what documents are required for catering to receive hand-torn invoices

There are three main types of units and individuals that can apply to the tax authorities for receiving and purchasing invoices:

(1) Units and individuals that have gone through tax registration according to law can apply for receiving and purchasing invoices after receiving tax registration certificates (originals and duplicates) or registered tax registration certificates (originals and duplicates).

(2) Units that do not need to go through tax registration certificates according to law need to use invoices. You can also apply for receiving and purchasing invoices.

(3) Units or individuals who temporarily engage in business activities outside the province, autonomous region or municipality directly under the Central Government can apply to the tax authorities of the place of business for receiving and purchasing invoices.

Units and individuals who are qualified to receive and purchase invoices can apply to the tax authorities for receiving and purchasing invoices. The specific procedures are as follows: For units and individuals who apply for receiving and purchasing invoices, they must first apply for purchasing tickets, provide the identity certificate of the agent, and pay taxes. For units or individuals who temporarily engage in business activities outside the province, autonomous region or municipality directly under the Central Government, in addition to the general conditions for receiving and purchasing invoices, they must also apply to the tax authorities in the place of business for receiving and purchasing invoices from the local tax authorities.

Conditions for VAT deduction

Conditions for vouchers

The tax deduction vouchers stipulated in the tax law include: special VAT invoices, customs duty-paid vouchers, purchase invoices or sales invoices for duty-free agricultural products. Uniform invoice for cargo transportation (or VAT invoice for transportation in areas where "VAT reform" is partially implemented).

In addition, according to the notice of Caishui [2112] No.15, since February 1, 2111, the expenses paid by VAT taxpayers for purchasing special equipment for VAT tax control system and the technical maintenance fees paid (hereinafter referred to as two expenses) can be fully deducted from the VAT payable.

Therefore, Local tax invoices for purchasing special VAT invoices for VAT tax control system and maintenance fees for tax control software can also be deducted.

Time conditions

Special VAT invoices issued by the anti-counterfeiting tax control system and other invoices that need to be certified and deducted by general taxpayers must be certified within 181 days from the date of issuance of the special invoices, otherwise, the input tax will not be deducted.

Imported goods: General taxpayers should make the first tax declaration within 91 days from the date of issuance.

what documents do you need to get a hand-torn invoice for catering? For the VAT invoices involved in the catering industry, you can apply to the local tax authorities for issuing VAT invoices, or you can purchase blank invoices, and use the VAT tax control system to issue invoices yourself. You can refer to our introduction above for the specific information needed to purchase and purchase invoices.