\u00e1n h\u00e0ng ho\u00e1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:\n
        \n
      • Nh\u1eefng doanh nghi\u1ec7p kinh doanh \u1edf c\u00e1c l\u0129nh v\u1ef1c nh\u01b0: X\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, \u0111i\u1ec7n t\u1eed, b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, kinh doanh si\u00eau th\u1ecb, \u0111\u01b0\u1eddng thu\u1ef7, \u0111\u01b0\u1eddng b\u1ed9 \u0111\u01b0\u1eddng s\u1eaft.<\/li>\n
      • Nh\u1eefng doanh nghi\u1ec7p kinh doanh \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed; c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng vi\u1ec7c tra c\u1ee9u, l\u1eadp hay l\u01b0u tr\u1eef ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1ed3m c\u1ea3 truy\u1ec1n d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa b\u00ean mua v\u00e0 c\u01a1 quan thu\u1ebf, th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 c\u1ea3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p 3: Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110 -CP m\u00e0 c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh\n
          \n
        • C\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng l\u1ea1i c\u1ea7n ho\u00e1 \u0111\u01a1n \u0111\u1ec3 giao cho \u0111\u01a1n v\u1ecb kinh doanh hay l\u00e0 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/li>\n
        • T\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/li>\n
        • Doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/li>\n
        • Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\n
            \n
          • Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/li>\n
          • T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/li>\n
          • B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n
            \"cac-truong-hop-lap-hoa-don-dien-tu\"

            C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p><\/div>\n

            Theo ngh\u1ecb \u0111\u1ecbnh 123 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2022 th\u00ec c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n

              \n
            • Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/li>\n
            • \n
                \n
              • \u00a0C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec1u 14 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u1ebfu truy c\u1eadp c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u00ec s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u00e3 c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd.<\/li>\n
              • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kinh doanh m\u00e0 s\u1eed d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c truy c\u1eadp trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n
              • Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\n
                  \n
                • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi cung c\u1ea5p d\u1ecbch v\u1ee5 hay b\u00e1n h\u00e0ng sau khi m\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
                • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi cung c\u1ea5p d\u1ecbch v\u1ee5, b\u00e1n h\u00e0ng, k\u00fd s\u1ed1 \u1edf ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  4. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

                  C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP bao g\u1ed3m:<\/p>\n

                    \n
                  • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/li>\n
                  • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c minh th\u00f4ng b\u00e1o r\u1eb1ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd;<\/li>\n
                  • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 t\u1ea1m ng\u1eebng kinh doanh c\u00f3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n
                  • C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 ng\u1eebng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed do n\u1ee3 thu\u1ebf \u0111\u1ec3 c\u01b0\u1ee1ng ch\u1ebf;<\/li>\n
                  • S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng gi\u1ea3, h\u00e0ng c\u1ea5m, h\u00e0ng l\u1eadu hay h\u00e0ng x\u00e2m ph\u1ea1m s\u1edf h\u1eefu tr\u00ed tu\u1ec7 m\u00e0 b\u1ecb c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n v\u00e0 b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/li>\n
                  • Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ng\u1eebng kinh doanh.<\/li>\n<\/ul>\n

                    5. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang ho\u00e1 \u0111\u01a1n gi\u1ea5y<\/h2>\n
                    \"nhung-truong-hop-duoc-chuyen-tu-hoa-don-dien-tu-sang-hoa-don-giay\"

                    Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang ho\u00e1 \u0111\u01a1n gi\u1ea5y<\/p><\/div>\n

                     <\/p>\n

                    Khi c\u00f3 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh, kinh t\u1ebf; theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n, thanh to\u00e1n, c\u01a1 quan thu\u1ebf, thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/p>\n

                    Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y ph\u1ea3i kh\u1edbp v\u1edbi n\u1ed9i dung c\u1ee7a H\u0110 \u0110T, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi ch\u1ee9ng t\u1eeb gi\u1ea5y, ho\u00e1 \u0111\u01a1n sau khi chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

                    Nh\u1eefng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n gi\u1ea5y th\u00ec nh\u1eefng ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef ghi s\u1ed5, theo d\u00f5i \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n

                    L\u01b0u \u00fd tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

                    S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/7\/2022 \u0111ang l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n quan t\u00e2m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n […]<\/p>\n","protected":false},"author":25,"featured_media":4397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-4120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4120\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4120"}],"version-history":[{"count":4,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4120\/revisions\/"}],"predecessor-version":[{"id":4402,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4120\/revisions\/4402\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4397\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}