After purchasing goods, consumers have the right to ask merchants for invoices, and merchants are also obliged to issue invoices. Invoices and receipts that do not meet the requirements shall not be used instead of official invoices, nor shall they be used as financial reimbursement vouchers. Any unit or individual has the right to refuse to use them. No matter what reason the merchant has, it is illegal not to invoice.
Takeaway merchants need to meet the following conditions when issuing invoices:
1, invoicing qualification: Takeaway merchants need to register with the tax authorities, obtain taxpayer qualification, go through relevant tax registration procedures, and be qualified to issue invoices;
2. The contents of the invoice are true and accurate: when issuing an invoice, the take-away merchant shall ensure that the contents of the invoice are true and accurate, including the name, price, quantity, tax rate and other information of the goods or services, and shall not falsely open, underpay, repeatedly open or fill in false information;
3. Pay taxes in place: Takeaway merchants need to pay taxes in full and on time in accordance with laws and regulations to ensure that they pay taxes in place;
4. Correct invoice type: Takeaway merchants need to choose the correct invoice type to issue invoices according to the actual situation, such as general VAT invoices and special VAT invoices;
5. Specification of billing procedures: Takeaway merchants need to strictly abide by the billing procedures and billing specifications in accordance with the regulations and requirements of the tax authorities to ensure the legality and standardization of billing.
The process of invoicing for takeaway merchants is as follows:
1. Confirm customer information: After receiving the order, the take-away merchant needs to confirm the customer's name, address, contact number and other information to ensure that the information filled in when issuing the invoice is accurate;
2. Invoicing: The take-away merchant selects the correct invoice type according to the actual situation, fills in the relevant invoice contents, including the name, price, quantity, tax rate and other information of the goods or services, and then seals and signs it;
3. Invoice delivery: the take-away merchant will deliver the invoice to the customer, and after the customer signs for the goods or services, the invoice will be delivered to the customer at the same time;
4. Record ledger: The take-away merchant needs to record the issued invoices, including invoice number, invoice date, amount and other information, and file them for future reference;
5. Tax payment: Takeaway merchants need to pay the tax payable in full and on time in accordance with laws and regulations, and declare it within the time specified by the tax authorities.
To sum up, take-away merchants need to have the qualification to issue invoices, ensure that the contents of invoices are true and accurate, pay taxes in place, choose the correct types of invoices, and issue invoices according to the standardized process to ensure the legitimacy and standardization of their business activities.
Legal basis:
"People's Republic of China (PRC) invoice management measures" nineteenth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.