Invoices can be recorded across the year, resulting in invoices across the year for the following reasons:

1, because the invoices were forgotten and not recorded in a timely manner;

2, costs and expenses incurred in the previous year, due to the reimbursement staff did not reimburse the invoices in a timely manner, the accountant across the year to obtain the invoices;

3, the other party has been issued an invoice in the previous year, due to the payment is not received in full and the The invoice was only given in the following year.

Ordinary invoices issued notes are as follows:

1, in the sale of goods, services, and other business activities to collect money from the outside world, should be invoiced to the payer. Under special circumstances, invoices shall be issued by the payer to the payee;

2. The invoices shall be issued in accordance with the stipulated time limit, order, column by column, and all the joints shall be issued in a one-time and truthful manner and stamped with the invoice seal of the unit;

3. The use of computerized invoices shall be subject to the approval of the state tax authorities and the use of off-machine invoices supervised and manufactured by the state tax authorities in a unified manner and the stubs of invoiced invoices shall be bound into a book in accordance with the sequential number;

4. Bound into a book;

4, invoices are limited to the units and individuals in the city and county within the scope of the use of invoices, across the city and county should be used in the invoices of the place of business;

5, issuing invoices for units and individuals in the event of a change in the content of the tax registration should be handled accordingly for the invoices and invoice purchasing book of the change procedures; cancellation of the tax registration should be canceled invoices before the invoices and invoices should be surrendered purchasing book;

6, all units and individuals engaged in production and business, in the purchase of goods, services, and other business activities to pay money, to the payee to obtain invoices, shall not require a change in the name and amount;

7, the invoices that do not comply with the provisions of the invoices shall not be used as a reimbursement voucher, and any unit or individual has the right to refuse to accept;

8, invoices should be used in the validity of the date, the expiration date should be invalidated. The expiration date shall be invalidated.

Legal basis

"Chinese people's **** and the State invoice management measures"

Article 22 of the invoice shall be issued in accordance with the specified time limit, order, columns, all the joints of a one-time truthful invoicing, and stamped with the invoice seal.

No unit or individual shall not have the following false invoicing behavior:

(a) for others, for their own invoices that do not correspond to the actual business situation;

(b) so that others to issue invoices for their own invoices that do not correspond to the actual business situation;

(c) introduce others to issue invoices that do not correspond to the actual business situation.