The processing of invoices is a matter that is often involved in the work of accountants. However, in the face of different realities, not all invoices can be received smoothly.
Below, let's learn from examples of what invoices we receive that need to be resolutely returned.
Case: Filled in the wrong invoice address and was convicted of tax evasion
The Wuhan Taxation Bureau once issued a tax administrative penalty decision, and the reason was that the address information on the property invoice was written incorrectly.
Case information
Company A deducted more than 1,000 yuan of input tax on property fees in a certain voucher.
However, due to the negligence of the financial staff, the address on the property fee invoice is inconsistent with the actual office address (the floor is written incorrectly).
Therefore, it was determined that the unit had over-deducted the input tax and failed to declare the input tax transferred out in accordance with the regulations, and the more than 1,000 yuan was taxed according to the relevant laws.
: VAT tax-related fine of more than 500 yuan.
When dealing with invoice-related work, we must check every detail to avoid small mistakes.
Reminder: The deadline for the final settlement of enterprise income tax is May 31, and the bills involving pre-tax deduction must be carefully checked for compliance.
Below, let's take a look at the error-prone details that need to be paid attention to before the invoice is credited:
These invoices cannot be recorded and will be returned upon receipt
1. Incomplete or incorrect invoice information cannot be reimbursed
1️⃣ Ordinary VAT invoice, without taxpayer identification number
Article 1 of the Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices (Announcement No. 16 [2017] of the State Administration of Taxation) stipulates that:
From July 1, 2017, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting an ordinary VAT invoice.
Invoices that do not meet the requirements shall not be used as tax vouchers.
2️⃣ The applicable tax rate for invoice business is incorrect
The VAT rate is different from that applicable to the business, and the invoice received with the wrong applicable tax rate shall not be reimbursed.
3️⃣ Invoices with no coded abbreviations or incorrect abbreviations
For VAT (electronic) special invoices and VAT (electronic) ordinary invoices issued on or after January 1, 2018, the "name of goods or taxable services and services" or "project" column must have a secondary "abbreviation" and the "abbreviation" is correct to be compliant.
If there is an error such as "*transportation services* + real estate", even if the tax rate is selected correctly, the input tax and pre-income tax deduction will not be deducted.
4️⃣ The remarks column of the received invoice is not filled, the items are incomplete or filled in incorrectly
In the actual business, the remarks column must be filled, and the information in the remarks column of the received invoice must be correct, if the real estate address of the leased immovable property invoice is inconsistent with the actual address, it shall not be reimbursed.
5️⃣ If the invoice is accompanied by a list, the list is not issued and printed from the anti-counterfeiting tax control system, but printed on A4 paper by yourself and cannot be reimbursed.
Second, it is inconsistent with the actual business and cannot be reimbursed
Article 2 of the Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices (Announcement No. 16 [2017] of the State Administration of Taxation) stipulates that:
When the seller issues a VAT invoice, the content of the invoice shall be issued truthfully according to the actual sales situation, and the content that is inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer.
1️⃣ Invoiced goods (such as office supplies, gifts, food, furniture, etc.), without specific details can not be reimbursed.
2️⃣ The invoice does not match the actual business (for example, if you buy cigarettes, but you are prescribed office supplies), you are suspected of false invoicing and cannot be reimbursed.
3️⃣ If there is no actual transaction, the invoice is directly false, and it cannot be reimbursed.
3. The invoice seal is not standardized and cannot be reimbursed
1️⃣ Wrong seal (financial seal or official seal), blurred, or not stamped with a special invoice seal.
2️⃣ Invoices printed with the old invoice supervision seal
The Announcement on Matters Concerning the Use of Electronic Ordinary VAT Invoices (Announcement No. 41 of 2018 of the State Administration of Taxation) stipulates that:
Invoices from the old version of the Producer's Seal after December 31, 2018 cannot continue to be used.
4. Receipt of third-party invoices cannot be reimbursed
In the process of economic transactions, if it is not possible to ensure the unity of capital flow, ticket flow and logistics (labor flow), it may be suspected of false invoicing.
Fifth, special attention: the provisions of the invoice for refined oil
1️⃣ Without the words "refined oil", it cannot be reimbursed.
Print "refined oil" in the upper left corner of the special VAT invoice for refined oil, ordinary VAT invoice, and electronic ordinary VAT invoice.
The second line in the upper left corner of the red letter invoice for return is printed with "negative sales number", and there is no such requirement for ordinary invoices (roll).
2️⃣ The "unit column" and "quantity column" of the refined oil invoice are filled in incorrectly and cannot be reimbursed.
The "Unit Column" of the invoice should select "Ton" or "Liter", and the "Quantity Column" of the blue invoice is required and not "0".
3️⃣ From March 1, 2018, refined oil invoices are not issued through the refined oil invoice issuance module in the new VAT invoice management system, and cannot be reimbursed.
What should I do if I receive a non-compliant invoice?
Invoices that do not comply with the provisions and other external vouchers that do not comply with the relevant provisions of national laws, regulations and other provisions shall not be used as pre-tax deduction vouchers, and shall be required to be reissued by the other party in a timely manner.
If the reissued or reissued invoices and other external vouchers meet the requirements, they can be used as pre-tax deduction vouchers.
Small invoices have so many normative requirements in actual work, not to mention others.