2. The validity period of the special VAT invoice obtained is 180 days. Generally, invoices obtained in the current year should be recorded in the current year, and cannot be recorded in the cost of the new year.
: Invoicing regulations:
I. Issuance of Ordinary Invoices
1, when selling goods, providing services and engaging in other business activities to collect money from outside, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;
2. Invoices shall be issued in accordance with the prescribed time limit, sequence, column by column, and all times, and stamped with the special seal for unit invoices;
3. The use of computer to issue invoices must be approved by the national tax authorities, and the off-machine invoices under the unified supervision of the national tax authorities should be used, and the stub after issuance should be bound into a book according to the sequence number;
4. Invoices are limited to the use of units and individuals who purchase and purchase in the city and county, and if they cross the city and county, they shall use the invoices of the place of business;
5. When the contents of the tax registration of the invoice issuing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;
6. All units and individuals engaged in production and business operations shall obtain invoices from the payee when purchasing goods, receiving services, and paying for other business activities, and shall not request to change the name and amount;
7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to reject them;
8. Invoices shall be used within the validity period, and shall be invalid after expiration.
Baidu Encyclopedia _ Invoice