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
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