If you are a business owner or financial expert, you may encounter such a question: our company's registered address has been changed, can we still open a general invoice? This seems to be a simple thing, but it actually involves a lot of tax regulations and practical points, and if you don't figure these out, it may bring a lot of unnecessary troubles and risks to the company.
The general invoice, commonly known as the ordinary value-added tax invoice, is a tax document uniformly monitored, designed and issued by the tax authorities, and is used to sell goods, provide services and engage in other business activities of units and individuals to issue bills to buyers. One of the major features of the general ticket is that it has no special purpose, does not need to be specially applied, and does not need to be authenticated or deducted, but it can be used as the basis for tax administration and the taxpayer's income certificate.
The change of registered address, simply put, means that the enterprise changes the previous registered address to a new place in order to do better, and at the same time needs to complete the relevant change procedures in the industrial and commercial department. This change may or may not involve a change in the tax department, depending on whether the changed address is under the control of the same tax department.
In the end, whether you can open a general ticket depends on two aspects: first, whether the company itself can issue an invoice; The second is whether the enterprise applies for a general ticket.
If your company applies for a special ticket, then after the address change, whether it is a special ticket or a general ticket, it can be opened as usual; If your company only applies for a general ticket, then after changing the address, you can only open a general ticket.
Specifically, if the enterprise applies for a special ticket, the enterprise can issue a special ticket and a general ticket after changing the address, without any formalities, and the invoice will not be affected. But don't forget to change the address bar on the invoice to a new address when invoicing, so as to maintain the authenticity and validity of the invoice. If the enterprise does not apply for a special ticket, then after changing the address, it can only open a general ticket, and the special ticket cannot be opened.
If your company really can't issue invoices by itself, but you need a general invoice, then don't worry, go to the tax department to open it on your behalf! According to the relevant regulations, small-scale taxpayers who are unable to issue ordinary VAT invoices on their own can apply to the local taxation bureau for issuing ordinary VAT invoices on behalf of them when they sell the immovable property they have obtained, as well as other individuals who lease immovable property.
After the change of registered address, enterprises should grasp the following points when they are billing:
1.Quickly change the address information on the invoice to avoid making mistakes and causing the invoice to be useless or returned.
2.It is necessary to handle the procedures of payment, collection, and invoicing of invoices at any time to prevent invoices from being unable to be issued or being fined due to incomplete procedures.
3.Report the use of invoices in a timely manner, and do not conceal tax evasion, otherwise invoices may be banned or even fined.
4.Store and keep the invoice well, in case it is lost or damaged, the invoice will not be usable and even fined.
That's all for this article, if you still have questions, welcome to send a private message or leave a message!
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