In China, legal persons need to abide by relevant laws, regulations and tax regulations when issuing invoices on their behalf. First of all, the legal person must meet the conditions such as the method of invoicing, quota and quota date stipulated by the tax authorities, otherwise it will be regarded as illegal and punished by the corresponding laws. Secondly, legal persons need to provide true and effective transaction vouchers and invoice-related materials, and keep them properly so that taxpayers can inquire and check them when necessary. In addition, if special VAT invoices are involved, it is even more necessary to strictly abide by the relevant regulations and procedures of the tax authorities. Otherwise, it is prone to problems such as staggered invoices and repeated invoicing, which will lead to tax-related risks and disputes. Therefore, it is suggested that enterprises must conscientiously implement relevant laws, regulations and tax regulations when issuing invoices on their behalf, and maintain communication and cooperation with tax authorities.
What conditions do legal persons need to meet when issuing invoices on their behalf? A legal person needs to meet the following conditions when issuing invoices: (1) It has legal person qualification; (2) Have a tax registration certificate; (3) There is an actual transaction relationship with the billing object; (4) Provide true and effective transaction vouchers and invoice related information; (5) Operate in strict accordance with the relevant regulations and procedures of the tax authorities. If a legal person does not meet the above conditions, it will bear corresponding legal responsibilities.
When issuing invoices on behalf of legal persons, they must abide by relevant laws, regulations and tax regulations, including conditions such as invoicing method, quota and quota date, and maintain communication and cooperation with tax authorities. Enterprises need to conscientiously implement relevant laws and regulations to avoid tax-related risks and disputes.
Legal basis:
Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.