{"id":79571,"date":"2026-07-08T17:36:23","date_gmt":"2026-07-08T10:36:23","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=79571"},"modified":"2026-07-15T17:33:08","modified_gmt":"2026-07-15T10:33:08","slug":"quy-dinh-ve-thoi-diem-lap-hoa-don-cho-giao-dich-phat-sinh-vao-ban-dem","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-ve-thoi-diem-lap-hoa-don-cho-giao-dich-phat-sinh-vao-ban-dem\/","title":{"rendered":"Quy \u0111i\u0323nh v\u00ea\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m l\u00e2\u0323p ho\u0301a \u0111\u01a1n cho giao di\u0323ch pha\u0301t sinh va\u0300o ban \u0111\u00eam"},"content":{"rendered":"
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1. T\u00f4\u0309ng quan<\/strong><\/h3>\n

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Mu\u0323c \u0111i\u0301ch<\/strong>: H\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/strong><\/p>\n

Pha\u0323m vi<\/strong>: Kha\u0301ch ha\u0300ng s\u01b0\u0309 du\u0323ng ca\u0301c go\u0301i sa\u0309n ph\u00e2\u0309m MISA ASP K\u00ea\u0301 toa\u0301n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (B\u00e1n h\u00e0ng, B\u00e1n d\u1ecbch v\u1ee5, H\u00f3a \u0111\u01a1n, H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, Tr\u1ea3 l\u1ea1i h\u00e0ng mua) qua meInvoice.<\/p>\n<\/div><\/div>\n

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2. Quy \u0111i\u0323nh<\/strong><\/h3>\n

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  • Theo quy \u0111\u1ecbnh kho\u1ea3n 5 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/strong>\u00a0\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo\u201d<\/li>\n
  • Theo quy \u0111\u1ecbnh \u0110i\u1ec1u 106 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng:<\/strong>\u00a0\u201cGi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 06 gi\u1edd s\u00e1ng ng\u00e0y h\u00f4m sau.\u201d<\/li>\n
  • Theo quy \u0111\u1ecbnh Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>: \u201cG\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi mua ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; cu\u1ed1i ng\u00e0y g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u201d<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    3. H\u01b0\u01a1\u0301ng d\u00e2\u0303n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/strong><\/h3>\n

    <\/div>

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      \n
    • Khi anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (bao g\u1ed3m c\u1ea3 lu\u1ed3ng ph\u00e1t h\u00e0nh m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t) trong khung gi\u1edd t\u1eeb 22h \u0111\u1ebfn 23h59 (theo gi\u1edd m\u00e1y ch\u1ee7), h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o c\u1ea3nh b\u00e1o:<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Theo \u0111o\u0301, anh\/chi\u0323 co\u0301 th\u00ea\u0309 cho\u0323n Ti\u00ea\u0301p tu\u0323c pha\u0301t ha\u0300nh<\/strong> ho\u0103\u0323c nh\u00e2\u0301n Hu\u0309y<\/strong> \u0111\u00ea\u0309 d\u01b0\u0300ng thao ta\u0301c.<\/li>\n
      • N\u1ebfu anh\/ch\u1ecb kh\u00f4ng mu\u1ed1n nh\u1eadn c\u1ea3nh b\u00e1o n\u00e0y trong nh\u1eefng l\u1ea7n sau thi\u0300 t\u00edch ch\u1ecdn Kh\u00f4ng hi\u1ec3n th\u1ecb l\u1ea1i l\u1ea7n sau <\/strong>va\u0300 ti\u00ea\u0301p tu\u0323c pha\u0301t ha\u0300nh ho\u0301a \u0111\u01a1n nh\u01b0 bi\u0300nh th\u01b0\u01a1\u0300ng.<\/li>\n
      • L\u01afU Y\u0301<\/strong>: Theo quy \u0111i\u0323nh, c\u00e1c giao d\u1ecbch trong khung gi\u1edd t\u01b0\u0300 22h \u0111\u1ebfn 23h59 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Do \u0111\u00f3 anh\/ch\u1ecb c\u00e2n nh\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n ngay ho\u1eb7c l\u1eadp trong ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro sai s\u00f3t v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan Thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n

         <\/p>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

           <\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3613],"ht-kb-tag":[],"class_list":["post-79571","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r87"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79571","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=79571"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79571\/revisions"}],"predecessor-version":[{"id":79741,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79571\/revisions\/79741"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=79571"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=79571"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=79571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}