Electronic ordinary invoice has the advantages of convenience, quickness, easy storage and query, so more and more enterprises choose to use electronic ordinary invoice. The following will introduce how to issue an electronic ordinary invoice.
I. Applying for Electronic Invoice Service
First of all, enterprises need to apply for electronic invoice service in the tax department and obtain the authority to issue electronic invoices. In the application process, you need to provide the basic information of the enterprise, tax registration certificate and other related materials.
Second, choose the electronic invoice issuing software
Enterprises can choose the electronic invoice issuing software that meets the national standards to issue. These softwares usually have the functions of invoice management, issuance and inquiry, which can greatly improve the efficiency and accuracy of issuing electronic invoices.
Third, enter the invoice information
When issuing an electronic invoice, the enterprise needs to enter the basic information of the invoice, including the buyer's name, buyer's tax number, invoice date, invoice number, invoice code, commodity name, specification, quantity, unit price and amount. This information needs to be accurate to ensure the legality and validity of electronic invoices.
4. Confirm and send the invoice
After entering the invoice information, the enterprise needs to carefully check whether the information is accurate, and then it can generate an electronic invoice. Electronic invoice can be sent to the buyer by email, SMS, etc., and can also be directly downloaded by the buyer on the electronic invoice platform of the enterprise.
V. Save and manage invoices
Enterprises need to establish a perfect electronic invoice management system to preserve and manage the electronic invoices issued. The storage period of electronic invoices should comply with the provisions of the tax authorities, and at the same time, the security and inquireability of electronic invoices should be ensured.
To sum up:
Issuing electronic ordinary invoices requires enterprises to apply for electronic invoice service in the tax department, select electronic invoice issuing software that meets national standards, enter accurate invoice information, send electronic invoices after confirmation, and establish a perfect electronic invoice management system for preservation and management.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 22 stipulates that:
Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.
Measures for the Administration of Online Invoices
Article 2 stipulates:
These Measures shall apply to the units and individuals that use the online invoice management system to issue invoices within the territory of the People's Republic of China for account opening registration, online invoicing and invoice inspection of the online invoice management system.