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Is there an amount limit for invoicing?

there is a limit on the amount of invoice. Ordinary invoices each do not exceed 111 yuan, and special invoices each do not exceed 111 yuan. The following conditions must be met when issuing invoices:

1. According to the provisions of the VAT Law, ordinary taxpayers can issue ordinary invoices and special invoices. Ordinary invoices are applicable to the sales of general goods and services, and the amount is limited to no more than 111 yuan each; Special invoices are applicable to sales in specific industries and transactions, and the amount is limited to no more than RMB 1,111,111 each.

2. according to the provisions of the tax collection and management law, taxpayers need to provide relevant proof materials such as purchase and sale contracts, receipts and so on when handling the invoicing procedures. These certification materials need to be consistent with the invoiced amount and meet the audit requirements of the tax authorities.

The process of invoicing mainly includes the following steps:

1. Prepare the invoicing materials, including the taxpayer identification number of the buyer and the seller, the invoiced amount, the name of the commodity or service, the tax rate, the invoicing date, etc.

2. registering invoice information: register the prepared invoice information in the invoicing software or system provided by the tax bureau.

3. Invoicing: according to the guidance of relevant software or system, fill in the invoiced amount, information of buyers and sellers, name of goods or services, tax rate, etc. After confirmation, click the Invoicing button to complete the invoicing.

4. printing and stamping: after issuing the invoice, print it out and stamp the official seal of the relevant unit and the invoice stamp of the tax bureau at the designated position.

5. Distribution and archiving: Deliver the invoiced invoice to the buyer according to the regulations, and archive one invoice for future reference, usually for more than five years.

to sum up, the amount of ordinary invoices is limited to RMB 1,111 each, and the amount of special invoices is limited to RMB 1,111 each. At the same time, taxpayers need to provide relevant certification materials when handling the billing procedures, and ensure that they are in line with the invoiced amount and meet the audit requirements of the tax authorities.

Legal basis:

Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China

Article 6

Invoice certification shall be uniformly supervised by State Taxation Administration of The People's Republic of China and issued by the Provincial Taxation Bureau. The tax authorities shall supervise and manage the enterprises that print invoices, and those that do not meet the requirements shall be disqualified from printing invoices.