In practice, non-compliant invoices are often received. What should I do if I receive non-compliant invoices to reduce tax risks?
What should I do if I can't receive a compliant invoice?
If an enterprise obtains invoices that do not comply with the regulations, such as privately printed, forged, altered, invalidated, illegally obtained, falsely issued, or filled in irregularly, as well as other external vouchers that do not comply with the relevant provisions of national laws, regulations, etc., shall not be used as pre-tax deduction vouchers, and shall be required to make up for them in a timely manner. If the reissued or reissued invoices and other external vouchers meet the requirements, they can be used as pre-tax deduction vouchers.
In the process of re-issuance or replacement of invoices and other external vouchers, if an enterprise is unable to re-issue or replace invoices or other external vouchers due to special reasons such as cancellation or revocation by the other party, revocation of business license in accordance with law, or identification of abnormal accounts by the tax authorities, etc., the corresponding expenditure can be retroactively deducted to the pre-tax deduction of the year in which the expenditure occurs (the retroactive period shall not exceed five years) after confirming the authenticity of the expenditure with the following information.
After the end of the final settlement period, if the tax authorities find and inform the enterprise, it shall make up or replace the enterprise within 60 days from the date of notification, or provide relevant materials that can confirm the authenticity of the expenditure.
In practice, we often receive invoices with typos, the biller is the administrator, etc., is this kind of invoice non-compliant? Can I deduct it? Let's take a look at the specific situations in several categories.
Can I still deduct a wrong word in the special ticket?
According to the provisions of Article 28 of the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices:
When issuing invoices, units and individuals must fill in the order of numbers, fill in the complete items, the content is true, the handwriting is clear, all the copies are printed at one time, the content is completely consistent, and the invoice copy and deduction copy are stamped with the special seal of the invoice.
According to the provisions of the invoice management measures, the address on the special ticket is wrongly written, which is a situation where the content is not completely consistent. However, it is understood that in some local tax bureaus, this type of invoice can be checked normally, and if the local tax bureau does not specifically require it, it can be deducted normally.
Therefore, this problem needs to be divided into several specific situations:
Situation 1: The taxpayer's name or taxpayer identification number is incorrect.
If the taxpayer's name and taxpayer identification number are wrong, it must not be deductible, because once these two are wrong, then the system will definitely not be able to correctly identify the taxpayer, so it will not be able to deduct.
Scenario 2: The wrong address or bank account is opened.
What if the address or bank card number is wrong? Then we need to divide it into two situations:
1. The special ticket can be checked normally.
If the received special ticket can be checked on the "check platform", then it means that the special ticket is likely to be deducted normally. However, each local tax bureau has different management of invoices, so it is recommended to consult the local 12366 or confirm with the tax administrator.
2. The special ticket cannot be checked normally.
If the received special ticket can not be found on the "check platform", it means that the special ticket cannot be deducted, therefore, once this situation occurs, we should not hesitate, return the invoice directly, ask the other party to re-issue, and strengthen communication with the other party to avoid opening the wrong address again.