{"id":8261,"date":"2026-10-06T17:00:07","date_gmt":"2026-10-06T10:00:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8261"},"modified":"2026-10-06T17:00:07","modified_gmt":"2026-10-06T10:00:07","slug":"hoa-don-quang-cao-facebook-ben-meta","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/hoa-don-quang-cao-facebook-ben-meta\/","title":{"rendered":"H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/hoa-don-quang-cao-facebook-ben-meta-duoc-khau-tru-vat-khong-60171-233211.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi ghi nh\u1eadn chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ki\u1ec3m tra s\u1ed1 VAT th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb m\u00e0 c\u00f2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2025, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Value Added Tax Law 2024<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o. \u0110\u1eb7c bi\u1ec7t, \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ea7n ki\u1ec3m tra khi doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c ti\u1ebfp t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Meta.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/b><\/h2>\n<figure id=\"attachment_8264\" aria-describedby=\"caption-attachment-8264\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8264\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8264\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0a s\u1ed1 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o Facebook v\u00e0o s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">input VAT<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p <\/span><b>mua tr\u1ef1c ti\u1ebfp d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o t\u1eeb Meta<\/b><span style=\"font-weight: 400;\"> v\u00e0 ch\u1ec9 c\u00f3 Invoice do Meta ph\u00e1t h\u00e0nh, c\u1ea7n ki\u1ec3m tra \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 c\u00f3 Invoice v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n nh\u01b0ng <\/span><b>kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">, tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4664\/KHH-QLDN1 n\u0103m 2026 l\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o t\u1eeb <\/span><b>doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\"> v\u00e0 nh\u1eadn <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> h\u1ee3p ph\u00e1p, VAT \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean c\u0103n c\u1ee9 ri\u00eang v\u00e0o vi\u1ec7c Invoice c\u1ee7a Meta c\u00f3 hi\u1ec3n th\u1ecb ch\u1eef ho\u1eb7c s\u1ed1 ti\u1ec1n VAT \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o hi\u1ec7n nay l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n g\u1ed3m:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Th\u1ee9 nh\u1ea5t, c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u1ee9 hai, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u1ee9 ba, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n ri\u00eang.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh. Kh\u00f4ng n\u00ean l\u1ea5y nh\u00f3m \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho giao d\u1ecbch doanh nghi\u1ec7p mua qu\u1ea3ng c\u00e1o Facebook.<\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc tr\u1ef1c ti\u1ebfp khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook do nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cC\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i).\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang c\u00f3 lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0o. N\u1ebfu h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 Invoice do nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh, c\u1ea7n ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh Invoice \u0111\u00f3 c\u00f3 ph\u1ea3i ch\u1ee9ng t\u1eeb \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh hay kh\u00f4ng. Kh\u00f4ng th\u1ec3 ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi c\u00f3 ch\u1eef \u201cVAT\u201d tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u1ec3 k\u1ebft lu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Invoice do Meta ph\u00e1t h\u00e0nh c\u00f3 ph\u1ea3i h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giao d\u1ecbch tr\u1ef1c ti\u1ebfp v\u1edbi Meta, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn Invoice th\u1ec3 hi\u1ec7n th\u00f4ng tin d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 v\u00e0 kho\u1ea3n thu\u1ebf. Tuy nhi\u00ean, <\/span><b>Invoice c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n GTGT theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u1eb7t ra y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4664khhqldn1-ngay-2882026-ve-ke-khai-thue-doi-voi-dich-vu-do-nha-cung-cap-nuoc-ngoai-cung--138102761.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4664\/KHH-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 l\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. C\u00f4ng v\u0103n x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua g\u00f3i ChatGPT Business Subscription c\u1ee7a OpenAI OpCo, LLC nh\u01b0ng h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 Invoice v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cV\u1ec1 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh kho\u1ea3n chi v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00e0y kh\u00f4ng ph\u1ea3i c\u00f4ng v\u0103n tr\u1ef1c ti\u1ebfp v\u1ec1 Facebook. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn n\u0103m 2026 v\u1ec1 d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 n\u1ed9i dung tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p <\/span><b>ch\u1ec9 c\u00f3 Invoice nh\u01b0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT trong tr\u01b0\u1eddng h\u1ee3p mua tr\u1ef1c ti\u1ebfp kh\u00f4ng?<\/b><\/h2>\n<figure id=\"attachment_8263\" aria-describedby=\"caption-attachment-8263\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8263\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong.jpg\" alt=\"H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT trong tr\u01b0\u1eddng h\u1ee3p mua tr\u1ef1c ti\u1ebfp kh\u00f4ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoa-don-quang-cao-Facebook-ben-Meta-duoc-khau-tru-VAT-trong-truong-hop-mua-truc-tiep-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8263\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT trong tr\u01b0\u1eddng h\u1ee3p mua tr\u1ef1c ti\u1ebfp kh\u00f4ng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mua tr\u1ef1c ti\u1ebfp d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o t\u1eeb Meta v\u00e0 h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 Invoice do Meta ph\u00e1t h\u00e0nh, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 <\/span><b>ch\u1ec9 c\u00f3 Invoice v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, th\u00ec kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a kho\u1ea3n VAT \u0111\u00f3 v\u00e0o thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong C\u00f4ng v\u0103n 4664\/KHH-QLDN1 n\u0103m 2026 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ChatGPT c\u1ee7a OpenAI. <\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3, v\u1edbi h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o s\u1ed1 VAT hi\u1ec3n th\u1ecb tr\u00ean Invoice r\u1ed3i k\u00ea khai s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0o VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Meta \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn ch\u1ec9 t\u1eeb vi\u1ec7c Meta \u0111\u00e3 \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n t\u00e1ch hai v\u1ea5n \u0111\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a Meta v\u1edbi Vi\u1ec7t Nam.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5.<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hai quan h\u1ec7 thu\u1ebf kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 Meta c\u0169ng \u0111\u00e3 ph\u00e2n bi\u1ec7t v\u1ea5n \u0111\u1ec1 n\u00e0y. C\u00f4ng v\u0103n 4267\/CCTKVQ7NB-TTHT n\u0103m 2022 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 c\u1ee7a Meta Platforms Ireland Limited, khi Meta \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Theo n\u1ed9i dung \u0111\u01b0\u1ee3c d\u1eabn l\u1ea1i, h\u00f3a \u0111\u01a1n do Meta ph\u00e1t h\u00e0nh thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u00ean doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng cho n\u0103m 2026, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ki\u1ec3m tra theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao c\u00f3 VAT tr\u00ean Invoice Meta nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">VAT \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0 <\/span><b>VAT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meta thu m\u1ed9t kho\u1ea3n thu\u1ebf t\u1eeb giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u00e3 thanh to\u00e1n kho\u1ea3n ti\u1ec1n \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice th\u1ec3 hi\u1ec7n kho\u1ea3n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng th\u1ec3 l\u1ea5y ri\u00eang vi\u1ec7c \u201c\u0111\u00e3 tr\u1ea3 VAT\u201d l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o doanh nghi\u1ec7p mua qu\u1ea3ng c\u00e1o Facebook qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o t\u1eeb Meta m\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u00e3 kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, C\u00f4ng ty A thu\u00ea C\u00f4ng ty B t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o tr\u00ean Facebook.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u00e0, C\u00f4ng ty B c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho C\u00f4ng ty A v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p hay kh\u00f4ng.<\/span><\/li>\n<li style=\"text-align: justify;\">Hai l\u00e0, C\u00f4ng ty A c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y hay kh\u00f4ng.<\/li>\n<li style=\"text-align: justify;\">Ba l\u00e0, kho\u1ea3n d\u1ecbch v\u1ee5 mua v\u00e0o c\u00f3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, VAT ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT do C\u00f4ng ty B xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd \u0111\u00e2y l\u00e0 <\/span><b>VAT tr\u00ean h\u00f3a \u0111\u01a1n GTGT c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i VAT tr\u00ean Invoice do Meta tr\u1ef1c ti\u1ebfp ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook<\/b><\/h2>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mua tr\u1ef1c ti\u1ebfp t\u1eeb Meta<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mua d\u1ecbch v\u1ee5 t\u1eeb doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00ean cung c\u1ea5p tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vietnamese Enterprises<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb th\u01b0\u1eddng g\u1eb7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoice c\u1ee7a Meta<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VAT invoice<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 VAT tr\u00ean ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 n\u1ebfu h\u00f3a \u0111\u01a1n GTGT ghi nh\u1eadn VAT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c nhi\u00ean, ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cashless payment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i ki\u1ec3m tra theo ng\u01b0\u1ee1ng v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i ki\u1ec3m tra theo ng\u01b0\u1ee1ng v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra th\u00eam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p VAT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0 h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Corporate Income Tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>N\u1ebfu VAT tr\u00ean Invoice Meta kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec x\u1eed l\u00fd thu\u1ebf TNDN th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kho\u1ea3n chi qu\u1ea3ng c\u00e1o ch\u1eafc ch\u1eafn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c sau \u0111\u00e2y.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, \u0111i\u1ec3m a y\u00eau c\u1ea7u kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec3m b y\u00eau c\u1ea7u kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n t\u00e1ch ri\u00eang hai b\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>Step 1:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh VAT c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><b>Step 2:<\/b><span> N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 g\u00ec khi mua qu\u1ea3ng c\u00e1o Facebook?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch qu\u1ea3ng c\u00e1o tr\u1ef1c ti\u1ebfp t\u1eeb Meta, doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch, trong ph\u1ea1m vi ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 thu\u1ebf y\u00eau c\u1ea7u. <\/span><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice ho\u1eb7c ch\u1ee9ng t\u1eeb do Meta ph\u00e1t h\u00e0nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sao k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb c\u1ee7a ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u1ec3 hi\u1ec7n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o th\u1ef1c t\u1ebf ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi doanh nghi\u1ec7p c\u1ea7n gi\u1ea3i tr\u00ecnh kho\u1ea3n chi trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n ho\u1eb7c ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thanh to\u00e1n qu\u1ea3ng c\u00e1o Facebook t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng c\u1ea7n \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb VAT, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m VAT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u1eabn t\u1ea1i \u0110i\u1ec1u 26.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra vi\u1ec7c \u201c\u0111\u00e3 thanh to\u00e1n\u201d m\u00e0 c\u1ea7n ki\u1ec3m tra <\/span><b>ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thanh to\u00e1n b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n \u0111\u1ec3 ch\u1ea1y Facebook Ads c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean k\u1ebft lu\u1eadn ch\u1ec9 d\u1ef1a tr\u00ean vi\u1ec7c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ghi nh\u1eadn. Doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, ch\u1ee7 th\u1ec3 thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u1ebb c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p, c\u1ea7n r\u00e0 so\u00e1t th\u00eam h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u00f3. \u0110\u1eb7c bi\u1ec7t, kh\u00f4ng n\u00ean l\u1ea5y sao k\u00ea th\u1ebb c\u00e1 nh\u00e2n l\u00e0m c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 k\u1ebft lu\u1eadn to\u00e0n b\u1ed9 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh v\u1ec1 <\/span><b>ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cS\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu, kho\u1ea3n 2 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cS\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu \u00e1p d\u1ee5ng nh\u01b0 sau:\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, trong \u0111\u00f3 c\u00f3:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca1) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu 01 t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca2) H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca3) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng bao g\u1ed3m c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca4) T\u1ed5 ch\u1ee9c kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is <\/span><b>quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp quy\u1ebft \u0111\u1ecbnh m\u1ed9t Invoice c\u1ee7a Meta c\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 kh\u1ea5u tr\u1eeb VAT hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 l\u1ec7 t\u00ednh VAT tr\u1ef1c ti\u1ebfp theo doanh thu l\u00e0 bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: <\/span><b>1%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: <\/span><b>5%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: <\/span><b>3%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: <\/span><b>2%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 12. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf c\u1ee7a b\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, kh\u00f4ng ph\u1ea3i c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00e0nh vi n\u00e0o b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0nh vi \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, giving, selling, organizing advertising, brokering the buying and selling of invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating transactions for the purchase or sale of goods or provision of services that do not exist, or transactions that are not in accordance with the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to transfer electronic invoice data to the tax authorities as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Falsifying, misusing, unauthorized access to, or destroying information systems related to invoices and documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a, nh\u1eadn, m\u00f4i gi\u1edbi h\u1ed1i l\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n h\u00e0nh vi kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf ho\u1eb7c tr\u1ed1n thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng, bao che, m\u00f3c n\u1ed1i trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf ho\u1eb7c tr\u1ed1n thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch. Kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf ch\u1ec9 nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p chi 220 tri\u1ec7u \u0111\u1ed3ng qu\u1ea3ng c\u00e1o Facebook x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty A tr\u1ef1c ti\u1ebfp mua qu\u1ea3ng c\u00e1o Facebook t\u1eeb Meta trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n theo h\u1ed3 s\u01a1 gi\u1ea3 \u0111\u1ecbnh l\u00e0 <\/span><b>220 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o: 200 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n VAT th\u1ec3 hi\u1ec7n tr\u00ean Invoice: 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thanh to\u00e1n: 220 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A c\u00f3 Invoice c\u1ee7a Meta v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 Invoice v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu C\u00f4ng ty A kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u01b0a 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0o VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4664\/KHH-QLDN1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 v\u1ec1 d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n 220 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 chi ph\u00ed TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3, nh\u01b0ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 ri\u00eang theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh, li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn r\u1eb1ng c\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT th\u00ec to\u00e0n b\u1ed9 kho\u1ea3n chi \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ebfu C\u00f4ng ty A thu\u00ea agency Vi\u1ec7t Nam th\u00ec k\u1ebft qu\u1ea3 c\u00f3 kh\u00e1c kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty B t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u1ea3ng c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho C\u00f4ng ty A v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 d\u1ecbch v\u1ee5: 200 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT: 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thanh to\u00e1n: 220 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, C\u00f4ng ty A \u0111ang mua d\u1ecbch v\u1ee5 t\u1eeb C\u00f4ng ty B. N\u1ebfu h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng, 20 tri\u1ec7u \u0111\u1ed3ng VAT ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT c\u1ee7a C\u00f4ng ty B c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c C\u00f4ng ty B s\u1eed d\u1ee5ng Facebook ho\u1eb7c Meta \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi\u1ebfn d\u1ecbch qu\u1ea3ng c\u00e1o kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u00e0 C\u00f4ng ty A nh\u1eadn t\u1eeb C\u00f4ng ty B.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd qu\u1ea3ng c\u00e1o Facebook<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro \u1edf vi\u1ec7c <\/span><b>\u0111\u00e1nh \u0111\u1ed3ng chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u1ed7i c\u1ea7n ki\u1ec3m tra g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Th\u1ee9 nh\u1ea5t, th\u1ea5y VAT tr\u00ean Invoice r\u1ed3i k\u00ea khai kh\u1ea5u tr\u1eeb: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Th\u1ee9 hai, ch\u1ec9 ki\u1ec3m tra ch\u1ee9ng t\u1eeb thanh to\u00e1n: <\/b><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng thay th\u1ebf y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Th\u1ee9 ba, nh\u1ea7m h\u00f3a \u0111\u01a1n c\u1ee7a agency v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a Meta: <\/b><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 t\u1eeb agency Vi\u1ec7t Nam, c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n do agency xu\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Th\u1ee9 t\u01b0, kh\u00f4ng \u0111\u00e1nh gi\u00e1 ri\u00eang thu\u1ebf TNDN: <\/b><span style=\"font-weight: 400;\">VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed TNDN \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 hai c\u00e2u h\u1ecfi ph\u00e1p l\u00fd kh\u00e1c nhau.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Th\u1ee9 n\u0103m, kh\u00f4ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 nhi\u1ec1u k\u1ef3: <\/b><span style=\"font-weight: 400;\">Qu\u1ea3ng c\u00e1o Facebook th\u01b0\u1eddng ph\u00e1t sinh li\u00ean t\u1ee5c. M\u1ed9t sai s\u00f3t nh\u1ecf n\u1ebfu l\u1eb7p l\u1ea1i trong nhi\u1ec1u th\u00e1ng c\u00f3 th\u1ec3 t\u1ea1o th\u00e0nh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean <\/span><b>lo\u1ea1i ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf, nh\u00e0 cung c\u1ea5p, ch\u1ee9ng t\u1eeb n\u1ed9p VAT v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c Invoice c\u1ee7a Meta c\u00f3 th\u1ec3 hi\u1ec7n VAT kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 t\u1ef1 m\u00ecnh x\u00e1c l\u1eadp quy\u1ec1n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o. \u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 c\u00f3 Invoice c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. C\u00f4ng v\u0103n 4664\/KHH-QLDN1 n\u0103m 2026 l\u00e0 m\u1ed9t h\u01b0\u1edbng d\u1eabn \u0111\u00e1ng l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 s\u1ed1 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Contact information for services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Invoice Meta c\u00f3 ghi VAT th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c nhi\u00ean. Doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Meta \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn ch\u1ec9 d\u1ef1a tr\u00ean vi\u1ec7c Meta \u0111\u00e3 n\u1ed9p thu\u1ebf. C\u1ea7n ki\u1ec3m tra h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 c\u00f3 Invoice Meta v\u00e0 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4664\/KHH-QLDN1 n\u0103m 2026 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 v\u1ec1 d\u1ecbch v\u1ee5 c\u1ee7a OpenAI, n\u1ebfu ch\u1ec9 c\u00f3 Invoice v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Mua qu\u1ea3ng c\u00e1o Facebook qua agency Vi\u1ec7t Nam c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3, n\u1ebfu agency cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>VAT tr\u00ean Invoice Meta kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u1ebfu kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Kh\u00f4ng n\u00ean \u0111\u1ed3ng nh\u1ea5t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT v\u1edbi \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a thu\u1ebf TNDN.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o Facebook b\u00ean Meta \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi ghi nh\u1eadn chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ki\u1ec3m tra s\u1ed1 VAT th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-8261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8261"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8261\/revisions"}],"predecessor-version":[{"id":8265,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8261\/revisions\/8265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8262"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}