{"id":5025,"date":"2024-09-23T12:03:44","date_gmt":"2024-09-23T12:03:44","guid":{"rendered":"https:\/\/mbmlog.com\/?p=5025"},"modified":"2024-09-24T10:15:15","modified_gmt":"2024-09-24T10:15:15","slug":"what-is-vat-number","status":"publish","type":"post","link":"https:\/\/mbmlog.com\/vi\/what-is-vat-number\/","title":{"rendered":"M\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 g\u00ec v\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ecm th\u1ea5y n\u00f3? (C\u1ea9m nang Beigner)"},"content":{"rendered":"<p>V\u1edbi t\u01b0 c\u00e1ch l\u00e0 ch\u1ee7 doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a thu\u1ebf \u1edf c\u00e1c qu\u1ed1c gia kh\u00e1c nhau l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh su\u00f4n s\u1ebb v\u00e0 tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p \u0111\u1ecba ph\u01b0\u01a1ng. M\u1ed9t th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a thu\u1ebf qu\u1ed1c t\u1ebf l\u00e0... <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p ho\u1eb7c d\u1ecbch v\u1ee5 qu\u1ed1c t\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 c\u1ea7n ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh qu\u1ed1c t\u1ebf. <strong>M\u00e3 s\u1ed1 thu\u1ebf GTGT<\/strong>.<\/p>\n\n\n\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd t\u00ecm hi\u1ec3u m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 g\u00ec, t\u1ea1i sao n\u00f3 l\u1ea1i quan tr\u1ecdng, v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 c\u00e1ch t\u00ecm ho\u1eb7c x\u00e1c minh m\u00e3 s\u1ed1 n\u00e0y. Ch\u00fang ta c\u0169ng s\u1ebd cung c\u1ea5p b\u1ea3ng chi ti\u1ebft v\u1ec1 thu\u1ebf su\u1ea5t GTGT theo t\u1eebng qu\u1ed1c gia, c\u00f9ng v\u1edbi c\u00e1c li\u00ean k\u1ebft \u0111\u1ebfn c\u00e1c trang web x\u00e1c minh thu\u1ebf GTGT ch\u00ednh th\u1ee9c, \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng ki\u1ec3m tra t\u00ecnh tr\u1ea1ng thu\u1ebf GTGT c\u1ee7a b\u1ea5t k\u1ef3 \u0111\u1ed1i t\u00e1c kinh doanh n\u00e0o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ecbnh ngh\u0129a v\u1ec1 VAT<\/h4>\n\n\n\n<p><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong> Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) l\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu \u1edf m\u1ed7i giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i, d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i giai \u0111o\u1ea1n \u0111\u00f3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u00ednh VAT cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u00e0n l\u1ea1i VAT t\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u00e1c giao d\u1ecbch mua b\u00e1n li\u00ean quan \u0111\u1ebfn kinh doanh.<\/p>\n\n\n\n<p>M\u1ed8T <strong>M\u00e3 s\u1ed1 thu\u1ebf GTGT<\/strong>M\u00e3 s\u1ed1 thu\u1ebf GTGT (VATIN) l\u00e0 m\u00e3 s\u1ed1 \u0111\u1ecbnh danh duy nh\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p cho doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n cho m\u1ee5c \u0111\u00edch thu\u1ebf GTGT. M\u00e3 s\u1ed1 n\u00e0y cho ph\u00e9p c\u01a1 quan thu\u1ebf theo d\u00f5i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p thu v\u00e0 n\u1ed9p, \u0111\u1ea3m b\u1ea3o s\u1ed1 thu\u1ebf ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c n\u1ed9p cho ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n<p>M\u00e3 s\u1ed1 thu\u1ebf GTGT th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 h\u1ec7 th\u1ed1ng thu\u1ebf GTGT s\u1eed d\u1ee5ng, bao g\u1ed3m to\u00e0n b\u1ed9 Li\u00ean minh Ch\u00e2u \u00c2u v\u00e0 nhi\u1ec1u qu\u1ed1c gia kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">T\u1ea1i sao m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u1ea1i quan tr\u1ecdng?<\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft v\u00ec nh\u1eefng l\u00fd do sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tu\u00e2n th\u1ee7 thu\u1ebf<\/strong>\u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng nh\u1eadn, cho ph\u00e9p b\u1ea1n thu v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/li>\n\n\n\n<li><strong>L\u1eadp h\u00f3a \u0111\u01a1n<\/strong>M\u00e3 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong Li\u00ean minh Ch\u00e2u \u00c2u.<\/li>\n\n\n\n<li><strong>Y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf VAT<\/strong>C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf VAT \u0111\u00e3 n\u1ed9p cho c\u00e1c kho\u1ea3n mua h\u00e0ng li\u00ean quan \u0111\u1ebfn kinh doanh n\u1ebfu h\u1ecd c\u00f3 m\u00e3 s\u1ed1 VAT \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n\n\n\n<li><strong>Th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf<\/strong>Nhi\u1ec1u qu\u1ed1c gia y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) khi giao d\u1ecbch h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi.<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i b\u1ea5t k\u1ef3 qu\u1ed1c gia n\u00e0o c\u00f3 h\u1ec7 th\u1ed1ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), vi\u1ec7c xin c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 VAT l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1ch l\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf GTGT<\/h3>\n\n\n\n<p>Vi\u1ec7c xin m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n, ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. Quy tr\u00ecnh c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y t\u1eebng qu\u1ed1c gia, nh\u01b0ng c\u00e1c b\u01b0\u1edbc chung nh\u01b0 sau:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd VAT hay kh\u00f4ng<\/h4>\n\n\n\n<p>Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u c\u1ea7n \u0111\u0103ng k\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). \u1ede nhi\u1ec1u qu\u1ed1c gia, c\u00f3 c\u00e1c ng\u01b0\u1ee1ng doanh thu ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem vi\u1ec7c \u0111\u0103ng k\u00fd VAT c\u00f3 b\u1eaft bu\u1ed9c hay kh\u00f4ng. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng doanh thu \u0111\u00f3, b\u1ea1n ph\u1ea3i \u0111\u0103ng k\u00fd VAT.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ea1i V\u01b0\u01a1ng qu\u1ed1c Anh<\/strong>C\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu h\u00e0ng n\u0103m v\u01b0\u1ee3t qu\u00e1 85.000 b\u1ea3ng Anh ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT).<\/li>\n\n\n\n<li><strong>T\u1ea1i EU<\/strong>M\u1ee9c thu\u1ebf VAT thay \u0111\u1ed5i t\u00f9y theo qu\u1ed1c gia nh\u01b0ng nh\u00ecn chung dao \u0111\u1ed9ng t\u1eeb 35.000 \u0111\u1ebfn 100.000 euro doanh thu h\u00e0ng n\u0103m.<\/li>\n<\/ul>\n\n\n\n<p>H\u00e3y li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) hay kh\u00f4ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 2: Ho\u00e0n th\u00e0nh M\u1eabu \u0111\u0103ng k\u00fd VAT<\/h4>\n\n\n\n<p>Sau khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n \u0111\u0103ng k\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ho\u00e0n th\u00e0nh m\u1eabu \u0111\u0103ng k\u00fd VAT. Th\u00f4ng th\u01b0\u1eddng, b\u1ea1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c n\u00e0y tr\u1ef1c tuy\u1ebfn th\u00f4ng qua trang web c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ed1c gia. B\u1ea1n c\u1ea7n cung c\u1ea5p th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 doanh nghi\u1ec7p c\u1ee7a m\u00ecnh, bao g\u1ed3m t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (TIN) ho\u1eb7c m\u00e3 s\u1ed1 nh\u1eadn d\u1ea1ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (EIN).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 3: G\u1eedi m\u1eabu \u0111\u0103ng k\u00fd v\u00e0 ch\u1edd x\u00e1c nh\u1eadn<\/h4>\n\n\n\n<p>Sau khi n\u1ed9p m\u1eabu \u0111\u0103ng k\u00fd VAT, b\u1ea1n c\u1ea7n ch\u1edd x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan thu\u1ebf. Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 m\u1ea5t v\u00e0i ng\u00e0y \u0111\u1ebfn v\u00e0i tu\u1ea7n, t\u00f9y thu\u1ed9c v\u00e0o qu\u1ed1c gia. Sau khi \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 VAT, m\u00e3 s\u1ed1 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u00ednh th\u1ee9c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1ch t\u00ecm ho\u1eb7c x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT<\/h3>\n\n\n\n<p>Vi\u1ec7c t\u00ecm ki\u1ebfm ho\u1eb7c x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u1ed1i t\u00e1c kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng c\u00e1ch ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 t\u00ecm ki\u1ebfm ho\u1eb7c x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>Ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n\n\n\n<p>C\u00e1ch d\u1ec5 nh\u1ea5t \u0111\u1ec3 t\u00ecm m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n do c\u00f4ng ty ph\u00e1t h\u00e0nh. N\u1ebfu c\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf GTGT, m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u1ecd th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb g\u1ea7n th\u00f4ng tin li\u00ean h\u1ec7 c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd VAT<\/strong><\/h4>\n\n\n\n<p>N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a ri\u00eang m\u00ecnh, m\u00e3 s\u1ed1 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf GTGT, do c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p sau khi b\u1ea1n ho\u00e0n t\u1ea5t quy tr\u00ecnh \u0111\u0103ng k\u00fd thu\u1ebf GTGT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3. <strong>T\u1edd khai thu\u1ebf GTGT<\/strong><\/h4>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf GTGT b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3. M\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c ghi tr\u00ean b\u1ea5t k\u1ef3 t\u1edd khai thu\u1ebf GTGT n\u00e0o b\u1ea1n \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. <strong>Li\u00ean h\u1ec7 v\u1edbi C\u01a1 quan Thu\u1ebf<\/strong><\/h4>\n\n\n\n<p>N\u1ebfu b\u1ea1n kh\u00f4ng t\u00ecm th\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c, b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a qu\u1ed1c gia m\u00ecnh \u0111\u1ec3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf GTGT. V\u00ed d\u1ee5, t\u1ea1i Anh, b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 v\u1edbi HMRC, trong khi \u1edf EU, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng VIES (H\u1ec7 th\u1ed1ng trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf GTGT) \u0111\u1ec3 x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. <strong>S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 x\u00e1c minh VAT tr\u1ef1c tuy\u1ebfn<\/strong><\/h4>\n\n\n\n<p>H\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia \u0111\u1ec1u cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT tr\u1ef1c tuy\u1ebfn cho ph\u00e9p b\u1ea1n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf GTGT. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong Li\u00ean minh Ch\u00e2u \u00c2u, <strong>H\u1ec7 th\u1ed1ng VIES<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf GTGT EU. Ch\u1ec9 c\u1ea7n nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf GTGT, h\u1ec7 th\u1ed1ng s\u1ebd x\u00e1c nh\u1eadn xem m\u00e3 s\u1ed1 \u0111\u00f3 c\u00f3 h\u1ee3p l\u1ec7 hay kh\u00f4ng v\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf GTGT<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>T\u00f4i c\u00f3 th\u1ec3 t\u00ecm m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a m\u00ecnh \u1edf M\u1ef9 b\u1eb1ng c\u00e1ch n\u00e0o?<\/strong><\/h4>\n\n\n\n<p>Hoa K\u1ef3 kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), v\u00ec v\u1eady c\u00e1c doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i M\u1ef9 s\u1ebd kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 VAT. Thay v\u00e0o \u0111\u00f3, M\u1ef9 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng thu\u1ebf b\u00e1n h\u00e0ng, h\u1ec7 th\u1ed1ng n\u00e0y kh\u00e1c nhau t\u00f9y theo t\u1eebng ti\u1ec3u bang. C\u00e1c doanh nghi\u1ec7p M\u1ef9 s\u1ebd c\u00f3 m\u1ed9t m\u00e3 s\u1ed1 VAT. <strong>M\u00e3 s\u1ed1 \u0111\u1ecbnh danh nh\u00e0 tuy\u1ec3n d\u1ee5ng (EIN)<\/strong>, c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng kh\u00f4ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u00e3 s\u1ed1 VAT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>T\u00f4i c\u00f3 th\u1ec3 t\u00ecm m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch n\u00e0o?<\/strong><\/h4>\n\n\n\n<p>N\u1ebfu b\u1ea1n c\u1ea7n t\u00ecm m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a m\u00ecnh, h\u00e3y ki\u1ec3m tra nh\u1eefng n\u01a1i sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ee7a b\u1ea1n <strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd VAT<\/strong>do c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a b\u1ea1n c\u1ea5p.<\/li>\n\n\n\n<li>C\u1ee7a b\u1ea1n <strong>T\u1edd khai thu\u1ebf GTGT<\/strong>bao g\u1ed3m c\u1ea3 m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a b\u1ea1n.<\/li>\n\n\n\n<li><strong>H\u00f3a \u0111\u01a1n<\/strong> B\u1ea1n \u0111\u00e3 ph\u00e1t h\u00e0nh cho kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n<li>N\u1ebfu kh\u00f4ng t\u00ecm th\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf GTGT trong c\u00e1c t\u00e0i li\u1ec7u n\u00e0y, h\u00e3y li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">3. <strong>M\u00e3 s\u1ed1 thu\u1ebf GTGT c\u00f3 gi\u1ed1ng v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p (EIN) kh\u00f4ng?<\/strong><\/h4>\n\n\n\n<p>Kh\u00f4ng, m\u00e3 s\u1ed1 thu\u1ebf GTGT kh\u00f4ng gi\u1ed1ng v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf GTGT. <strong>M\u00e3 s\u1ed1 \u0111\u1ecbnh danh nh\u00e0 tuy\u1ec3n d\u1ee5ng (EIN)<\/strong>M\u00e3 s\u1ed1 VAT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 h\u1ec7 th\u1ed1ng thu\u1ebf VAT. M\u00e3 s\u1ed1 EIN \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i Hoa K\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p cho m\u1ee5c \u0111\u00edch thu\u1ebf li\u00ean bang nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn thu\u1ebf VAT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. <strong>N\u1ebfu t\u00f4i kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf GTGT th\u00ec sao?<\/strong><\/h4>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf GTGT nh\u01b0ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i qu\u1ed1c gia b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT, b\u1ea1n c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf GTGT khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t ti\u1ec1n. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf GTGT, b\u1ea1n c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 b\u00ecnh th\u01b0\u1eddng nh\u01b0ng c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c lu\u1eadt thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1ebf su\u1ea5t VAT theo qu\u1ed1c gia v\u00e0 c\u00e1c li\u00ean k\u1ebft x\u00e1c minh VAT<\/h3>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng chi ti\u1ebft v\u1ec1 thu\u1ebf su\u1ea5t VAT theo qu\u1ed1c gia, c\u00f9ng v\u1edbi c\u00e1c li\u00ean k\u1ebft \u0111\u1ebfn trang web x\u00e1c minh VAT ch\u00ednh th\u1ee9c, n\u01a1i b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra m\u00e3 s\u1ed1 VAT:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Qu\u1ed1c gia<\/strong><\/th><th><strong>M\u1ee9c thu\u1ebf VAT ti\u00eau chu\u1ea9n<\/strong><\/th><th><strong>M\u1ee9c thu\u1ebf VAT gi\u1ea3m<\/strong><\/th><th><strong>Trang web x\u00e1c minh VAT<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u0110\u1ee9c<\/td><td>19%<\/td><td>7%<\/td><td><a href=\"https:\/\/www.bzst.de\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin VAT c\u1ee7a \u0110\u1ee9c<\/a><\/td><\/tr><tr><td>V\u01b0\u01a1ng qu\u1ed1c Anh<\/td><td>20%<\/td><td>5%<\/td><td><a>Ki\u1ec3m tra VAT c\u1ee7a HMRC Anh<\/a><\/td><\/tr><tr><td>Ph\u00e1p<\/td><td>20%<\/td><td>10%, 5.5%, 2.1%<\/td><td><a>C\u1ed5ng th\u00f4ng tin VAT c\u1ee7a Ph\u00e1p<\/a><\/td><\/tr><tr><td>T\u00e2y ban nha<\/td><td>21%<\/td><td>10%, 4%<\/td><td><a href=\"https:\/\/www.agenciatributaria.es\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf VAT T\u00e2y Ban Nha<\/a><\/td><\/tr><tr><td>\u00dd<\/td><td>22%<\/td><td>10%, 5%, 4%<\/td><td><a href=\"https:\/\/www.agenziaentrate.gov.it\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin VAT c\u1ee7a \u00dd<\/a><\/td><\/tr><tr><td>H\u00e0 Lan<\/td><td>21%<\/td><td>9%<\/td><td><a href=\"https:\/\/www.belastingdienst.nl\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf VAT H\u00e0 Lan<\/a><\/td><\/tr><tr><td>Th\u1ee5y \u0110i\u1ec3n<\/td><td>25%<\/td><td>12%, 6%<\/td><td><a href=\"https:\/\/www.skatteverket.se\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf VAT Th\u1ee5y \u0110i\u1ec3n<\/a><\/td><\/tr><tr><td>\u0110an M\u1ea1ch<\/td><td>25%<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a href=\"https:\/\/www.skat.dk\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf VAT \u0110an M\u1ea1ch<\/a><\/td><\/tr><tr><td>B\u1ec9<\/td><td>21%<\/td><td>12%, 6%<\/td><td><a>Ki\u1ec3m tra thu\u1ebf VAT B\u1ec9<\/a><\/td><\/tr><tr><td>Ba Lan<\/td><td>23%<\/td><td>8%, 5%<\/td><td><a href=\"https:\/\/www.podatki.gov.pl\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin VAT Ba Lan<\/a><\/td><\/tr><tr><td>\u00dac<\/td><td>10%<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a href=\"https:\/\/www.abr.gov.au\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf GTGT (GST) c\u1ee7a \u00dac<\/a><\/td><\/tr><tr><td>Nh\u1eadt B\u1ea3n<\/td><td>10%<\/td><td>8%<\/td><td><a>Th\u00f4ng tin v\u1ec1 thu\u1ebf VAT Nh\u1eadt B\u1ea3n<\/a><\/td><\/tr><tr><td>Canada<\/td><td>T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng t\u1ec9nh th\u00e0nh.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a href=\"https:\/\/www.canada.ca\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf GST\/HST c\u1ee7a Canada<\/a><\/td><\/tr><tr><td>Brazil<\/td><td>T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng ti\u1ec3u bang.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a>Th\u00f4ng tin v\u1ec1 thu\u1ebf VAT c\u1ee7a Brazil<\/a><\/td><\/tr><tr><td>Nam Phi<\/td><td>15%<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a href=\"https:\/\/www.sars.gov.za\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin VAT Nam Phi<\/a><\/td><\/tr><tr><td>\u1ea4n \u0110\u1ed9<\/td><td>Gi\u00e1 c\u1ea3 thay \u0111\u1ed5i (thu\u1ebf GTGT)<\/td><td>5%, 12%, 18%, 28%<\/td><td><a href=\"https:\/\/www.gst.gov.in\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf GST \u1ea4n \u0110\u1ed9<\/a><\/td><\/tr><tr><td>Trung Qu\u1ed1c<\/td><td>13%<\/td><td>9%, 6%<\/td><td><a href=\"https:\/\/www.chinatax.gov.cn\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng tin v\u1ec1 thu\u1ebf VAT Trung Qu\u1ed1c<\/a><\/td><\/tr><tr><td>Mexico<\/td><td>16%<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td><td><a>Th\u00f4ng tin v\u1ec1 thu\u1ebf VAT c\u1ee7a Mexico<\/a><\/td><\/tr><tr><td>Argentina<\/td><td>21%<\/td><td>10.5%<\/td><td><a>C\u1ed5ng th\u00f4ng tin VAT Argentina<\/a><\/td><\/tr><tr><td>Na Uy<\/td><td>25%<\/td><td>12%, 15%<\/td><td><a href=\"https:\/\/www.skatteetaten.no\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra thu\u1ebf VAT Na Uy<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>B\u1ea3ng n\u00e0y c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n nhanh ch\u00f3ng t\u00ecm ra m\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng \u1edf c\u00e1c qu\u1ed1c gia kh\u00e1c nhau v\u00e0 x\u00e1c minh m\u00e3 s\u1ed1 VAT b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c trang web ch\u00ednh th\u1ee9c c\u1ee7a ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ph\u1ea7n k\u1ebft lu\u1eadn<\/h3>\n\n\n\n<p>Hi\u1ec3u r\u00f5 vai tr\u00f2 c\u1ee7a thu\u1ebf GTGT v\u00e0 c\u00e1ch t\u00ecm ho\u1eb7c x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tham gia th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. V\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p trong b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n s\u1ebd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch l\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf GTGT, n\u01a1i t\u00ecm th\u1ea5y m\u00e3 s\u1ed1 n\u00e0y v\u00e0 c\u00e1ch x\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c. H\u00e3y ch\u1eafc ch\u1eafn s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 x\u00e1c minh \u0111\u01b0\u1ee3c li\u00ean k\u1ebft \u1edf tr\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a b\u1ea1n tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf GTGT \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu \u1edf m\u1ed7i giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i, d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf giai \u0111o\u1ea1n \u0111\u00f3. <\/p>","protected":false},"author":1,"featured_media":5278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-basic-knowledge"],"_links":{"self":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/comments?post=5025"}],"version-history":[{"count":6,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5025\/revisions"}],"predecessor-version":[{"id":5289,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/posts\/5025\/revisions\/5289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/media\/5278"}],"wp:attachment":[{"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/media?parent=5025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/categories?post=5025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mbmlog.com\/vi\/wp-json\/wp\/v2\/tags?post=5025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}