After buy buy bought it, do you know all the relevant knowledge about issuing electronic invoices？

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This year’s Double Eleven, is everyone "hands-on"? After buying in buy buy, did you ask the merchant for the invoice in time?

Electronic invoice has been widely used in e-commerce market because of its advantages of convenient issuance, easy storage, convenient inspection and environmental protection. Then, do you know all the relevant knowledge about issuing electronic invoices? Let’s take a look!

Question 1: Can all online shopping require merchants to issue invoices?

A: Article 19 of the Measures for the Administration of Invoices in People’s Republic of China (PRC) stipulates that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer;

Under special circumstances, the payer will issue an invoice to the payee. Therefore, consumers can ask merchants to issue invoices when shopping online.

Question 2: Do I have to provide the taxpayer identification number when applying for invoicing?

A: Article 1 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017) stipulates that 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. The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises. It can be seen that Announcement No.16 is applicable to enterprises, not to individuals and non-enterprise units in government agencies and institutions.

Therefore, enterprises should provide taxpayer identification number or unified social credit code when applying for invoicing, individuals do not need to provide ID number and other certificate numbers, and non-enterprise units in government agencies and institutions may not provide taxpayer identification number or unified social credit code.

Question 3: The received electronic invoice is a PDF file opened by SMS, is it ok?

A: The Standard Specification for the Construction of Self-built and Third-party Electronic Invoice Service Platforms in State Taxation Administration of The People’s Republic of China (No.84 [2019] of the Ministry of Taxation) clearly requires the delivery of electronic invoices: "The electronic invoice service platform needs to support the delivery function of electronic invoice format documents. The drawer and the drawee can download the electronic invoice format file by themselves through the electronic invoice service platform, or the platform will deliver the electronic invoice format file or related information to the drawee by email, SMS, etc. "and" The electronic invoice format file should comply with the management requirements of the State Administration of Taxation, and the format supports PDF format, OFD format, tax custom format, etc. ".

Therefore, merchants deliver electronic invoices in PDF format by email, SMS, etc., which meets the requirements of relevant documents.

Question 4: What should I do if I receive an electronic invoice and want a paper invoice?

A: Article 3 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Implementation of VAT Electronic Invoice System (State Taxation Administration of The People’s Republic of China Announcement No.84, 2015) stipulates that if the drawer and the payee of VAT electronic invoice need paper invoices, they can print the format file of VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of VAT electronic invoice supervised by tax authorities.

Therefore, if you need a paper invoice, you can print the format file (color or black and white) of the VAT electronic ordinary invoice yourself. The electronic invoice has a tax control signature and an enterprise electronic signature, and there is no need to affix a special invoice seal after printing. Electronic invoices can be printed and used as vouchers such as invoice copy and bookkeeping copy respectively.

Question 5: Should the courier fee be included in the invoice amount for goods that are not included in the package?

A: Article 6 of the Provisional Regulations on Value-added Tax in People’s Republic of China (PRC) stipulates: "Sales amount refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling goods or taxable services".

Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates: "The extra-price expenses mentioned in the first paragraph of Article 6 of the Regulations include fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection fees, prepayments, packaging fees, package rentals, reserve fees, quality fees, transportation and handling fees and others.

Therefore, merchants selling goods without postage should issue invoices for all the fees charged.

Question 6: The invoice is wrong. What should I do?

Answer: According to Article 27 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People’s Republic of China (PRC): "After the invoice is issued, if it is necessary to issue a red-ink invoice for the return of sales, the original invoice must be recovered and marked as" invalid "or a valid certificate from the other party must be obtained. After the invoice is issued, if there is a sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the other party’s valid certificate. "

Therefore, if you find that the invoice is wrong, you should get in touch with the merchant in time, and then issue the correct electronic invoice after issuing the red-letter electronic invoice.

Question 7: How to check whether the invoice information is true?

Answer: You can log on to State Taxation Administration of The People’s Republic of China National VAT Invoice Inspection Platform (https://inv-veri.chinatax.gov.cn/), enter the invoice code and invoice number, select the date of invoicing, and enter the invoiced amount and verification code for inspection.

Thank you for taking the time

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Source: China Tax News.

Original title: "Do you know all the relevant knowledge about issuing electronic invoices after buy buy bought them? 》