How To Deal With VAT Invoices Overdue?
according to
State Administration of Taxation
(National Tax Letter No. [2003]962) on further improvement
Value added tax
Notice of "one window" management of tax returns. Article 1 stipulates that VAT general taxpayers produce value-added tax by selling goods and providing taxable services.
Special invoice
After that, if the sales returns, sales discounts and the original blue character special invoices are filled out, the following measures shall be taken according to different situations:
(1) if the seller has received the invoice couplet and deduction couplet returned by the buyer in the month when he issued the special invoice for blue word, and has not yet charged the account to the account processing, he can cancel the original blue print special invoice.
That is to say, in the invoice couplet, the deduction Union, and the corresponding stub couplet and the bookkeeping Union, mark the word "void" and paste it in the back of the stub link. At the same time, the original invoice electronic information of the anti counterfeiting tax control subsystem will be disposed of.
If the seller has already charged the account to the account processing, the special invoice should be issued through the anti-counterfeiting tax control system as the voucher for deducting the amount of the sales tax, and the special invoice for the blue character issued shall not be cancelled, nor shall the ordinary invoice be used as the voucher for the deduction of the output tax.
If the seller has received the invoices and couplet returned by the buyer after the opening of the special invoice for blue words, whether or not the account has been incorporated into the account processing, the certificate of deduction of the output tax should be issued through the anti-counterfeiting tax control system, and the special invoice for the blue character issued shall not be cancelled, nor shall the ordinary invoice be used as the voucher for the deduction of the output tax.
(two) because the buyer can not return the invoices and couplet of the special invoices, the seller receives the certificate of receipt or withdrawal of the goods issued by the principal tax authorities of the buyer's place. All the special invoices issued by the anti-counterfeiting tax control system shall be used as the voucher for the deduction of the output tax, and the special invoices issued for the blue words shall not be cancelled, nor shall the ordinary invoice be used as the voucher for the deduction of the output tax.
The requirement of article 962 has stated that only the original invoice is wrong, it can be returned to the seller to issue the invoices for VAT invoices (the actual operation is to issue a negative invoice according to the original wrong ticket contents, and then to issue a basket invoice to the buyer) according to the correct contents.
Since the VAT invoice is not certified, it can not be reopened.
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