Generally speaking, income can be confirmed. In the case of confirming that there is no invoice for income, it is necessary to clearly confirm whether the other party will ask for an invoice in the future. If you confirm that you need an invoice, you can reserve income after invoicing to avoid adjustment.
Of course, if there is indeed income that has been accounted for and needs to be invoiced later, you can reverse the bookkeeping voucher at the time of bookkeeping, and then invoice the income again, without handling the cost. However, appropriate adjustments should be made in the tax control system to offset non-ticketing income and increase billing income.
In fact, in real life, there are many cases without invoices. For example, some enterprises are facing end consumers, most of them don't need invoices, and there is a lot of income without tickets. In this case, enterprises can't think that customers don't want invoices, that is, enterprises don't recognize income and pay taxes without invoicing, which brings great tax-related risks to enterprises.
The meaning of the invoice:
Invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers.
Invoice is the carrier of recording economic activities and an important tool of financial management.
Invoice is an important basis for tax authorities to control tax sources and collect taxes.
Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.