{"id":44413,"date":"2025-06-02T09:08:33","date_gmt":"2025-06-02T02:08:33","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=44413"},"modified":"2025-11-04T13:53:58","modified_gmt":"2025-11-04T06:53:58","slug":"bo-sung-thong-tin-nguoi-mua-tren-ve-dien-tu-cho-dung-voi-quy-dinh-sua-doi-nd123-2020-nd-cp","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bo-sung-thong-tin-nguoi-mua-tren-ve-dien-tu-cho-dung-voi-quy-dinh-sua-doi-nd123-2020-nd-cp\/","title":{"rendered":"B\u1ed5 sung th\u00f4ng tin Ng\u01b0\u1eddi mua tr\u00ean v\u00e9 \u0111i\u1ec7n t\u1eed cho \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i N\u0110123\/2020\/N\u0110-CP"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ed5 sung c\u00e1c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean v\u00e9 \u0111i\u1ec7n t\u1eeb v\u00e0 chi ti\u1ebft c\u00e1c th\u00f4ng tin b\u1ed5 sung \u0111\u00f3 tr\u00ean ph\u1ea7n m\u1ec1m<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 thay \u0111\u1ed5i chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span lang=\"EN\">Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a> v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/ke-toan-kiem-toan\/nghi-dinh-123-2020-nd-cp-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">123\/2020\/N\u0110-CP<\/a> ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><strong><span lang=\"EN\">\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><span lang=\"EN\"> kho\u1ea3n 5 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span><\/strong><\/p>\n<p><span lang=\"EN\">\u201c5. T\u00ean, \u0111<\/span><span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf ho\u1eb7c m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch ho<span lang=\"VI\">\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi mua<\/span><\/p>\n<p><span lang=\"EN\">a) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u01a1 s<span lang=\"VI\">\u1edf kinh doanh c<\/span>\u00f3 m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf th<\/span>\u00ec t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i ghi theo \u0111<\/span>\u00fang t<span lang=\"VI\">\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd doanh nghi<span lang=\"VI\">\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd ho<span lang=\"VI\">\u1ea1t \u0111\u1ed9ng chi nh<\/span>\u00e1nh, gi<span lang=\"VI\">\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h<span lang=\"VI\">\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd thu<span lang=\"VI\">\u1ebf, th<\/span>\u00f4ng b\u00e1o m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd \u0111<span lang=\"VI\">\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h<span lang=\"VI\">\u1ee3p t<\/span>\u00e1c x\u00e3; tr\u01b0<span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 \u0111\u01a1n v<span lang=\"VI\">\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 ng<\/span>\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 ng<\/span>\u00e2n s\u00e1ch th<span lang=\"VI\">\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i ghi m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch \u0111\u01b0<span lang=\"VI\">\u1ee3c c\u1ea5p.<\/span><\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p t<\/span>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu<\/span>\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n \u0111\u01b0<span lang=\"VI\">\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th<\/span>\u00f4ng d<span lang=\"VI\">\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th<\/span>\u00e0nh \u201cP\u201d; \u201cQu<span lang=\"VI\">\u1eadn\u201d th<\/span>\u00e0nh \u201cQ\u201d, \u201cTh\u00e0nh ph<span lang=\"VI\">\u1ed1<\/span>\u201d<span lang=\"VI\">\u00a0th<\/span>\u00e0nh \u201cTP\u201d, \u201cVi<span lang=\"VI\">\u1ec7t Nam\u201d th<\/span>\u00e0nh \u201cVN\u201d ho<span lang=\"VI\">\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l<\/span>\u00e0 \u201cCP\u201d, \u201cTr\u00e1ch nhi<span lang=\"VI\">\u1ec7m h\u1eefu h\u1ea1n\u201d th<\/span>\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi<span lang=\"VI\">\u1ec7p\u201d th<\/span>\u00e0nh \u201cKCN\u201d, \u201cs<span lang=\"VI\">\u1ea3n xu\u1ea5t\u201d th<\/span>\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d&#8230; nh\u01b0ng ph<span lang=\"VI\">\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh<\/span>\u00e0, t\u00ean \u0111\u01b0<span lang=\"VI\">\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x<\/span>\u00e3, qu<span lang=\"VI\">\u1eadn, huy\u1ec7n, th<\/span>\u00e0nh ph<span lang=\"VI\">\u1ed1, x<\/span>\u00e1c \u0111<span lang=\"VI\">\u1ecbnh \u0111\u01b0\u1ee3c ch<\/span>\u00ednh x\u00e1c t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 doanh nghi\u1ec7p v<\/span>\u00e0 ph\u00f9 h<span lang=\"VI\">\u1ee3p v\u1edbi \u0111\u0103ng k<\/span>\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu<span lang=\"VI\">\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh<\/span>\u00f4ng c\u00f3 m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th<\/span>\u00f9 cho ng\u01b0<span lang=\"VI\">\u1eddi ti<\/span>\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111<span lang=\"VI\">\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n t<\/span>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 cho kh<\/span>\u00e1ch h\u00e0ng n\u01b0<span lang=\"VI\">\u1edbc ngo<\/span>\u00e0i \u0111<span lang=\"VI\">\u1ebfn Vi\u1ec7t Nam th<\/span>\u00ec th\u00f4ng tin v<span lang=\"VI\">\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c<\/span>\u00f3 th<span lang=\"VI\">\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th<\/span>\u00f4ng tin v<span lang=\"VI\">\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v<\/span>\u00e0 qu<span lang=\"VI\">\u1ed1c t\u1ecbch c\u1ee7a kh<\/span>\u00e1ch h\u00e0ng n\u01b0<span lang=\"VI\">\u1edbc ngo<\/span>\u00e0i. Tr\u01b0<span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n.\u201d<\/p>\n<p>Nh\u01b0 v\u1eady, b\u1ed5 sung th\u00eam th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong> Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 quan h\u1ec7 ng\u00e2n s\u00e1ch.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. Chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u00ean m\u00e0n h\u00ecnh <strong>V\u00e9 \u0111i\u1ec7n t\u1eed <\/strong>l\u1ea5y v\u1ec1 t\u1eeb<strong> MISA meInvoice<\/strong><strong>: <\/strong>B\u1ed5 sung th\u00f4ng tin <strong>S\u1ed1 CCCD, S\u1ed1 h\u1ed9 chi\u1ebfu.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44417\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27.png\" alt=\"\" width=\"1313\" height=\"648\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27.png 1313w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-300x148.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-1024x505.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-768x379.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-27-100x49.png 100w\" sizes=\"auto, (max-width: 1313px) 100vw, 1313px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[854],"ht-kb-tag":[],"class_list":["post-44413","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=44413"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44413\/revisions"}],"predecessor-version":[{"id":61421,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44413\/revisions\/61421"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44413"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44413"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}