According to the "State Administration of Taxation Announcement No. 16 of 2017" on issues related to the issuance of value-added tax invoices, starting from July 1, 2017, if the purchaser is an enterprise, it must obtain a general value-added tax invoice. When issuing a general VAT invoice, the seller shall provide the taxpayer identification number or unified social credit code to the seller; when the seller issues a general value-added tax invoice, the taxpayer identification number or unified social credit code of the buyer shall be filled in the "Taxpayer Identification Number of the Purchaser" column. Credit code. Invoices that do not meet the regulations shall not be used as tax vouchers. The term "enterprise" as mentioned in this announcement includes companies, unincorporated legal persons, corporate branches, sole proprietorships, partnerships and other enterprises. In summary, in accordance with the requirements of the Invoice Management Measures, the State Administration of Taxation only requires that the address and phone number for account opening information must be filled in for special VAT invoices. There is no mandatory requirement for general VAT invoices. Therefore, if it is really impossible to fill in, you don’t need to fill it in. No. Affects the validity of invoices.
Warm reminder: The above explanation is for reference only.
Response time: 2021-07-15. For the latest business changes, please refer to the official website of Ping An Bank.
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