The pilot of invoicing of digital electricity tickets has increased, and 27 provinces and cities across the country can issue digital invoices. Two new styles will be added from October 1st!
01
Two new styles of digital electricity invoices have been added!
Effective from October 1st!
On September 22, Hubei Province, Hebei Province and Heilongjiang Province announced the pilot of digital electricity invoices
The invoicing pilot of digital tickets has been increased to 27 provinces and cities:
Compared with the previous documents, the biggest change point in the documents issued by the newly added pilot provinces is the addition of two types of new invoices: "electronic invoice (air transport e-ticket itinerary)" and "electronic invoice (railway e-ticket)", which marks that the number of ticket types of mainland digital electronic invoices has reached a total of four, namely electronic invoices (special VAT invoices), electronic invoices (ordinary invoices), electronic invoices (air transport e-ticket itinerary slips) and electronic invoices (railway e-tickets). The new style will be available on October 1:
1. Number of electric tickets (air transport e-ticket itinerary)
2. Counting electric tickets (railway electronic tickets)
In addition, according to the announcements issued by the three provinces, the editor has sorted out the latest operation practices of digital invoices for everyone, so quickly forward and collect~
02
How to issue a digital invoice?
1. Log in to the electronic tax bureau, [I want to do tax] - [Invoicing business]. As shown in the following figure:
2. Select [Blue Letter Invoice Issuance]. As shown in the following figure:
PS: If a taxpayer issues an invoice for the first time, he can first carry out [billing information maintenance]:
3. Select [Immediate Invoice] - [Electronic Invoice], select the invoice type [VAT Special Invoice / General Invoice], and select [Specific Business] as needed. As shown in the following figure:
4. Let's take the "VAT special invoice for cargo transportation services" as an example to illustrate the steps to fill in the information issued by the invoice:
(1) Fill in [Purchaser Information]: If issuing a special VAT invoice, [Name] and [Unified Social Credit Code/Taxpayer Identification Number] are required; If a general invoice is issued, only [Name] is required.
(2) Fill in [Billing Information]: [Project Name] [Amount (Including Tax)] [Tax Rate/Collection Rate] [Tax Amount] four items are required.
(3) Fill in [Specific Information]: For the specific information of cargo transportation services, you need to fill in [Type of Transport] [Vehicle Brand] [Place of Origin] [Place of Arrival] [Name of Transported Goods]. As shown in the following figure:
PS: If you select [Specific Business], you need to fill in specific information. This specific information is equivalent to the remarks column that must be filled in for some paper invoices at present.
5. After filling in the information, confirm that it is correct and select [Invoice Issuance].
03
How to flush the digital invoice?
Scenario 1: After the invoice issuer issues an all-electric invoice, if the invoice recipient does not confirm the purpose and confirm the accounting, the invoice issuer will issue the red letter all-electric invoice in full after filling in the "Red Letter Invoice Information Confirmation Form" on the electronic invoice service platform, without the confirmation of the invoice recipient.
The specific operation steps are as follows:
1. Log in to the electronic tax bureau, [I want to do tax] - [invoicing business] - [red letter invoice issuance]. As shown in the following figure:
2. Select [Red Invoice Confirmation Information Entry], enter the corresponding blue invoice information, and click [Query]
3. Click [Select] on the page to automatically bring the selected blue invoice information to the page.
4. Click "Select" on the page to automatically bring the selected blue invoice information to the page.
5. After the "Confirmation Form" is successfully submitted, select [Red Letter Invoice Issuance] and click the corresponding "Confirmation Form" to issue a red letter invoice. As shown in the following figure:
Scenario 2: The recipient has confirmed the purpose or recorded the account
1. When the invoice recipient uses the [Electronic Invoice Service Platform], the invoice issuer or the invoice recipient can fill in and upload the "Red Letter Invoice Information Confirmation Form" on the electronic invoice service platform, and only after the other party confirms it on the electronic invoice service platform, the invoice issuer can issue a red letter all-electric invoice in full or in part.
Confirm the operation as follows:
(1) Taxpayers log in to the electronic tax bureau, [I want to do tax] - [invoicing business] - [red letter invoice issuance] - [red letter invoice confirmation information processing]. As shown in the following figure:
(2) Enter the query conditions and click the [Query] button.
(3) Click the [View] button to enter the page to confirm the information.
(4) Click the [Confirm] button to prompt that the confirmation is successful.
2. The invoice recipient continues to use the [VAT Invoice Integrated Service Platform], the invoice issuer fills in and uploads the "Confirmation Form" on the electronic invoice service platform, and after the invoice recipient confirms it on the VAT invoice comprehensive service platform, the invoice issuer will issue a red letter all-electric invoice or red letter paper invoice in full or in part.
Confirm the operation as follows:
(1) Select [Invoice Management] - [Red Letter Application Confirmation] in the menu to enter the following interface.
(2) Select "To be confirmed", enter the invoice number and seller identification number according to the invoice information, and click [Query].
(3) The query result is displayed as shown in the following figure:
(4) Drag the slider bar to the right and click [Action].
(5) Pop-up window as below screenshot shown:
(6) Check whether the data of the red letter invoice information confirmation is correct in the pop-up window, and slide down the vertical bar to enter the interface.
(7) After checking that it is correct, click the [Agree] button.
3. After the "Confirmation Form" is successfully submitted, select [Red Letter Invoice Issuance] and click the corresponding "Confirmation Form" to issue a red letter invoice. As shown in the following figure:
Xiaobian also sorted out the table about the invoice red flush for you, which can help you remember!
04
How do I receive digital invoices?
Scenario 1: The taxpayer's local electronic tax bureau has not updated and continues to use the "VAT invoice integrated service platform"
Taxpayers use the "VAT Invoice Integrated Service Platform" in various places to enter the "Tax Digital Account Module", and through screening, they can query and receive invoices issued through the electronic invoice service platform.
In addition, it is also possible to obtain an all-electric invoice delivered by the seller by email, QR code, etc.
Scenario 2: The taxpayer's local electronic tax bureau has not updated and no longer uses the "VAT invoice integrated service platform"
Taxpayers can use invoices through the local electronic tax bureau to carry out ticketing operations. The specific steps are:
1. Log in to [Electronic Tax Bureau] - [I want to do tax] - [Tax Digital Account].
2. Select [Invoice Inquiry Statistics] - [Full Invoice Inquiry].
3. After entering the query conditions, click Inquiry to view the obtained invoice.
05
How to check the digital invoice?
Units and individuals can check the all-electric invoice information through the national VAT invoice verification platform (https://inv-veri.chinatax.gov.cn). You can manually enter basic information such as invoice code and invoice number, or you can import it directly.
06
How to record and file digital invoices?
On May 17, the Accounting Department of the Ministry of Finance issued a notice on the accounting data standard for electronic vouchers, which clarifies the storage method of filing the reimbursement of several electronic tickets:
Notification Highlights:
If the receiving party obtains several electronic ticket reimbursements and records them,
First, the recipient may, in accordance with Articles 3 and 5 of the Circular, only use XML files containing digital signatures for reimbursement recording and filing, and may no longer be kept in paper form.
Second, if the receiving party needs to use the paper printouts of the PDF and OFD format documents of the digital electronic ticket as the basis for the reimbursement entry and filing, it shall also save the electronic file in XML format containing the digital signature of the digital invoice in accordance with the provisions of Article 4 of the Notice.
Here's a summary for everyone:
1. After the recipient receives the several electric tickets, there is no need to print them, and the reimbursement can be directly recorded and archived in an XML file.
2. If the recipient really needs to print several electronic tickets, in addition to saving the paper version of the invoice, it must also save the electronic file in XML format.
Therefore, the financial personnel pay attention: after receiving the digital ticket, whether it is printed or not, it is necessary to save the electronic file in XML format containing the digital signature of the digital signature!
Source: Finance First Classroom, Tax Lecture Hall, Mei Song Lecture on Tax, Tax Desk, Financial Manager, Tax Manager