With the popularity of e-commerce and mobile payment, electronic invoice has become one of the main ways for enterprises to issue invoices. For enterprises, issuing electronic invoices can not only improve the efficiency of invoicing, but also save money. However, the electronic invoice needs to complete the directory setting before the subsequent operation can be carried out smoothly. Directory setting refers to configuring all file paths and formats required for invoicing in the invoicing software. When setting the directory, it needs to be set according to the actual situation of the enterprise, including file storage path, invoice collecting information, invoice type and so on. Only when these information are set correctly can the legality and accuracy of electronic invoices be guaranteed. After the directory setting is completed, you can enter the billing software to issue electronic invoices. In the process of issuing electronic invoices, we should pay attention to the accuracy of invoice information, the accuracy of amount calculation and the correct entry of taxpayer identification number to avoid mistakes and refunds.
What legal provisions should be paid attention to when issuing electronic invoices? Electronic invoices shall be issued in compliance with relevant national tax laws and regulations, including the Value-added Tax Law of People's Republic of China (PRC) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Improving Invoice Management. The specific provisions involve the content and format of invoice issuance, such as taxpayer identification number, invoice code, buyer information, etc. , must be accurate. At the same time, we should pay attention to the authenticity, integrity and validity of the data when issuing electronic invoices.
Directory setting is an important link in issuing electronic invoices. Only when the catalog setting is completed correctly can the subsequent electronic invoices be issued smoothly. In addition, when issuing electronic invoices, enterprises should also abide by relevant national tax laws and regulations, pay attention to the authenticity, integrity and effectiveness of invoice information, and ensure legality and accuracy.
Legal basis:
Article 7 of the Measures for the Administration of VAT Invoices in People's Republic of China (PRC) stipulates that the issuance and management of electronic invoices shall meet the following conditions: 1. The issuance, storage and inspection of electronic invoices shall ensure truthfulness, accuracy and completeness; 2. Electronic invoices shall be formatted in accordance with state regulations and stamped with electronic seals; 3. Electronic invoices shall keep special records of information security control and management of electronic invoices.