{"id":3097,"date":"2021-12-01T13:24:38","date_gmt":"2021-12-01T06:24:38","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3097"},"modified":"2021-12-01T14:35:56","modified_gmt":"2021-12-01T07:35:56","slug":"huong-dan-chuyen-doi-hddt-theo-tt-78-2021","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-chuyen-doi-hddt-theo-tt-78-2021\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T theo TT 78\/2021"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Fast e-Invoice, 29-11-2021<\/em><\/p>\n<h2><strong>1. Th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong><\/h2>\n<h3><strong>1.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p style=\"padding-left: 40px;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 &#8211; \u0110\u0103ng k\u00fd, thay \u0111\u1ed5i n\u1ed9i dung s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<p style=\"padding-left: 40px;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c<\/p>\n<p style=\"padding-left: 40px;\">Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5.<\/p>\n<p style=\"padding-left: 40px;\">N\u1ed9i dung th\u00f4ng tin \u0111\u0103ng k\u00fd theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T (Ph\u1ee5 l\u1ee5c IA \u2013 N\u0110123\/2020).<\/p>\n<p style=\"padding-left: 40px;\">C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"padding-left: 40px;\">Trong th\u1eddi gian 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T (Ph\u1ee5 l\u1ee5c IB \u2013 N\u0110123\/2020) qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<h3><strong>1.2 Ti\u00eau hu\u1ef7 ho\u00e1 \u0111\u01a1n gi\u1ea5y, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng<\/strong><\/h3>\n<p style=\"padding-left: 40px;\">K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u01a1n v\u1ecb ph\u1ea3i ng\u01b0\u0300ng s\u01b0\u0309 du\u0323ng v\u00e0 ti\u00eau h\u1ee7y ho\u0301a \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3) \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p style=\"padding-left: 40px;\">Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i l\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y.<\/p>\n<p style=\"padding-left: 40px;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n. H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c. H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng khi ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"padding-left: 40px;\">C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/p>\n<p style=\"padding-left: 40px;\">H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed3m:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<li>B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y ghi chi ti\u1ebft: T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1&#8230; \u0111\u1ebfn s\u1ed1&#8230; ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c).<\/li>\n<li>Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/li>\n<li>Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y theo M\u1eabu s\u1ed1 02\/HUY-H\u0110G Ph\u1ee5 l\u1ee5c IA \u2013 N\u0110 123\/2020.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/p>\n<h3><strong>1.3 S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p style=\"padding-left: 40px;\">Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i N\u0110123\/2020 th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay sau khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn, \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i g\u1eedi h\u00f3a \u0111\u01a1n m\u1eabu v\u00e0 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf nh\u01b0 quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<h3><strong>1.4 X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n c\u00f3 sai s\u00f3t<\/strong><\/h3>\n<p><strong>(a) \u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 04\/SS- H\u0110\u0110T v\u1ec1 vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 m\u1edbi v\u00e0 g\u1eedi l\u1ea1i cho ng\u01b0\u1eddi mua.<\/li>\n<li>C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u00e3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua<\/p>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i ho\u00e1 \u0111\u01a1n m\u1edbi.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 04\/SS- H\u0110\u0110T v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c h\u00e0ng ho\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sau:<\/p>\n<p style=\"padding-left: 40px;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec hai b\u00ean l\u1eadp v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ghi r\u00f5 sai s\u00f3t.<\/li>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho ho\u00e1 \u0111\u01a1n m\u1eabu s\u1ed1 \u2026 k\u00fd hi\u1ec7u \u2026 s\u1ed1 ho\u00e1 \u0111\u01a1n \u2026 ng\u00e0y ho\u00e1 \u0111\u01a1n\u201d.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh cho ho\u00e1 \u0111\u01a1n b\u1ecb sai s\u00f3t, k\u00fd s\u1ed1 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 m\u1edbi v\u00e0 g\u1eedi l\u1ea1i cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng th\u00ec ghi d\u1ea5u d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m th\u00ec ghi d\u1ea5u \u00e2m theo \u0111\u00fang th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"padding-left: 40px;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n thay th\u1ebf:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp ho\u00e1 \u0111\u01a1n thay th\u1ebf th\u00ec hai b\u00ean l\u1eadp v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ghi r\u00f5 sai s\u00f3t.<\/li>\n<li>Ho\u00e1 \u0111\u01a1n thay th\u1ebf ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho ho\u00e1 \u0111\u01a1n m\u1eabu s\u1ed1 \u2026 k\u00fd hi\u1ec7u \u2026 s\u1ed1 ho\u00e1 \u0111\u01a1n \u2026 ng\u00e0y ho\u00e1 \u0111\u01a1n\u201d.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ho\u00e1 \u0111\u01a1n b\u1ecb sai s\u00f3t, k\u00fd s\u1ed1 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 m\u1edbi v\u00e0 g\u1eedi l\u1ea1i cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 04\/SS- H\u0110\u0110T v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t trong c\u1ea3 2 c\u00e1ch s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n tr\u00ean.<\/li>\n<li>Th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 g\u1eedi cho m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n, t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>(b) \u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">Ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 <strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong> ph\u1ea7n tr\u00ean nh\u01b0ng kh\u00f4ng c\u00f3 b\u01b0\u1edbc g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3098\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg\" alt=\"\" width=\"1195\" height=\"635\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg 1195w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-300x159.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-1024x544.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-768x408.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-100x53.jpg 100w\" sizes=\"(max-width: 1195px) 100vw, 1195px\" \/><\/p>\n<h2>2. H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m H\u0110\u0110T Fast e-Invoice<\/h2>\n<h3>2.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp v\u00e0o <a href=\"http:\/\/invoice.fast.com.vn\" target=\"_blank\" rel=\"noopener noreferrer\">ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Fast e-Invoice<\/a>, ch\u1ecdn m\u1ee5c \u0110\u0103ng k\u00fd ho\u00e1 \u0111\u01a1n\/ T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 2: Khai b\u00e1o c\u00e1c th\u00f4ng tin ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 l\u01b0u t\u1edd khai.<\/p>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 3: Ch\u1ecdn t\u1edd khai, k\u00edch v\u00e0o n\u00fat \u201cG\u1eedi c\u01a1 quan thu\u1ebf\u201d \u0111\u1ec3 k\u00fd s\u1ed1 v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 4: Nh\u1eadn k\u1ebft qu\u1ea3 ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn ngay t\u1ea1i t\u1edd khai n\u00e0y.<\/p>\n<h3>2.2 Ti\u00eau hu\u1ef7 ho\u00e1 \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng<\/h3>\n<p style=\"padding-left: 40px;\">Sau khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u0111\u00e3 ch\u1ea5p nh\u1eadn cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32 ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh (\u0111\u00e3 n\u00eau ph\u1ea7n tr\u00ean), t\u1ea1i b\u01b0\u1edbc cu\u1ed1i g\u1eedi \u201cTh\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n\u201d l\u00ean c\u01a1 quan thu\u1ebf, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 2 c\u00e1ch sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>G\u1eedi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y: \u0110\u01a1n v\u1ecb in ra th\u00e0nh 2 b\u1ea3n gi\u1ea5y, m\u1ed9t b\u1ea3n l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, b\u1ea3n c\u00f2n l\u1ea1i g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>G\u1eedi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n b\u1eb1ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed: trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb ph\u1ea3i nh\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean trang Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng C\u1ee5c thu\u1ebf <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuedientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">(https:\/\/thuedientu.gdt.gov.vn)<\/a><\/span> ho\u1eb7c nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m HTKK thu\u1ebf (sau \u0111\u00f3 k\u1ebft xu\u1ea5t ra t\u1ec7p XML \u0111\u1ec3 n\u1ed9p tr\u00ean trang thu\u1ebf \u0111i\u1ec7n t\u1eed).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m Fast e-Invoice th\u00ec ph\u1ea3i khai b\u00e1o c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 h\u1ec7 th\u1ed1ng ng\u0103n ch\u1eb7n vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 ti\u00eau h\u1ee7y.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Fast e-Invoice, ch\u1ecdn m\u1ee5c \u0110\u0103ng k\u00fd ho\u00e1 \u0111\u01a1n\/ H\u1ee7y h\u00f3a \u0111\u01a1n\/ C\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n, khai b\u00e1o c\u00e1c k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n b\u1ecb ti\u00eau h\u1ee7y.<\/li>\n<li>B\u01b0\u1edbc 2: Ch\u1ecdn m\u1ee5c \u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n\/ H\u1ee7y h\u00f3a \u0111\u01a1n\/ Duy\u1ec7t k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u00ea duy\u1ec7t c\u00e1c th\u00f4ng tin \u0111\u00e3 c\u1eadp nh\u1eadt \u1edf b\u01b0\u1edbc 1. L\u01b0u \u00fd: t\u1ea1i b\u01b0\u1edbc n\u00e0y ch\u1ec9 c\u00f3 ng\u01b0\u1eddi qu\u1ea3n tr\u1ecb m\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>2.3 S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 1: Kh\u1edfi t\u1ea1o m\u1eabu ho\u00e1 \u0111\u01a1n<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Fast e-Invoice, ch\u1ecdn m\u1ee5c \u0110\u0103ng k\u00fd ho\u00e1 \u0111\u01a1n\/<\/li>\n<li>Danh m\u1ee5c ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/li>\n<li>Khai b\u00e1o c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00fang quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 78.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 2: Khai b\u00e1o \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng \u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n\/ Khai b\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ch\u1ecdn k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 khai b\u00e1o c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0o s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 3: L\u1eadp ho\u00e1 \u0111\u01a1n<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ L\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c L\u1eadp phi\u1ebfu xu\u1ea5t.<\/li>\n<li>Khai b\u00e1o n\u1ed9i dung cho h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t c\u1ea7n ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 4: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>L\u1ecdc c\u00e1c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecdn k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\n<ul>\n<li>T\u00f9y v\u00e0o khai b\u00e1o h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi \u0111\u0103ng k\u00fd: h\u1ec7 th\u1ed1ng s\u1ebd ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3. Ri\u00eang h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec tr\u00ean b\u1ea3n th\u1ec3 hi\u1ec7n s\u1ebd c\u00f3 th\u00eam th\u00f4ng tin m\u00e3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u00ean t\u1ec7p XML s\u1ebd c\u00f3 th\u00eam th\u00f4ng tin m\u00e3 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>T\u00f9y v\u00e0o khai b\u00e1o ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd: h\u1ec7 th\u1ed1ng s\u1ebd chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf sau m\u1ed7i l\u1ea7n ph\u00e1t h\u00e0nh ho\u1eb7c chuy\u1ec3n \u0111\u1ecbnh k\u1ef3 theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf (m\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>2.4 X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/h3>\n<p>Khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p t\u00f9y ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 x\u1eed l\u00fd sai s\u00f3t.<\/p>\n<p><strong>(a) Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ L\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c L\u1eadp phi\u1ebfu xu\u1ea5t, ch\u1ecdn lo\u1ea1i x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Khai b\u00e1o n\u1ed9i dung cho h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 2: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>L\u1ecdc c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ecdn k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 3: G\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng \u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n\/ B\u00e1o c\u00e1o\/ Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/li>\n<li>Ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n th\u00f4ng b\u00e1o v\u00e0 k\u00edch v\u00e0o n\u00fat \u201cG\u1eedi c\u01a1 quan thu\u1ebf\u201d \u0111\u1ec3 k\u00fd s\u1ed1 v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>C\u01a1 quan thu\u1ebf s\u1ebd ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn th\u00f4ng b\u00e1o ngay t\u1ea1i ch\u1ee9c n\u0103ng n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd m\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea3i nh\u1eadp s\u1ed1 \u00e2m. S\u1ed1 \u00e2m c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n ho\u1eb7c thu\u1ebf (t\u00f9y t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee5 th\u1ec3).<\/li>\n<li>Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (tr\u1eeb khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn ph\u1ea3i l\u1eadp).<\/li>\n<li>Sau khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01a1n v\u1ecb ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t (m\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>(b) Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 1: L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ L\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c L\u1eadp phi\u1ebfu xu\u1ea5t, ch\u1ecdn lo\u1ea1i x\u1eed l\u00fd thay th\u1ebf.<\/li>\n<li>Khai b\u00e1o n\u1ed9i dung cho h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t thay th\u1ebf c\u1ea7n ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 2: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng C\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n\/ Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>L\u1ecdc c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 ch\u1ecdn k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">B\u01b0\u1edbc 3: G\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>V\u00e0o ch\u1ee9c n\u0103ng \u0110\u0103ng k\u00fd h\u00f3a \u0111\u01a1n\/ B\u00e1o c\u00e1o\/ Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/li>\n<li>Ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf c\u1ea7n th\u00f4ng b\u00e1o v\u00e0 k\u00edch v\u00e0o n\u00fat \u201cG\u1eedi c\u01a1 quan thu\u1ebf\u201d \u0111\u1ec3 k\u00fd s\u1ed1 v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>C\u01a1 quan thu\u1ebf s\u1ebd ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn th\u00f4ng b\u00e1o ngay t\u1ea1i ch\u1ee9c n\u0103ng n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd m\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n thay th\u1ebf (tr\u1eeb khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn ph\u1ea3i l\u1eadp).<\/li>\n<li>Sau khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111\u01a1n v\u1ecb ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t (m\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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Th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC 1.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 &#8211; \u0110\u0103ng k\u00fd, thay \u0111\u1ed5i n\u1ed9i dung s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T theo TT 78\/2021 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-chuyen-doi-hddt-theo-tt-78-2021\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T theo TT 78\/2021 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Fast e-Invoice, 29-11-2021 1. 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