Small-scale taxpayers can issue special VAT invoices to the local competent tax authorities.
Special VAT invoices must be issued with general taxpayer qualification, business license of enterprise as a legal person, organization code, tax registration certificate (original and duplicate), and billing information, enterprise name, address and telephone number, bank and account number, and taxpayer identification number.
Extended data:
First, the process of issuing special VAT invoices
1. The process of issuing special VAT invoices is basically the same as that of issuing ordinary VAT invoices, but issuing special VAT invoices requires more systematic information, while issuing ordinary VAT invoices only requires the provider to search.
2. When issuing special VAT invoices, you need to prepare the qualification materials of the billing unit in advance:
A. invoicing information of special VAT invoices;
B. New version of the three-in-one business license (old version plus tax registration certificate).
3. After the above preparations are completed, you can apply to the company to issue a special VAT invoice.
4. Next, you need to submit an application or notice to the financial department of the company, explaining the relevant reasons.
5. Then, the text of the invoice. In this section, you need to list the information related to the invoice:
A. drawer, billing company and invoice type;
B Detailed list of goods, including name, model, quantity, unit, unit price, amount, total, etc.
6. Provide the above information to the relevant departments of the company, and after repeated examination, it will be finally issued by the financial department. After issuing, you can take the receipt and issue the documents to receive the special VAT invoice.
Two. Provisions on VAT invoices
Special VAT invoices must be issued in accordance with the following provisions:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.
6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.
7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.
8. Special invoices shall not be issued for use.
Baidu encyclopedia-special invoice for value-added tax