I. Location of Tax Number of VAT Ordinary Invoice
VAT ordinary invoice is a common invoice type in daily transactions. On this kind of invoice, the tax number is usually located in the upper left corner or upper right corner of the invoice, adjacent to key information such as invoice date, invoice code and invoice number. The tax number is generally a string of numbers to identify the unique identity of the taxpayer.
Two. Location of tax number of special VAT invoice
Compared with ordinary VAT invoices, the format and content of special VAT invoices are more complicated. On this kind of invoice, the tax number is usually located in the buyer's information column. This column usually includes the name, address, telephone number and tax number of the buyer. The tax number is displayed in this column together with other information for easy reference and verification.
Three, other types of invoice tax number location
In addition to ordinary VAT invoices and special VAT invoices, there are other types of invoices, such as unified invoices for motor vehicle sales and unified invoices for used car sales. Due to different invoice types and formats, the tax number positions of these invoices may be different. Generally speaking, the tax number will be located in the obvious position of the invoice and displayed together with other key information of the invoice.
Fourth, matters needing attention
When checking the invoice tax number, we need to pay attention to the following points: first, ensure that the invoice is true and effective, and avoid being deceived by fake invoices; Secondly, check whether the tax number is clear and accurate, so as to avoid the tax declaration and financial treatment being affected by the wrong tax number; Finally, pay attention to keep the original invoice for future inspection and verification.
To sum up:
The location of the invoice tax number varies with the type and format of the invoice. For ordinary VAT invoices, the tax number is usually located in the upper left corner or upper right corner of the invoice; On the special VAT invoice, the tax number is located in the buyer's information column. When checking the invoice tax number, we need to pay attention to the authenticity of the invoice, the clarity and accuracy of the tax number, and properly keep the original invoice.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22 provides that:
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.