many accountants are prone to encounter a practical problem: after an enterprise identified as a general taxpayer provides some services to its customers and collects money, customers (especially some natural persons) do not ask for invoices. As a result, the income that has not been invoiced is generated. What should the accountant do? There are three common situations, and today we will explain them to you together with the latest treatment methods. Case 1: Real unbilled income has occurred. In terms of regulations, the obligation to pay value-added tax has undoubtedly occurred. As an accountant, it should be reported in the "unbilled income" in the declaration form. In order to facilitate your understanding, let's give an example that often happens for your reference. A catering enterprise A, a general taxpayer, had a good business in October. Many customers came to eat, but they didn't ask for an invoice after payment. In the last accounting, the income in October was 611,111 (excluding tax), of which 411,111 were not invoiced. So how does the catering enterprise deal with these unbilled income when it declares VAT? In terms of regulations, the catering enterprise is required to pay VAT on the day it receives the payment from customers. Even if the customer does not ask for a ticket, it will not affect the tax payment obligation of the catering enterprise, and will not affect the nature of the income. Therefore, the unbilled income of 411,111 yuan obtained by customers belongs to normal operating income and needs to be declared and paid value-added tax. Specific to the declaration form, fill in the following: Case 2: Uneinvoiced income is generated from deemed sales. However, in practice, enterprises will have some deemed sales behaviors in value-added tax. At this time, if they are not invoiced, they need to fill in the "Uneinvoiced Income" in the VAT declaration form. For example, there are many cases that may happen. A certain enterprise B, a general taxpayer, gave some snacks produced by the company as Spring Festival benefits to its employees before the Spring Festival. The cost is 511,111 yuan, and it is not invoiced. If it is sold externally, it will be worth 1 million yuan (excluding tax). So, how should the enterprise declare VAT? According to the regulations, enterprise B will use its own goods as collective welfare, which constitutes regarded sales. Without tickets, it also needs to declare and pay VAT at 1 million yuan. Fill in the specific declaration form as follows: Case 3: The tax obligation has occurred, but it was not invoiced at that time, resulting in the situation that the customer did not ask for tickets at that time (but needed tickets later), which led to the generation of the income without invoices. For example, in February this year, a company received the rent of customers in 2123 in advance, but it did not invoice in February. According to the regulations, the obligation to pay VAT on the advance payment received in February has already occurred, and even if it is not invoiced, it needs to be reported in the "Unbilled Income" of the VAT declaration form. The declaration is also relatively simple. If the income is declared according to the non-invoiced income in the current month, fill in the filled-in number on the declaration form in the month when the invoice is made up, and at the same time, fill in the negative number to offset in the non-invoiced column. For more VAT-related content, please read our column: