{"id":8854,"date":"2026-09-13T11:12:19","date_gmt":"2026-09-13T04:12:19","guid":{"rendered":"https:\/\/vinatpt.com\/?p=8854"},"modified":"2026-09-13T11:12:19","modified_gmt":"2026-09-13T04:12:19","slug":"ke-khai-bo-sung-thue-gtgt","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/ke-khai-bo-sung-thue-gtgt\/","title":{"rendered":"K\u00ea khai b\u1ed5 sung thu\u1ebf GTGT khi ph\u00e1t hi\u1ec7n sai s\u00f3t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8856 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-scaled.webp\" alt=\"ke-khai-bo-sung-thue-gtgt-khi-phat-hien-sai-sot-hoa-don-theo-quy-dinh-moi-nhat-2026\n\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-1-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u00e1n ra ho\u1eb7c h\u00f3a \u0111\u01a1n mua v\u00e0o b\u1ecb sai s\u00f3t, kh\u00f4ng \u00edt nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n b\u0103n kho\u0103n v\u1ec1 c\u00e1ch k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai sao cho v\u1eeba \u0111\u00fang quy \u0111\u1ecbnh v\u1eeba t\u1ed1i \u01b0u th\u1eddi gian x\u1eed l\u00fd.<\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho k\u1ef3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh n\u0103m 2026, quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t thu\u1ebf GTGT v\u00e0 khai b\u1ed5 sung thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a chi ti\u1ebft t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-91-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-254-2026-ND-CP-699151.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f9ng <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 s\u00e1ch c\u1ee7a k\u1ef3 g\u1ed1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c ph\u00e2n lo\u1ea1i nghi\u1ec7p v\u1ee5 gi\u00fap qu\u00fd v\u1ecb \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c cho t\u1eebng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><b>1. C\u00e1ch K\u00ea Khai B\u1ed5 Sung Thu\u1ebf GTGT Khi Ph\u00e1t Hi\u1ec7n Sai S\u00f3t H\u00f3a \u0110\u01a1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC (v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t) v\u00e0 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP (v\u1ec1 k\u00ea khai thu\u1ebf GTGT b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf), nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd c\u1ed1t l\u00f5i l\u00e0: <\/span><i><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai b\u1ed5 sung v\u1ec1 k\u1ef3 g\u1ed1c ph\u00e1t sinh h\u00f3a \u0111\u01a1n.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 theo t\u1eebng nh\u00f3m h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<h3><b>1.1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (Doanh nghi\u1ec7p l\u00e0 b\u00ean b\u00e1n)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra l\u00e0m thay \u0111\u1ed5i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf (t\u0103ng\/gi\u1ea3m doanh thu, t\u0103ng\/gi\u1ea3m ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra) c\u1ee7a k\u1ef3 \u0111\u00e3 k\u00ea khai, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t (k\u1ef3 g\u1ed1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (ch\u1ec9 sai th\u00f4ng tin \u0111\u1ecbnh danh nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb), doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp t\u1edd khai b\u1ed5 sung k\u1ef3 g\u1ed1c.<\/span><\/li>\n<\/ul>\n<h3><b>1.2. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (Doanh nghi\u1ec7p l\u00e0 b\u00ean mua)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c khai b\u1ed5 sung k\u1ef3 g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o d\u1eabn \u0111\u1ebfn khai sai l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau, ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf gtgt b\u1ed5 sung tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC (c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, kh\u00ed thi\u00ean nhi\u00ean&#8230;):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ean b\u00e1n (ng\u01b0\u1eddi l\u1eadp h\u00f3a \u0111\u01a1n):<\/b><span style=\"font-weight: 400;\"> K\u00ea khai gi\u1ea3m doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ean mua (ng\u01b0\u1eddi nh\u1eadn h\u00f3a \u0111\u01a1n):<\/b><span style=\"font-weight: 400;\"> K\u00ea khai gi\u1ea3m chi ph\u00ed v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8857 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-scaled.webp\" alt=\"ke-khai-bo-sung-thue-gtgt-khi-phat-hien-sai-sot-hoa-don-theo-quy-dinh-moi-nhat-2026\n\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-2-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>2. Nh\u1eefng Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng B\u1eaft Bu\u1ed9c Khai B\u1ed5 Sung K\u1ef3 G\u1ed1c<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb khai b\u1ed5 sung v\u1ec1 k\u1ef3 g\u1ed1c gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 tr\u00e1nh g\u00e2y x\u00e1o tr\u1ed9n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 \u1ea3nh h\u01b0\u1edfng ch\u1ec9 ti\u00eau thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn ph\u00e1t sinh th\u00eam s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n c\u1ee7a k\u1ef3 g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a ng\u01b0\u1eddi mua, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n h\u1ea1ch to\u00e1n b\u1ed5 sung v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t hi\u1ec7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a\/gi\u1ea3m gi\u00e1:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai song ph\u01b0\u01a1ng \u1edf k\u1ef3 hi\u1ec7n t\u1ea1i gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i sai s\u00f3t gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u00ea khai, tr\u00e1nh th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c b\u1ed5 sung kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2><b>3. H\u00f3a \u0110\u01a1n Ph\u1ea3i C\u00f3 Nh\u1eefng N\u1ed9i Dung B\u1eaft Bu\u1ed9c N\u00e0o?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u1ea3i th\u1ef1c hi\u1ec7n <\/span><b>x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">, khi l\u1eadp c\u0169ng nh\u01b0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n; T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n; Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed, ph\u1ee5 thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thi\u1ebfu ho\u1eb7c sai l\u1ec7ch b\u1ea5t k\u1ef3 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c n\u00e0o n\u00eau tr\u00ean \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb C\u01a1 quan Thu\u1ebf t\u1eeb ch\u1ed1i \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8858 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-scaled.webp\" alt=\"ke-khai-bo-sung-thue-gtgt-khi-phat-hien-sai-sot-hoa-don-theo-quy-dinh-moi-nhat-2026\n\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong-3-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>4. Nh\u1eefng l\u01b0u \u00dd Th\u1ef1c T\u1ebf Khi Th\u1ef1c Hi\u1ec7n K\u00ea Khai B\u1ed5 Sung Thu\u1ebf GTGT<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh k\u1ebf to\u00e1n, khi ti\u1ebfn h\u00e0nh khai b\u1ed5 sung thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc an to\u00e0n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t k\u1ef9 k\u1ef3 g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 t\u00ednh thu\u1ebf g\u1ed1c b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n l\u1eadp T\u1edd khai b\u1ed5 sung (M\u1eabu 01\/KHBS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111i k\u00e8m g\u1ed3m: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn sai s\u00f3t (n\u1ebfu c\u00f3), T\u1edd khai b\u1ed5 sung v\u00e0 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1nh gi\u00e1 ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu vi\u1ec7c k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 g\u1ed1c, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng n\u1ed9p ngay s\u1ed1 thu\u1ebf t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00e1nh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra t\u00ednh li\u00ean ho\u00e0n c\u1ee7a ch\u1ec9 ti\u00eau [22] v\u00e0 [43]:<\/b><span style=\"font-weight: 400;\"> Khi \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c theo d\u00f5i ch\u00ednh x\u00e1c tr\u00ean ch\u1ec9 ti\u00eau c\u1ee7a t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT theo chu\u1ea9n m\u1ef1c Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111i\u1ec1u ch\u1ec9nh. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu qu\u00fd doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng h\u00f3a \u0111\u01a1n sai s\u00f3t ph\u1ee9c t\u1ea1p ho\u1eb7c c\u1ea7n d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf gtgt tr\u1ecdn g\u00f3i, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi <a href=\"https:\/\/vinatpt.com\/\">Vina TPT<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N D\u1ecaCH V\u1ee4 MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n","protected":false},"excerpt":{"rendered":"<p>Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u00e1n ra ho\u1eb7c h\u00f3a \u0111\u01a1n mua v\u00e0o b\u1ecb sai s\u00f3t, kh\u00f4ng \u00edt nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n b\u0103n kho\u0103n v\u1ec1 c\u00e1ch k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai sao cho v\u1eeba \u0111\u00fang quy \u0111\u1ecbnh v\u1eeba t\u1ed1i \u01b0u th\u1eddi gian x\u1eed l\u00fd. \u00c1p d\u1ee5ng cho k\u1ef3 qu\u1ea3n l\u00fd&#8230;<\/p>\n","protected":false},"author":7,"featured_media":8855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[1631,1634,1632,1633],"class_list":["post-8854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-ke-khai-bo-sung-thue-gtgt","tag-ke-khai-thue-gtgt","tag-khai-bo-sung-thue-gtgt","tag-xu-ly-hoa-don-sai-sot-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=8854"}],"version-history":[{"count":1,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8854\/revisions"}],"predecessor-version":[{"id":8859,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8854\/revisions\/8859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/8855"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=8854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=8854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=8854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}