Company reimbursement invoices payable to the individual or the company
Company reimbursement invoices payable to the company name.
The invoice should be issued by the payee to the payer when the business operation occurs to recognize the business income, and under special circumstances, it should be issued by the payee to the payer. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the user shall not issue invoices when non-operational business occurs, and shall not issue invoices when business transactions occur between departments within the unit to settle payments, and may use internal settlement vouchers.
The types of invoices include ordinary invoices and special VAT invoices. Ordinary invoices are mainly used by business taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as uniform invoice for commercial retailing, uniform invoice for commercial wholesaling, uniform invoice for product sales of industrial enterprises, etc. The latter is only applicable to a certain business item. The latter applies only to a certain business program, such as advertising expenses settlement invoice, commercial property sales invoice, etc..
I hope the above can help you, if there are still questions please consult a professional lawyer.
Legal basis:
"The Chinese people*** and the State invoice management measures" Article 19
Sale of goods, provide services and engage in other business activities of the units and individuals, external business operations to collect money, the payee shall issue an invoice to the payer; in special circumstances, the payer to the payee to issue an invoice.