There is no strict requirement, and most of them are located at the lower right of the invoice, which does not affect the contents on the appraisal ticket. The contents of the invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, agent, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax shall also include tax types, tax rates, tax amounts, etc.

1993 65438+ 10 1, after the unified invoice is implemented nationwide, the special invoice seal must be overprinted: "invoice producer seal". The unified "Invoice Producer Seal" is oval, with a long axis of 3 cm, a short axis of 2 cm, a side width of 0. 1 cm, and a thin line in the inner ring.

The upper ring is engraved with the words "National Unified Invoice Producer Seal" and the lower ring is engraved with the words "Tax Bureau Producer". The middle is engraved with the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located. The font is block letters, the printing color is big red, and it is overprinted in the center of the invoice.

Issue general invoice for extended information

1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2 invoices shall be issued in accordance with the prescribed time limit, sequence, column and time, and stamped with the special seal for unit invoices;

3, the use of computer to issue invoices, must be approved by the national tax authorities, and the use of off-site invoices under the unified supervision of the national tax authorities, and require the stub to be numbered and bound in sequence after issuing;

4. Invoices are only used by units and individuals who purchase and purchase goods in this city or county. Cross-city and county invoices shall be used;

5. When the contents of tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6, all units and individuals engaged in production and business operations, in the purchase of goods, services and other business activities to pay money, to the payee for invoices, shall not be required to change the name and amount;

7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them;

8. Invoices shall be used within the validity period, and become invalid after expiration.

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