If the following circumstances occur in accordance with Article 20 of Guoshuofa (2006) No. 156, the conditions for invalidation shall be met.
(I) The time when the returned invoice and deduction received did not exceed the month when the seller issued the invoice;
(II) The seller did not copy and did not keep the account;
(I) The purchaser did not authenticate or the certification result was "the taxpayer identification number did not conform to the certification", "the special invoice code and number authentication did not conform to the certification". The tax copy referred to in these regulations is to use an IC card or IC card and floppy disk to copy the invoice data before filing taxes.
Simply put, in the case where the invoice is issued within a month, the purchaser has not certified and returned the invoice couplet or deduction couplet, the seller can be invalidated in this case.
so cross months, what should I do if the buyer has certified it? In this case, only red invoices are issued. It is relatively troublesome to issue a red-word invoice for special value-added tax invoices than to invalidate them. The trouble is that you have to apply for a "license" before issuing, which is the "Information Form for Special VAT invoices for Special value-added tax invoices". Only by obtaining this information form can the seller issue a red-word invoice.
is actually this simple process. You need to open a red letter - application information form - issue a red letter. However, in this process, who should apply for the red-letter information form often causes debate among the buyer and seller.
In fact, the policy is also very clear about this issue. Document No. 47 of 2016 of the State Administration of Taxation has clear provisions.
The following is a chart to show this regulation.
So, it is very clear which party issues the red message information table. If a red invoice is required to issue a red invoice, the purchaser and seller will make a judgment on their own, and then one of them will apply for a red invoice according to the regulations, and the seller will issue a red invoice according to the information table.
Recently, Xiao A encountered such a thing. As the seller, Xiao A issued an invoice to the customer in June 2019. In August 2019, the customer called and said that the invoice would be returned because the invoice information was incorrect. Xiao A thought that the invoice was over a month and could only issue a red invoice, so he asked if the other party had already certified the deduction? The other party's finance said that there was no certification. Xiao A thought that the other party had returned the invoice couplet and deduction couplet because there was no certification. Because the special invoice that was certified according to regulations should be used as the purchaser's accounting voucher and cannot be returned to the seller.
Xiao A applied for the information form in the invoice system after receiving the invoice, preparing to issue a red invoice. As a result, as soon as the information is uploaded, the system reported that the information must not be issued because the invoice has certification information.
Xiao A sent this screenshot to the buyer. The buyer admitted that he had indeed checked and confirmed the invoice, but had not yet declared it. He originally planned to return the invoice, so he did not declare it, and then obtained a new invoice and then certified and deducted it.
Xiao A told the customer that this situation cannot be done like this. The purchaser must apply for the information form. The invoice that has been checked must be declared normally and timely. The input tax deduction will be transferred to according to the information form information in the month after the information form is issued. In order to meet the regulations, the input tax of is temporarily transferred to according to the information form information, so as to meet the regulations. The editor of
"Red Invoice" is often asked by everyone. Let's experience the following questions and see if you have encountered them?
1. When do I need to issue a red invoice?
2. Which party submits the red-letter information form for issuing the red-letter invoice?
3. Can a red invoice be issued if the invoice exceeds the certification period is returned?
4. Can I issue a partial red invoice?
5. The purchaser has applied for a red letter notice. When will the input tax be transferred out?
6. Do you still need to be certified when receiving a red invoice?
7. How to issue a red invoice with the special invoice attached to the list?
8. This month, only one red invoice was issued, but what should I do?
9. Originally, it was a red character, but how can I break the wrong red character?
Of course, there may be various messy situations in practice. You can leave your own problems so that all your peers can see them and work together to solve them.
1. When do you need to issue a red invoice?
Only when sales return, invoice is returned, invoice is issued, taxable service termination, etc., but does not meet the conditions for invoice voiding, or the sales part is returned and sales discount occurs, can a red invoice be issued.
means that the red invoice cannot be opened just by wanting to open it. You can issue it at will and rush back at will. During the inspection, the tax authorities will conduct a random inspection of the taxpayer's red-letter invoices. If it is not for the above reasons, the red-letter invoices will be punished.
For the above reasons, relevant evidence should be retained. For example, if the invoice is incorrect, there must be an explanation for the other party’s rejection, a written proof of the contract suspension required for service suspension, and a discount agreement for the discount required.
2. How to issue a red invoice in the system?
VAT Special invoice application process for issuing red-letter invoices is divided into three steps: fill in the red-letter information form, receive verification information form, and seller issuing red-letter invoices.
However, not all invoices need to issue a "Red Letter Information Form" first.
Currently, the general value-added tax invoices and electronic VAT invoices. The unified motor vehicle sales invoice does not require issuance of the "Red Letter Information Form". The red invoice is directly issued in the invoice system. Only when applying for a red-letter invoice for a special value-added tax invoice is required to issue a "Red-letter Information Form".
, and currently, the VAT electronic ordinary invoice does not support invalidation, if you issue the wrong one, you will only have red cancellation.
3. Which party will submit the application for the "Red Letter Information Table"?
People are often confused. Which one should apply for the red-letter information table?
Here, the editor will summarize it for you: whoever hands the invoice couplet and the deduction couplet will apply for it. Why is
so summarized?
The State Administration of Taxation Announcement No. 47 of 2016 mentioned the specific situation of applying for red-letter invoices as follows:
Let’s take a look at these application situations one by one
1. If the purchaser obtains a special invoice and uses it to declare deduction, the invoice couple and the deduction couple must be in the hands of the purchaser. If it is not there, it is a violation. Article 25 of the State Taxation No. 156, 2006, Article 25 of the special invoices used to deduct input tax from VAT should be certified by the tax authorities to be consistent with each other (except as otherwise provided by the State Administration of Taxation). A special invoice with certification matching should be used as the purchaser's accounting voucher and shall not be returned to the seller.
2. If the purchaser obtains a special invoice that is not used to declare deductions, but the invoice couplet or deduction couplet cannot be returned, of course, this is obviously also in the hands of the purchaser.
3. Needless to mention the situation of the seller’s application, the invoice was not handed over to the purchaser, and the return of the invoice was in his own hands.
So, it can be easily remembered. The invoice couplet and the deduction couplet are in the hands of that party and the party applies.
Have you remembered it?
4. Can a red invoice be issued if an invoice that exceeds the certification period is returned?
is OK.
Announcement of the State Administration of Taxation No. 47 of 2016 The State Administration of Taxation on the issue of red-word value-added tax invoices. If the seller issues a special invoice that has not been delivered to the purchaser, and the purchaser has not used it to declare deductions and return the invoice and deduction couplets, the seller can fill in the new system and upload the "Information Form".
When the seller fills out the "Information Form", he should fill in the corresponding blue-word special invoice information.
At the same time, the document abolished the "Announcement of the State Administration of Taxation on Issues Related to the Comprehensive Implementation of the Upgraded Version of the Value-Added Tax Invoice System" (Announcement No. 19 of the State Administration of Taxation 2015). The seller should fill in the upgraded version of the VAT invoice system within the special invoice certification period and upload the "Information Form".
However, it does not mean that you can issue it willfully because of this. There must be a major premise for issuing a red invoice.
This requires sales return, invoice issuance error, taxable service is suspended, etc. but does not meet the conditions for invoice voiding, or sales discounts are caused due to sales part return and sales discounts.
If you open red letters just because you artificially let the expired expire, there is a risk that the attachment materials for red letters are insufficient. Later, the tax bureau will have problems when checking the red-letter application materials.
5. The purchaser has applied for a red letter notice. When will the input tax be transferred out?
The purchaser needs to transfer the tax amount listed in the information form in the next month when filling in the information form, rather than waiting until the red invoice is received before transferring it out.
If the purchaser obtains a special invoice and has been used to declare deductions, the purchaser may fill in and upload the "Information Form for Issuing Red-Text Value Added Tax Special Invoice" in the new VAT Invoice Management System (hereinafter referred to as the "New System"). When filling out the "Information Form", the corresponding blue-Text Special Invoice Information shall be temporarily transferred from the current input tax amount according to the VAT tax amount listed in the "Information Form". After obtaining the red-Text Special Invoice issued by the seller, it shall be used as an accounting voucher together with the "Information Form".
Now the declaration system will automatically compare the value-added tax amount of the red-word information form copied by the tax filing. If it is inconsistent with the column 20 of the Appendix 2 you filled in the current period, it will be impossible to declare.
6. Red invoices do not require authentication. What should I do if I have certified it?
red invoice does not require authentication. The purchaser should temporarily transfer the value-added tax amount listed in the "Information Table" from the current input tax amount, and after obtaining the special red invoice issued by the seller, it will be used as an accounting voucher with the "Information Table".
But although red invoices do not require authentication, some people have scanned and authenticated them in practice! If you check it, it is definitely not possible to check it. The system cannot display the check information for red invoices.
Once you authenticate the information, it will enter a one-window comparison. If the input tax is filled in the one-window comparison part, if it is greater than the data you certified, it will not be passed. If you have an input tax that month, such as 100,000 yuan. If you authenticate a red letter - 10,000 yuan, then the input tax should be less than or equal to 100,000 yuan, and if you remove the data in the red letter and fill in 100,000 yuan, it will not be passed.
However, if you fill in the input tax part of 90,000, you will not fill in the input tax transfer. Since the current declaration system will also compare whether your tax control system has red information application form, it will prompt you that the input tax transfer must not be empty and cannot be declared.
So, once you authenticate the red invoice, it will be embarrassing! At this time, you have to go to the lobby to manually apply for the card clearance method by compulsory approval.
7. How to issue a red invoice for the special invoice attached to the list? If you need to issue a red invoice for special value-added tax invoices issued by
, the "Content of red invoices" column of the "Information Form" should be filled in truthfully according to the goods, services and services sold. The current new VAT invoice system does not support red-text VAT special invoices with lists.
So if it is a positive invoice for returning the list of invoices, the seller cannot issue a red list in the invoice system, so it can only be said.
"The above picture is the query result of the national VAT inspection platform". For details, please refer to the corresponding positive invoice and list. Compared with those with lists, there is a button "View the detailed list of goods" (as shown below)! So you can't find the list details, and you can't print out the red-text details.
Of course, if it is partly red, the purchaser should fill in the "Content for Issuing Red Invoice" column of the "Information Form" that you should fill in the truthfully according to the goods, services and services sold.
8. This month, only one red invoice was issued, but what should I do?
Second brother, I haven't issued other invoices this month, so a salesperson returned it and issued a red invoice. I had a problem with the declaration. What should I do if I can't pass it? The problem of
is occasionally encountered by taxpayers. Now the declaration system is one-window comparison. If there is a negative number, it may prompt that it cannot be passed and the declaration will not be successful. In this case, you can only bring your declaration form to the lobby to declare.
9. Originally, it was the red character, but how can I break it if I opened the red character wrongly?
1. The information table issuance issuance error, and the negative invoice issuance issuance is correct, resulting in the negative invoice issuance does not correspond to the information table. If the negative invoice does not correspond to the information table, the tax system will prompt that the verification is not passed and the company cannot make normal declarations.In this case, the tax authority needs to be requested to correct the information table and correct the incorrect information table number to the correct number so that the enterprise can declare normally.
2. After the red message information table is uploaded successfully, it is found that it needs to be modified or revoked. When the incorrect information form is not uploaded, it can be invalidated directly in the invoice system; once the upload is successful, the taxpayer cannot modify or revoke it. The information form for the Issuance of Special Value-added Tax Invoices in Red Letters (Sticked Official Seal) and the Application Form for the Issuance of Red Letters (Sticked Official Seal) and the original ID card of the person in charge should be used to go to the tax service hall to revoke the information form.
3. Negative invoice issuance is incorrect, but it can no longer be invalid. If a negative invoice is issued incorrectly, you cannot apply for a red invoice. Therefore, if an error is found, it should be invalidated in time and the correct invoice is issued. If the wrong negative invoice cannot be invalidated, you need to explain the situation to the tax authority and ask the tax authority to provide handling opinions. The above information of
is compiled from the Internet by the electronic invoice management tool - WeChat mini program "Electronic Invoice Ledger". If you don't have any information, please add it!
1. When do you need to issue a red invoice?
Only when sales return, invoice is returned, invoice is issued, taxable service termination, etc., but does not meet the conditions for invoice voiding, or the sales part is returned and sales discount occurs, can a red invoice be issued.
means that the red invoice cannot be opened just by wanting to open it. You can issue it at will and rush back at will. During the inspection, the tax authorities will conduct a random inspection of the taxpayer's red-letter invoices. If it is not for the above reasons, the red-letter invoices will be punished.
For the above reasons, relevant evidence should be retained. For example, if the invoice is incorrect, there must be an explanation for the other party’s rejection, a written proof of the contract suspension required for service suspension, and a discount agreement for the discount required.
2. How to issue a red invoice in the system?
VAT Special invoice application process for issuing red-letter invoices is divided into three steps: fill in the red-letter information form, receive verification information form, and seller issuing red-letter invoices.
However, not all invoices need to issue a "Red Letter Information Form" first.
Currently, the general value-added tax invoices and electronic VAT invoices. The unified motor vehicle sales invoice does not require issuance of the "Red Letter Information Form". The red invoice is directly issued in the invoice system. Only when applying for a red-letter invoice for a special value-added tax invoice is required to issue a "Red-letter Information Form".
, and currently, the VAT electronic ordinary invoice does not support invalidation, if you issue the wrong one, you will only have red cancellation.
3. Which party will submit the application for the "Red Letter Information Table"?
People are often confused. Which one should apply for the red-letter information table?
Here, the editor will summarize it for you: whoever hands the invoice couplet and the deduction couplet will apply for it. Why is
so summarized?
The State Administration of Taxation Announcement No. 47 of 2016 mentioned the specific situation of applying for red-letter invoices as follows:
Let’s take a look at these application situations one by one
1. If the purchaser obtains a special invoice and uses it to declare deduction, the invoice couple and the deduction couple must be in the hands of the purchaser. If it is not there, it is a violation. Article 25 of the State Taxation No. 156, 2006, Article 25 of the special invoices used to deduct input tax from VAT should be certified by the tax authorities to be consistent with each other (except as otherwise provided by the State Administration of Taxation). A special invoice with certification matching should be used as the purchaser's accounting voucher and shall not be returned to the seller.
2. If the purchaser obtains a special invoice that is not used to declare deductions, but the invoice couplet or deduction couplet cannot be returned, of course, this is obviously also in the hands of the purchaser.
3. Needless to mention the situation of the seller’s application, the invoice was not handed over to the purchaser, and the return of the invoice was in his own hands.
So, it can be easily remembered. The invoice couplet and the deduction couplet are in the hands of that party and the party applies.
Have you remembered it?
4. Can a red invoice be issued if an invoice that exceeds the certification period is returned?
is OK.
Announcement of the State Administration of Taxation No. 47 of 2016 The State Administration of Taxation on the issue of red-word value-added tax invoices. If the seller issues a special invoice that has not been delivered to the purchaser, and the purchaser has not used it to declare deductions and return the invoice and deduction couplets, the seller can fill in the new system and upload the "Information Form".
When the seller fills out the "Information Form", he should fill in the corresponding blue-word special invoice information.
At the same time, the document abolished the "Announcement of the State Administration of Taxation on Issues Related to the Comprehensive Implementation of the Upgraded Version of the Value-Added Tax Invoice System" (Announcement No. 19 of the State Administration of Taxation 2015). The seller should fill in the upgraded version of the VAT invoice system within the special invoice certification period and upload the "Information Form".
However, it does not mean that you can issue it willfully because of this. There must be a major premise for issuing a red invoice.
This requires sales return, invoice issuance error, taxable service is suspended, etc. but does not meet the conditions for invoice voiding, or sales discounts are caused due to sales part return and sales discounts.
If you open red letters just because you artificially let the expired expire, there is a risk that the attachment materials for red letters are insufficient. Later, the tax bureau will have problems when checking the red-letter application materials.
5. The purchaser has applied for a red letter notice. When will the input tax be transferred out?
The purchaser needs to transfer the tax amount listed in the information form in the next month when filling in the information form, rather than waiting until the red invoice is received before transferring it out.
If the purchaser obtains a special invoice and has been used to declare deductions, the purchaser may fill in and upload the "Information Form for Issuing Red-Text Value Added Tax Special Invoice" in the new VAT Invoice Management System (hereinafter referred to as the "New System"). When filling out the "Information Form", the corresponding blue-Text Special Invoice Information shall be temporarily transferred from the current input tax amount according to the VAT tax amount listed in the "Information Form". After obtaining the red-Text Special Invoice issued by the seller, it shall be used as an accounting voucher together with the "Information Form".
Now the declaration system will automatically compare the value-added tax amount of the red-word information form copied by the tax filing. If it is inconsistent with the column 20 of the Appendix 2 you filled in the current period, it will be impossible to declare.
6. Red invoices do not require authentication. What should I do if I have certified it?
red invoice does not require authentication. The purchaser should temporarily transfer the value-added tax amount listed in the "Information Table" from the current input tax amount, and after obtaining the special red invoice issued by the seller, it will be used as an accounting voucher with the "Information Table".
But although red invoices do not require authentication, some people have scanned and authenticated them in practice! If you check it, it is definitely not possible to check it. The system cannot display the check information for red invoices.
Once you authenticate the information, it will enter a one-window comparison. If the input tax is filled in the one-window comparison part, if it is greater than the data you certified, it will not be passed. If you have an input tax that month, such as 100,000 yuan. If you authenticate a red letter - 10,000 yuan, then the input tax should be less than or equal to 100,000 yuan, and if you remove the data in the red letter and fill in 100,000 yuan, it will not be passed.
However, if you fill in the input tax part of 90,000, you will not fill in the input tax transfer. Since the current declaration system will also compare whether your tax control system has red information application form, it will prompt you that the input tax transfer must not be empty and cannot be declared.
So, once you authenticate the red invoice, it will be embarrassing! At this time, you have to go to the lobby to manually apply for the card clearance method by compulsory approval.
7. How to issue a red invoice for the special invoice attached to the list? If you need to issue a red invoice for special value-added tax invoices issued by
, the "Content of red invoices" column of the "Information Form" should be filled in truthfully according to the goods, services and services sold. The current new VAT invoice system does not support red-text VAT special invoices with lists.
So if it is a positive invoice for returning the list of invoices, the seller cannot issue a red list in the invoice system, so it can only be said.
"The above picture is the query result of the national VAT inspection platform". For details, please refer to the corresponding positive invoice and list. Compared with those with lists, there is a button "View the detailed list of goods" (as shown below)! So you can't find the list details, and you can't print out the red-text details.
Of course, if it is partly red, the purchaser should fill in the "Content for Issuing Red Invoice" column of the "Information Form" that you should fill in the truthfully according to the goods, services and services sold.
8. This month, only one red invoice was issued, but what should I do?
Second brother, I haven't issued other invoices this month, so a salesperson returned it and issued a red invoice. I had a problem with the declaration. What should I do if I can't pass it? The problem of
is occasionally encountered by taxpayers. Now the declaration system is one-window comparison. If there is a negative number, it may prompt that it cannot be passed and the declaration will not be successful. In this case, you can only bring your declaration form to the lobby to declare.
9. Originally, it was the red character, but how can I break it if I opened the red character wrongly?
1. The information table issuance issuance error, and the negative invoice issuance issuance is correct, resulting in the negative invoice issuance does not correspond to the information table. If the negative invoice does not correspond to the information table, the tax system will prompt that the verification is not passed and the company cannot make normal declarations.In this case, the tax authority needs to be requested to correct the information table and correct the incorrect information table number to the correct number so that the enterprise can declare normally.
2. After the red message information table is uploaded successfully, it is found that it needs to be modified or revoked. When the incorrect information form is not uploaded, it can be invalidated directly in the invoice system; once the upload is successful, the taxpayer cannot modify or revoke it. The information form for the Issuance of Special Value-added Tax Invoices in Red Letters (Sticked Official Seal) and the Application Form for the Issuance of Red Letters (Sticked Official Seal) and the original ID card of the person in charge should be used to go to the tax service hall to revoke the information form.
3. Negative invoice issuance is incorrect, but it can no longer be invalid. If a negative invoice is issued incorrectly, you cannot apply for a red invoice. Therefore, if an error is found, it should be invalidated in time and the correct invoice is issued. If the wrong negative invoice cannot be invalidated, you need to explain the situation to the tax authority and ask the tax authority to provide handling opinions. The above information of
is compiled from the Internet by the electronic invoice management tool - WeChat mini program "Electronic Invoice Ledger". If you don't have any information, please add it!
