When issuing a special VAT invoice, the address, telephone number, bank and account number must be completely and accurately filled in. Otherwise, it is considered unqualified and needs to be returned and reopened.
Article 11 of the Provisions on the Use of Special VAT Invoices stipulates that special invoices shall be issued according to the following requirements:
1. The project is complete and consistent with the actual transaction;
2. The handwriting is clear, no line pressing and no mistakes are allowed;
3. The invoice and deduction shall be affixed with the special invoice seal;
4. Issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special invoices that do not meet the above requirements.
Where an ordinary invoice is issued, the address, telephone number, bank of deposit and account number need not be filled in, but should be filled in accurately.
When issuing a special VAT invoice, the buyer's four information (name, taxpayer identification number, address and telephone number, bank and account number) should be filled in completely.
1. Name: the full name in the company's business license.
Paragraph 2 of Article 8 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Management of Ordinary Invoices stipulates that invoices used by taxpayers that do not meet the requirements, especially those without the full name of the payer, shall not be used for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement.
2. Taxpayer identification number: social unified credit code.
Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, 20 17) stipulates that from July 20 17/day, if the buyer is an enterprise, he shall provide the taxpayer identification number or unified social credit to the seller when requesting the ordinary VAT invoice.
When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.
3. Registered address: the registered address in the business license.
If the business premises are inconsistent with the registered address, fill in the registered address.
4. Telephone: the telephone number of tax registration.
5. Bank and account number: the account opening license or bank and bank account number filed by the tax bureau.