1. Since July, 2065438, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.
2. When issuing VAT invoices, the seller shall truthfully issue the contents of the invoices according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transactions as required by the buyer. When the seller issues an invoice, it will interface with the VAT invoice tax control system through the sales platform system and import relevant information for invoicing. If the invoice content imported by the system is consistent with the actual transaction, the sales platform system should be revised and improved in time.
3. If there are many kinds of goods purchased, the seller can issue a general VAT invoice. The buyer can use the general VAT invoice, shopping list or small ticket as the tax payment voucher.
How to correctly stamp the special invoice seal when issuing VAT ordinary invoices?
Ordinary VAT invoices (coupons) are composed of basic coupons or basic coupons plus other coupons, which are divided into two-page version and five-page version.
Where ordinary VAT invoices (discounted tickets) are issued by themselves, according to the provisions of Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), a special seal for your company's invoices shall be affixed to the issued invoices.
If you apply to the tax authorities for issuing ordinary VAT invoices on behalf of them (of course, it must conform to the circumstances and scope of issuing invoices on behalf of them), the tax authorities shall affix a special seal for issuing invoices in the remarks column of invoices.
What should I pay attention to when issuing an ordinary VAT invoice? Before issuing the general VAT invoice for the company, the Finance Department should also make sure that the company is qualified to issue the general VAT invoice. If the company is not qualified to issue ordinary invoices, it cannot issue them indiscriminately. If not, you can consider issuing an ordinary invoice to the tax bureau.