If the buyer authenticates the invoice, the invoice is not registered out of control. It can pass the certification normally, but the tax authorities will inform the buyer afterwards that the invoice is out of control (out of control after certification) and cannot be deducted. Deduction has been made and needs to be transferred out.
The so-called "out-of-control invoice", as the name implies, refers to out-of-control invoice. In accordance with the relevant regulations, if an enterprise fails to copy the tax return on time, and there is still no whereabouts after telephone contact and on-the-spot search by the tax authorities, the special invoices for anti-counterfeiting and tax control that have been issued and not issued in the current month shall be reported as "out-of-control invoices". Because the "out-of-control invoice" is caused by the escape of enterprises or the loss of invoices. Although the invoice belongs to the real ticket, it is more concealed and more difficult to prevent than the fake ticket.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.
According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.
Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.