{"id":37241,"date":"2025-08-15T08:42:18","date_gmt":"2025-08-15T01:42:18","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=37241"},"modified":"2026-05-15T18:05:19","modified_gmt":"2026-05-15T11:05:19","slug":"quan-ly-dong-bo-va-phat-hanh-hoa-don-rieng-biet-giua-cac-dia-diem-kinh-doanh-cua-ho-kinh-doanh-khi-dung-chung-so-cccd-thay-the-cho-ma-so-thue","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/quan-ly-dong-bo-va-phat-hanh-hoa-don-rieng-biet-giua-cac-dia-diem-kinh-doanh-cua-ho-kinh-doanh-khi-dung-chung-so-cccd-thay-the-cho-ma-so-thue\/","title":{"rendered":"Qu\u1ea3n l\u00fd, \u0111\u1ed3ng b\u1ed9 v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ri\u00eang bi\u1ec7t gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a H\u1ed9 kinh doanh khi d\u00f9ng chung s\u1ed1 CCCD thay th\u1ebf cho M\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m khi h\u1ed9 kinh doanh\/c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng s\u1ed1 CCCD thay th\u1ebf cho m\u00e3 s\u1ed1 thu\u1ebf theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung y\u00eau c\u1ea7u th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP.<\/p>\n

N\u1ed9i dung:<\/b>
\n– Thay \u0111\u1ed5i quy \u0111\u1ecbnh khi HKD\/CNKD c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh
\n– C\u1eadp nh\u1eadt nhanh th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh ngay tr\u00ean MISA ASP \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi.
\n– \u0110\u1ed3ng b\u1ed9 th\u00f4ng tin sang MISA meInvoice \u0111\u1ec3 s\u1eed d\u1ee5ng khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.
\n– Ki\u1ec3m tra tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh v\u00e0 c\u1ea3nh b\u00e1o khi thi\u1ebfu th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh.
\n– H\u01b0\u1edbng d\u1eabn ch\u1ecdn \u0111\u00fang k\u00fd hi\u1ec7u\/m\u1eabu h\u00f3a \u0111\u01a1n theo \u0111\u1ecba \u0111i\u1ec3m khi ph\u00e1t h\u00e0nh v\u00e0 khi \u0111\u1ed3ng b\u1ed9 h\u00f3a \u0111\u01a1n.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, h\u1ed9 kinh doanh, ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n v\u00e0 MISA meInvoice.<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

2. Chi ti\u1ebft thay \u0111\u1ed5i<\/b><\/h3>\n

<\/div>

\n

2.1. D\u00f9ng CCCD thay MST (theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC)<\/h4>\n

T\u1eeb 01\/07\/2025, h\u1ed9 kinh doanh s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (CCCD) thay th\u1ebf cho m\u00e3 s\u1ed1 thu\u1ebf. Khi \u0111\u00f3 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 th\u1ec3 d\u00f9ng chung th\u00f4ng tin \u0111\u1ecbnh danh khi l\u00e0m vi\u1ec7c v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, nh\u01b0ng v\u1eabn c\u1ea7n qu\u1ea3n tr\u1ecb theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 \u0111\u00e1p \u1ee9ng k\u00ea khai\/h\u1ea1ch to\u00e1n \u0111\u00fang.<\/p>\n

2.2. B\u1ed5 sung th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean h\u00f3a \u0111\u01a1n (N\u0110 141\/2026\/N\u0110-CP)<\/h4>\n

Theo c\u1eadp nh\u1eadt t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p HKD\/CNKD c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ea7n c\u00f3 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m kinh doanh. Tr\u00ean MISA ASP, ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd c\u00e1c th\u00f4ng tin sau cho \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ec3 \u0111\u01b0a sang h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n:<\/p>\n