1. The name of the buyer is mainly filled in the header of the invoice; All copies are printed once, and the contents are exactly the same, and the invoice and deduction are stamped with the special invoice seal;
2. Individual customers can write the word "individual" on the invoice, or write the customer's own name. The general customer's name will be written directly as a personal portrait.
Personal invoices have the following functions:
1. For individuals, the received invoice for purchasing goods or services can be used as proof of purchase and payment, and can be used when returning goods or other legal proof;
2. If an enterprise issues an invoice to an individual, it can be used as a voucher for enterprise income and tax calculation, and recorded according to the amount and tax amount on the invoice.
Pay attention to when filling in personal invoices:
1, write the invoice payable in full. At present, due to the lack of their own financial system, the financial personnel of some enterprises often get incomplete and abbreviated invoices. However, according to the above provisions, there are obviously some hidden dangers in abbreviated unit names. Therefore, the financial personnel of the enterprise should promptly notify the personnel of the relevant departments of the enterprise to obtain compliant invoices in their daily work, and must ask the payee to fill in the full name of the company before tax deduction can be made.
2. When an enterprise pays a payee who cannot issue an invoice, it should ask the other party to issue an invoice to the tax authorities on its behalf before the financial reimbursement can be made. Even if the invoice issued by the other party to the billing unit is a real invoice, it is illegal to issue the invoice on behalf of the billing unit and cannot be deducted before tax.
3. When an enterprise sells goods, provides services and engages in other business activities to collect foreign money, it shall issue an invoice to the payer. Shall not issue invoices for others or invoices inconsistent with the actual operation. Otherwise, it shall be punished in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC).
4. If an enterprise uses illegal vouchers, it must pay taxes and pay late fees, which increases the burden on the enterprise; If an enterprise violates the laws and regulations on invoice management, causing other units or individuals to fail to pay, underpay or defraud tax, the tax authorities shall confiscate the illegal income and may impose a fine of less than one time of the tax failure, underpay or defraud.
To sum up: when filling in personal invoices, you must write your real name or registered name of individual industrial and commercial households on your head to ensure the legitimacy of the invoices; Check carefully when filling in the date and amount to avoid mistakes; After filling out the form, you must affix the special seal for invoice or sign for confirmation to ensure the validity of the invoice.
Legal basis:
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 28
When issuing invoices, units and individuals must fill them in the numbered order, with complete items, true contents and clear handwriting, print all copies at one time, and affix the special seal for invoices on the invoice and deduction.
People's Republic of China (PRC) negotiable instrument law
Article 7
The signature on the bill is signature, seal or signature and seal.
The signature of the legal person or other organization that uses the bill shall be the signature of the legal person or other organization plus the signature of its legal representative or its authorized agent.
The signature on a bill of exchange shall be the real name of the party concerned.