The invoice code is a 12-digit number in the upper right corner of the invoice. That is the invoice code. Originally, ordinary VAT invoices had 10 digits, but after January 1, 2018, they were uniformly changed to 12 digit invoice codes.

The invoice code is the code marked by the tax department on the tax invoice. When we check the authenticity of a tax invoice, we need to enter the invoice code.

Extended information:

Number meaning

Ordinary invoice code (12 digits)

Ordinary invoice is what is usually called a manual invoice The code is 12 digits.

The first digit is the tax bureau code (1-national tax, 2-local tax).

The 2nd to 5th digits are the first 4 digits of the administrative division code. The 6th and 7th digits are the year code (take the last two digits, for example, 2005 is represented by 05).

The 8th digit is the invoice industry code (among them, the national tax industry classification: 1-Industry, 2-Commerce, 3-Processing and repair industry, 4-Acquisition industry, 5-Water and electricity industry, 6-Others ;Local tax industry classification: 1-Transportation industry, 2-Construction industry, 3-Finance and insurance industry, 4-Postal and telecommunications industry, 5-Cultural and sports industry, 6-Entertainment industry, 7-Service industry, 8-Transfer of intangible assets , 9 - selling real estate, 0 - indicating other).

The 9th digit is the invoice category code (1-handwritten invoice in the uniform style of the tax authority, 2-computer invoice in the unified style of the tax authority, 3-handwritten invoice named by the enterprise, 4-computer invoice named by the enterprise , 5-tax control cash register invoice, 6-other invoices except 1 to 5, 7-invoice exchange certificate).

The 10th digit is the amount version code (0-computer version, 1-ten thousand yuan version, 2-hundred thousand yuan version, 3-million yuan version, 4-ten million yuan version, 5-thousand Yuan version, 6-hundred yuan version, 7-ten yuan version, 8-tax control cash register, 9-no amount limit).

The 11th and 12th digits are the batch number (annually, numbered according to the approved printing sequence).

The general invoice code consists of national and local tax code, administrative region code, year code, industry code, invoice type code, etc., with a maximum of 12 digits. It is compiled in the following order from left to right: the 1st digit is the national and local tax code, the 2nd to 5th digits are the administrative region code, the 6th and 7th digits are the year code, the 8th digit is the industry code, and the 9th digit ~The 12th digit is the invoice type code.

The value-added tax invoice code (originally 10 digits, adjusted to 12 digits starting from January 1, 2018)

The codes for special VAT invoices and ordinary VAT invoices were originally 10 bits.

The first four digits of the special value-added tax invoice are the administrative division code, the fifth and sixth digits are the year, the seventh digit is the printing batch, the eighth digit is the text version, and the ninth digit is the copy. , the tenth digit is the amount version.

The first and fourth digits of a general VAT invoice are the administrative division code, the fifth and sixth digits are the year, the seventh digit is the printing batch, and the eighth digit is the invoice type (the general VAT invoice is 3 ), the ninth digit is the joint number, and the tenth digit is the amount version (for ordinary VAT invoices, it is 0).

Types of invoices

General invoices and special value-added tax invoices.

Ordinary invoices: Mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. General invoices are composed of industry invoices and special invoices.

The former is applicable to a certain industry and business, such as unified commercial retail invoices, commercial wholesale unified invoices, industrial enterprise product sales unified invoices, etc.; the latter is only applicable to a certain business item, such as advertising fee settlement Invoices, commercial housing sales invoices, etc.

The special value-added tax invoice is a product of my country's implementation of the new tax system. It is a type of invoice set by the national taxation department based on the needs of value-added tax collection and management. It is specially used by taxpayers to sell or provide value-added tax taxable items. .

Special invoices have the same connotations as ordinary invoices. At the same time, it also has a more special function than ordinary invoices. It is not only a financial receipt and expenditure voucher that records the sales volume of goods and the amount of VAT. Moreover, it is a legal proof that records both the seller's tax liability and the buyer's input tax. It is a legal certificate that the buyer can use to deduct tax, and plays a key role in the calculation of value-added tax.