The invoicing content of the VAT general invoice will just write meal expenses. VAT general invoices can be exchanged and there is no deadline regulation. VAT general invoice refers to the receipt and payment vouchers issued and collected in the purchase and sale of goods, provision or acceptance of services and other business activities. Any unit or individual in the purchase and sale of commodities, provision or acceptance of services and engagement in other business activities, in addition to the special VAT invoices issued and collected by general VAT taxpayers, the various receipts and payment vouchers issued and collected are ordinary invoices.

Issued for the purpose of ensuring the implementation of the system of stating tax credits on VAT vouchers belonging to out-of-the-money taxes for use by enterprises. Taxpayers selling goods or taxable services shall issue VAT special invoices for VAT to the buyer, with sales and output tax stated separately. The use of special invoices as deduction vouchers is limited to general taxpayers where both the purchaser and the seller are VAT payers.

Prerequisite that the other party is a general taxpayer of VAT before the ordinary invoice can be exchanged for a special VAT invoice. The specific operation is as follows: the general invoice issued to the other party will be recovered, pasted in the original invoice stub, and stamped with the invalid seal, and then issue a red general invoice, after which, a special VAT invoice can be issued to the other party.

The use of ordinary invoices is to do for commercial vouchers, ordinary invoices refers to the purchase and sale of goods, provide or receive services and engage in other business activities, issued and received by the receipt of payment vouchers. It is relative to the special VAT invoice. Ordinary invoices are not deductible, that is, the full amount is paid according to the output tax.

Article 19 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT):

(1) When a taxable sale takes place, it shall be the day when the sales proceeds are received or when the sales proceeds are obtained; and if the invoices are issued first, it shall be the day when the invoices are issued.

(b) For imported goods, the day of customs clearance.

The time of occurrence of VAT withholding obligation is the day when the taxpayer's VAT obligation occurs.

Article 19 of the Measures for the Administration of Invoice of the People's Republic of China*** and the People's Republic of China sells commodities, provides services and engages in other business activities of the units and individuals, collects money for external business operations, and the party receiving the payment shall issue an invoice to the party paying the payment; under special circumstances, the payer shall issue an invoice to the party receiving the payment.