What should I do if I receive a non-compliant invoice

2021/04/15

What should an enterprise do if it receives a non-compliant invoice?

1. Make up an invoice:

The non-compliant invoice obtained by the enterprise cannot be used as a deduction voucher and will cause losses to the enterprise. Therefore, it is necessary to find the seller to reissue the invoice. The State Administration of Taxation stipulates that enterprises should obtain but fail to obtain invoices, other external vouchers, or obtain non-compliant invoices or other non-compliant external vouchers. If the expenditure is true and has actually occurred, it shall be before the end of the current year’s final settlement and payment period. , Requiring the other party to reissue or reissue invoices and other external vouchers. If the invoices and other external vouchers after the reissued or reissued meet the regulations, they can be used as the pre-tax deduction vouchers.

It is worth noting that the enterprise must find the real seller to exchange for the invoice. If the original invoice is a third party, and then find the original invoice to issue the invoice, it violates the principle of authenticity, legality, and relevance of the pre-tax deduction vouchers. , Cannot be used as a certificate for the pre-tax deduction of Party A’s company.

2. Special circumstances that cannot be reissued

In the process of re-issuing or re-issuing invoices and other external vouchers, enterprises cannot re-issue or re-issue invoices or other external vouchers due to special reasons such as cancellation, revocation, or legal revocation of their business licenses, as well as abnormal accounts by tax authorities. If the expenditure is verified by the following materials, the expenditure is allowed to be deducted before tax:

(1) Proof of the reasons for the inability to reissue, reissue the invoice, and other external vouchers (including the deregistration of business and industry, the cancellation of the institution, the inclusion of irregular business accounts, bankruptcy announcements, etc.)

(2) Contracts or agreements related to business activities

(3) Payment voucher for non-cash payment

(4) Proof of cargo transportation

(5) Internal vouchers for goods in and out

(6) Corporate accounting records and other materials


Founded in 2014,SY(Shenzhen)  Financial Consulting Limited. provides unique one-stop service for our clients in accounting, taxation and legal matters.

Our team is composed of lawyers, accountants and senior financial consultants with great experience dealing with international operations.

Our company aims to help small and medium-sized enterprises in China to operate overseas with reasonable cost.

We help our Chinese customers solve various problems such as: overseas company establishment, taxation and corporate legal matters.

At the same time, we provide professional accounting and legal services to assist oversea small and medium-sized enterprises to enter the Chinese market with reasonable cost.

Our service includes: setting up Chinese companies, opening Chinese corporate banking accounts, entering China's major internet business platforms, tax planning and tax penalty appeal, Chinese green card application, general corporate legal matters, and offshore profit shifting.

Most of our professional staff have more than 15 years experience in their filed.

It has been our commitment to help our clients to solve various international operational matters in one-stop with high quality and reasonable cost.