There is an invoice for the down payment when purchasing a house. The invoice for the down payment of the house purchase will be given after the down payment is made. After the home buyer signs the purchase contract with the developer and pays the down payment, the developer should issue a down payment invoice to the home buyer. After the home buyer applies for a loan, the bank provides the loan, and the money is deposited into the developer's account, the developer should issue an invoice for the full amount to the home buyer. When purchasing a house, withdrawing the housing provident fund, applying for the real estate certificate and settling in, etc., you need to provide the purchase invoice.

According to Article 20 of the "Invoice Management Measures of the People's Republic of China", all units and individuals engaged in production and business activities shall make payments when purchasing goods, receiving services and engaging in other business activities. An invoice should be obtained from the payee. If the developer fails to issue invoices truthfully, the home buyer can bring the house purchase contract, bank mortgage contract (if there is a loan), the developer's receipt or down payment invoice to the local tax authority to report it.

What are the consequences of not having a house purchase invoice?

1. Applying for a real estate certificate without a house purchase invoice is hindered

When applying for a real estate certificate, the Housing Authority will require the buyer to issue The invoice for the full payment of the house purchase is used to prove that the capital delivery of the house has been completed and the property rights of the house can be registered in the name of the house buyer.

If there is no invoice after purchasing a house, it means that the relevant taxes and fees for the house have not been paid, and the real estate certificate cannot be applied for. Because the house purchase invoice is also a proof that the developer pays value-added tax and land value-added tax.

2. The provident fund cannot be withdrawn

The housing provident fund is a special fund that can only be used to purchase commercial housing of a residential nature. If you want to withdraw the provident fund to repay the mortgage, you need to Providing an invoice for the full payment of the house purchase proves that the house has been paid in full and that the house is owned by the buyer himself. Without the house purchase invoice, this relationship cannot be proved, and the provident fund cannot be withdrawn normally to repay the mortgage.

3. The settlement process will be hindered

Some cities will require a house purchase invoice when applying for settlement. After moving into the new house, the house buyer must go to the police station in the jurisdiction with the purchase invoice to apply for settlement. , it would be troublesome to settle in without a house purchase invoice.

4. If you sell your own home for less than five years, you need to provide a purchase invoice to calculate personal income tax

If you sell your home for more than five years and it is the only home for the family, you are exempt from paying personal income tax. However, if If you have not purchased the house for five years or it is not your only home, you need to bear 1% of the total transaction amount or 20% of the profit as personal income tax. The profit part here is the difference between the current appraisal price and the price on the seller’s original purchase invoice. Losing the purchase invoice and being unable to provide proof of the original purchase price will cause trouble when selling the house.