For reimbursement with receipts but no invoices, enterprises should keep accounts truthfully in accounting treatment, but in tax treatment, reimbursement expenses without invoices cannot be deducted before tax due to tax differences, so tax adjustment must be made.

1. Reimbursement only has receipts and no invoices. Whether it can be reimbursed or not, we need to analyze it to determine:

1, First of all, as far as accounting is concerned, as long as expenses are reasonable, they should be reimbursed normally, provided that they conform to the company's financial system, so just get the receipt and reimburse according to the normal process.

2. Secondly, at the tax level, only receipts that meet the tax system can be deducted before tax. Receipts that do not meet the requirements, and there are no invoices, can only be increased when the expenses are settled, which affects the deduction of enterprise income tax.

3. If the receipt we receive is a formal receipt from an administrative institution or a receipt issued by an unregistered individual when selling, it can be deducted before tax if it meets the relevant conditions of the following receipts in 500 yuan, except for the second one.

4. According to relevant regulations, in principle, standardized financial bills and vouchers should be provided when reimbursing expenses. Under special circumstances, if it is really impossible to obtain financial bills and vouchers, such as carrying out branch activities to buy light meals and mineral water, visiting party member, who is ill in hospital, buying fruit baskets and flowers, and mourning the death of party member, buying wreaths and couplets, etc., the handling personnel can issue a statement of the situation, and the secretary of the Party branch will check and sign the authenticity and compliance of the expenditure. After examination and approval according to procedures, the situation will be said to be the Ming Dynasty as the original voucher.

2. The legal voucher for reimbursement to constrain the other party's invoicing is an invoice, which should contain important contents such as invoice type, machine number, invoice code and invoice number. If there is only a receipt, it cannot be used as a valid voucher for reimbursement. When it is determined to reimburse this expenditure, it is best to obtain a formal invoice from the other party to prove its legitimacy. If the other party cannot issue an invoice, it can ask it to issue a receipt, which should include the following items: the name of the payee, the date of payment, the amount of payment, the name and address of the payer, the reason for the transaction, etc., and can also ask for credit certificates from both parties to the economic transaction.

Invoice is a kind of proof document with legal relationship. Economic transactions based on invoice can declare tax deduction within 90 days from the date of invoice issuance. Therefore, it is suggested that enterprises should try their best to obtain formal and effective invoices when reimbursing, so as to fulfill their tax management obligations.

Legal basis:

Article 16 of the Measures for the Administration of Invoices of the People's Republic of China

Units and individuals who need to use invoices temporarily may directly apply to the tax authorities in the place of business for invoicing on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities should collect taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.