1. The reimbursement of invoices should be made in the month when the invoices are issued or as soon as possible, but not across years.
2. The invoice reimbursed by the company must be recorded in the current month to determine the income, and the validity period of the special VAT invoice certification is 180 days.
3. Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization.
4. Invoice stubs and invoice registers that have been issued shall be kept for 5 years.
Invoice reimbursement process:
1. The expense reimbursement person shall paste the reimbursement attachment on the expense reimbursement form by himself, fill it out completely according to the contents of the expense reimbursement form, and sign it at the expense reimbursement person;
2. Send the reimbursement form to the department head for review and signature;
3. The reimbursement person will send the reimbursement form to the finance department, which will be audited by the accountant;
4. The audited "expense reimbursement form" shall be submitted to the general manager for approval;
5. The cashier pays or settles the loan according to the reimbursement form approved by the general manager.
To sum up, it is Bian Xiao's relevant answer that invoices cannot be reimbursed for more than a few months. I hope it will help you.
legal ground
"People's Republic of China (PRC) invoice management measures" twenty-ninth.
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
"People's Republic of China (PRC) invoice management measures" thirtieth.
The tax authorities have the right to conduct the following inspections on invoice management:
Check the printing, purchase, issuance, acquisition, storage and invalidation of invoices;
Transfer-out invoice inspection;
Consult and copy vouchers and materials related to invoices;
Asking questions and information related to invoices from all parties;
When investigating an invoice case, you can record, video, photograph and copy the information and materials related to the case.