I. Importance of invoice specifications and models
Invoice specifications and models are an important part of the invoice content, which is directly related to the specific information of the goods or services sold. Filling in the specifications and models accurately is not only helpful to protect the rights and interests of buyers and sellers, but also helpful to the supervision and statistics of tax authorities. Therefore, you must fill in the specifications and models carefully when issuing invoices.
Second, fill in the specific requirements of invoice specifications and models
1. Accuracy: the specifications and models filled in shall be completely consistent with the goods or services actually sold, and shall not be changed or fabricated at will.
2. Clarity: The description of specifications and models should be clear and clear, and avoid using too complicated or professional terms to avoid ambiguity.
3. Integrity: The description of specifications and models should be complete, covering the main characteristics and parameters of goods or services, so as to facilitate the buyer and tax authorities to know the specific situation.
Three. Common filling methods of invoice specifications and models
1. For goods with fixed specifications and models, such as electronic products and mechanical equipment, you can directly fill in the specific specifications and models on the invoice, such as "iPhone 14 Pro Max" and "excavator model XYZ- 123".
2. For customized products, consulting services and other services or commodities without fixed specifications, the main characteristics and parameters of the service or product can be described in detail on the invoice without filling in the specifications and models.
Fourth, matters needing attention
1. When filling in the specifications and models of invoices, the principle of honesty and trustworthiness shall be followed, and the facts shall not be intentionally concealed or distorted.
2. If you are not sure how to fill in the specifications and models, you should consult relevant departments or professionals in time to ensure the correctness of the filling.
3. When issuing electronic invoices, the filling method of specifications and models may be different from that of paper invoices, and should be filled in according to the requirements of electronic invoice system.
To sum up:
The filling of invoice specifications and models is an important part of invoice content, and it must be accurately described according to the specific specifications and models of the goods or services actually sold. Pay attention to accuracy, clarity and completeness when filling in, and follow the principle of honesty and trustworthiness. If you are not sure how to fill in the form, you should consult the relevant departments or professionals in time.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22 provides that:
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.