{"id":32493,"date":"2024-07-04T14:18:12","date_gmt":"2024-07-04T07:18:12","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32493"},"modified":"2025-12-30T11:01:10","modified_gmt":"2025-12-30T04:01:10","slug":"toi-muon-xuat-hoa-don-cho-khach-le-ca-nhan-theo-nd-123-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-xuat-hoa-don-cho-khach-le-ca-nhan-theo-nd-123-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch l\u1ebb\/c\u00e1 nh\u00e2n theo N\u0110 123 th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<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 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n ho\u1eb7c kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123.<br \/>\nN\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 gi\u1ea3i ph\u00e1p th\u1ef1c hi\u1ec7n cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n, kh\u00e1ch l\u1ebb.<br \/>\nPh\u1ea1m vi \u0111\u00e1p \u1ee9ng: \u00e1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng v\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/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 quy \u0111\u1ecbnh<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>C\u0103n c\u1ee9 quy \u0111\u1ecbnh<\/strong><br \/>\nTheo Quy \u0111\u1ecbnh t\u1ea1i <a 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\"><strong>Kho\u1ea3n 5, \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123<\/strong><\/a>:<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th\u00f4ng tin v\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>Theo Quy \u0111\u1ecbnh t\u1ea1i <a 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\"><strong>Kho\u1ea3n 14, \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123<\/strong><\/a>:<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/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>3. Gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"color: #0000ff;\">3.1. Tr\u01b0\u1eddng h\u1ee3p Kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n<\/span><\/strong><\/p>\n<ul>\n<li>T\u1ea1o m\u00e3 kh\u00e1ch h\u00e0ng, ch\u1ecdn l\u00e0 <strong>C\u00e1 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55757\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/75-3.png\" alt=\"\" width=\"712\" height=\"225\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/75-3.png 712w, \/accounting\/wp-content\/uploads\/2025\/12\/75-3-50x16.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/75-3-60x19.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/75-3-100x32.png 100w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/p>\n<ul>\n<li>Khai b\u00e1o th\u00f4ng tin c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n (CCCD) kh\u00e1ch l\u1ebb t\u1ea1i m\u1ee5c <strong>Th\u00f4ng tin li\u00ean h\u1ec7\\Th\u00f4ng tin CMND\/CCCD\/H\u1ed9 chi\u1ebfu,\u00a0<\/strong>nh\u1eadp v\u00e0o tab <strong>S\u1ed1 CMND\/CCCD<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55765\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/76-1.png\" alt=\"\" width=\"688\" height=\"483\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/76-1.png 688w, \/accounting\/wp-content\/uploads\/2025\/12\/76-1-50x35.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/76-1-60x42.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/76-1-100x70.png 100w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn \u0111\u00fang m\u00e3 kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ea1o.<\/li>\n<li>Xem h\u00f3a \u0111\u01a1n s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin nh\u01b0 \u1ea3nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-55767\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/77-2-1600x756.png\" alt=\"\" width=\"1600\" height=\"756\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/77-2-1600x756.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2-768x363.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2-1536x725.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2-60x28.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2-100x47.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/77-2.png 1893w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 d\u00f2ng CCCD ng\u01b0\u1eddi mua, Anh\/Ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-thong-tin-ma-so-don-vi-co-quan-he-voi-ngan-sach-so-cccd-ho-chieu\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">th\u00eam\/s\u1eeda m\u1eabu h\u00f3a \u0111\u01a1n b\u1ed5 sung tr\u01b0\u1eddng CCCD ng\u01b0\u1eddi mua<\/a>.<\/em><\/p>\n<p><strong><span style=\"color: #0000ff;\">3.2. Tr\u01b0\u1eddng h\u1ee3p Kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/span><\/strong><\/p>\n<ul>\n<li>T\u1ea1o m\u00e3 kh\u00e1ch h\u00e0ng, ch\u1ecdn l\u00e0 <strong>c\u00e1 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-55771\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/78-5.png\" alt=\"\" width=\"713\" height=\"214\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/78-5.png 713w, \/accounting\/wp-content\/uploads\/2025\/12\/78-5-50x15.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/78-5-60x18.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/78-5-100x30.png 100w\" sizes=\"(max-width: 713px) 100vw, 713px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn \u0111\u00fang m\u00e3 kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ea1o.<\/li>\n<li>Xem h\u00f3a \u0111\u01a1n s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin nh\u01b0 \u1ea3nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-32501\" src=\"\/accounting\/wp-content\/uploads\/2024\/07\/ha32.png\" alt=\"\" width=\"1152\" height=\"813\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/07\/ha32.png 1152w, \/accounting\/wp-content\/uploads\/2024\/07\/ha32-768x542.png 768w, \/accounting\/wp-content\/uploads\/2024\/07\/ha32-50x35.png 50w, \/accounting\/wp-content\/uploads\/2024\/07\/ha32-60x42.png 60w, \/accounting\/wp-content\/uploads\/2024\/07\/ha32-100x71.png 100w\" sizes=\"(max-width: 1152px) 100vw, 1152px\" \/><\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2631],"ht-kb-tag":[],"class_list":["post-32493","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=32493"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32493\/revisions"}],"predecessor-version":[{"id":55773,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32493\/revisions\/55773"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32493"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32493"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}