{"id":4033,"date":"2025-07-08T14:52:26","date_gmt":"2025-07-08T07:52:26","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4033"},"modified":"2025-07-08T14:57:57","modified_gmt":"2025-07-08T07:57:57","slug":"quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-tu-ngay-1-6-2025-theo-thong-tu-32-2025-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-tu-ngay-1-6-2025-theo-thong-tu-32-2025-tt-btc\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025 theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-6-2025, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<figure id=\"attachment_4034\" aria-describedby=\"caption-attachment-4034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-4034\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu.png\" alt=\"quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/quy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4034\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><b>1. Quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/b><\/h2>\n<p><a href=\"https:\/\/invoice.fast.com.vn\/chi-tiet-cac-diem-moi-ve-hoa-don-dien-tu-theo-thong-tu-32-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31-5-2025, quy \u0111\u1ecbnh nhi\u1ec1u n\u1ed9i dung m\u1edbi, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1-6-2025 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung.<\/span><\/p>\n<h3><b>1.1. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 1, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC quy \u0111\u1ecbnh r\u00f5: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t ch\u1eef s\u1ed1 t\u1eeb 1 \u0111\u1ebfn 9 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eef s\u1ed1 k\u00fd hi\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c: tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, v.v.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n: <\/span><span style=\"font-weight: 400;\">phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span><span style=\"font-weight: 400;\">, phi\u1ebfu xu\u1ea5t kho g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd (b\u1ea3n \u0111i\u1ec7n t\u1eed)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT t\u00edch h\u1ee3p bi\u00ean lai thu c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>1.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m g\u1ed3m 6 k\u00fd t\u1ef1 (bao g\u1ed3m c\u1ea3 ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft) th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf), n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, 6 k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean (1 ch\u1eef c\u00e1i):<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 k\u1ebf ti\u1ebfp (2 ch\u1eef s\u1ed1): L\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: n\u0103m 2025 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 25.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 th\u1ee9 t\u01b0 (1 ch\u1eef c\u00e1i\u00a0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H, X): X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">D: H\u00f3a \u0111\u01a1n d\u00e0nh cho t\u00e0i s\u1ea3n c\u00f4ng, h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng giao d\u1ecbch ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B: Phi\u1ebfu xu\u1ea5t kho g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">G: Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H: Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">X: H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng (2 ch\u1eef c\u00e1i): Do b\u00ean b\u00e1n t\u1ef1 thi\u1ebft l\u1eadp nh\u1eb1m qu\u1ea3n l\u00fd m\u1eabu h\u00f3a \u0111\u01a1n theo nhu c\u1ea7u. N\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u ri\u00eang, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eb7c \u0111\u1ecbnh l\u00e0 \u201cYY\u201d.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean b\u1ea3n th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1eb7t \u1edf g\u00f3c tr\u00ean b\u00ean ph\u1ea3i ho\u1eb7c t\u1ea1i m\u1ed9t v\u1ecb tr\u00ed d\u1ec5 quan s\u00e1t, gi\u00fap ng\u01b0\u1eddi d\u00f9ng thu\u1eadn ti\u1ec7n trong vi\u1ec7c ki\u1ec3m tra v\u00e0 x\u00e1c minh th\u00f4ng tin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC:<\/span><\/p>\n<table style=\"height: 604px;\" width=\"711\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lo\u1ea1\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u00e3 c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u0103m l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ph\u00e1t h\u00e0nh \/ S\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1C25TAA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2C25TBB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1C25LBB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u1ea5p t\u1eebng l\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng cho giao d\u1ecbch ph\u00e1t sinh l\u1ebb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1K25TYY<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1K25DAA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9, kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ee7 ti\u00eau th\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6K25NAB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Phi\u1ebfu XK ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6K25BAB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Phi\u1ebfu XK g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7K25XAB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n TM\u0110T<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u0169ng quy \u0111\u1ecbnh kh\u00e1 r\u00f5 r\u00e0ng v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3><b>2.1. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do c\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m 11 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00ec m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u1ea5u tr\u00fac nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6 k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean: \u0110\u1ea1i di\u1ec7n cho lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">07KPTQ: H\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng trong khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">03XKNB: Phi\u1ebfu xu\u1ea5t kho s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">04HGDL: Phi\u1ebfu xu\u1ea5t kho d\u00f9ng cho h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ti\u1ebfp theo: Th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n, th\u01b0\u1eddng l\u00e0 1, 2 ho\u1eb7c 3, t\u00f9y theo s\u1ed1 b\u1ea3n th\u1ec3 hi\u1ec7n c\u1ea7n in.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ph\u00e2n c\u00e1ch: L\u00e0 d\u1ea5u g\u1ea1ch ch\u00e9o (\/)**, d\u00f9ng \u0111\u1ec3 ph\u00e2n c\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng: L\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 t\u1eeb 001 \u0111\u1ebfn 999.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i ghi 03 k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng hay h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">01\/: Tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">02\/: Tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin c\u00f2n l\u1ea1i do Chi c\u1ee5c Thu\u1ebf t\u1ef1 quy \u0111\u1ecbnh theo nhu c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 11 k\u00fd t\u1ef1.<\/span><\/p>\n<h3><b>2.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 5, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213855\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a>, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac k\u00fd hi\u1ec7u:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2 k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean: L\u00e0 M\u00e3 Chi c\u1ee5c Thu\u1ebf theo Ph\u1ee5 l\u1ee5c I.A, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2 k\u00fd t\u1ef1 ti\u1ebfp: 2 ch\u1eef c\u00e1i in hoa trong 20 ch\u1eef c\u00e1i sau: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1: D\u1ea5u \u201c\/\u201d d\u00f9ng \u0111\u1ec3 ph\u00e2n c\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3 k\u00fd t\u1ef1 cu\u1ed1i bao g\u1ed3m g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">2 ch\u1eef s\u1ed1: N\u0103m \u0111\u1eb7t in (2 s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch). V\u00ed d\u1ee5: N\u0103m 2025 l\u00e0 25.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">1 ch\u1eef c\u00e1i \u201cP\u201d: H\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>2.3. K\u00fd hi\u1ec7u li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n, m\u1ed7i h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean: Li\u00ean 1 \u0111\u1ec3 l\u01b0u, li\u00ean 2 giao cho ng\u01b0\u1eddi mua v\u00e0 li\u00ean 3 l\u00e0 li\u00ean n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2><b>3. N\u1ed9i dung h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_4037\" aria-describedby=\"caption-attachment-4037\" style=\"width: 418px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-4037 size-full\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue.jpg\" alt=\"mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue\" width=\"418\" height=\"608\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue.jpg 418w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue-206x300.jpg 206w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue-34x50.jpg 34w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue-41x60.jpg 41w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/mau-hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue-69x100.jpg 69w\" sizes=\"(max-width: 418px) 100vw, 418px\" \/><figcaption id=\"caption-attachment-4037\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf g\u1ed3m 3 ph\u1ea7n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n A \u2013 Doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n: \u201cH\u00d3A \u0110\u01a0N KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u v\u00e0 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi mua: h\u1ecd t\u00ean, qu\u1ed1c t\u1ecbch, s\u1ed1 h\u1ed9 chi\u1ebfu\/gi\u1ea5y t\u1edd nh\u1eadp c\u1ea3nh (ghi r\u00f5 ng\u00e0y c\u1ea5p \u2013 h\u1ebft h\u1ea1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft h\u00e0ng h\u00f3a: t\u00ean, \u0111\u01a1n v\u1ecb, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ghi r\u00f5: nh\u00e3n hi\u1ec7u, model\/s\u1ed1 seri, xu\u1ea5t x\u1ee9, s\u1ed1 m\u00e1y (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi b\u00e1n v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n: ghi c\u1ee5 th\u1ec3 t\u1eebng kho\u1ea3n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c qua th\u1ebb qu\u1ed1c t\u1ebf (ghi r\u00f5 t\u00ean\/s\u1ed1 th\u1ebb).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n B \u2013 C\u01a1 quan h\u1ea3i quan l\u1eadp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">STT, t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian ki\u1ec3m tra, t\u00ean v\u00e0 ch\u1eef k\u00fd c\u00e1n b\u1ed9 h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n C \u2013 Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u1eadp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin xu\u1ea5t c\u1ea3nh: s\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y bay\/chuy\u1ebfn \u0111i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi gian thanh to\u00e1n (ti\u1ec1n m\u1eb7t ho\u1eb7c qua th\u1ebb, ghi r\u00f5 t\u00ean v\u00e0 s\u1ed1 th\u1ebb).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n: ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-6-2025, quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n c\u1ea5u tr\u00fac \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7, thu\u1eadn ti\u1ec7n trong qu\u1ea3n l\u00fd v\u00e0 tra so\u00e1t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&gt;&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/invoice.fast.com.vn\/quy-dinh-ve-hoa-don-dien-tu-moi-nhat-nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t \u2013 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><span style=\"font-weight: 400;\">Einvoice.vn<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container 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onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Quy%20%C4%91%E1%BB%8Bnh%20v%E1%BB%81%20k%C3%BD%20hi%E1%BB%87u%20m%E1%BA%ABu%20s%E1%BB%91%2C%20k%C3%BD%20hi%E1%BB%87u%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%20ng%C3%A0y%201-6-2025%20theo%20Th%C3%B4ng%20t%C6%B0%2032%2F2025%2FTT-BTC&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquy-dinh-ve-ky-hieu-mau-so-ky-hieu-hoa-don-dien-tu-tu-ngay-1-6-2025-theo-thong-tu-32-2025-tt-btc%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' 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'Quy%20%C4%91%E1%BB%8Bnh%20v%E1%BB%81%20k%C3%BD%20hi%E1%BB%87u%20m%E1%BA%ABu%20s%E1%BB%91%2C%20k%C3%BD%20hi%E1%BB%87u%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%20ng%C3%A0y%201-6-2025%20theo%20Th%C3%B4ng%20t%C6%B0%2032%2F2025%2FTT-BTC', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>T\u1eeb ng\u00e0y 1-6-2025, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","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>Quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025 theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"T\u1eeb 1-6-2025, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay \u0111\u1ed5i. 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