In the new regulations, the requirement to fill in the buyer's taxpayer identification number or can not be used as a tax voucher is only for the invoice date is from July 1, 2017 and after the general VAT invoice.

"July 1, 2017" refers to the invoice issuance date, not the reimbursement date, so if your VAT invoice is issued before July 1 and does not have the purchaser's taxpayer identification number, the reimbursement will not be subject to the above requirements; if it is issued on or after July 1 and does not have the purchaser's taxpayer identification number, the reimbursement will not be subject to the above regulations. If the invoice was issued on or after July 1 and does not have the purchaser's taxpayer identification number, it cannot be reimbursed.

Tips

The target is enterprises, including companies, unincorporated business corporations, branches of enterprises, sole proprietorships, partnerships and other enterprises. For ordinary VAT invoices payable to individuals or non-enterprise units such as government agencies or institutions, there is no need to fill in the taxpayer identification number.