1. If the business address of the enterprise is inconsistent with the registered address, a special VAT invoice shall be issued according to the address on the tax registration certificate (unified social credit code certificate).
2. The special VAT invoice says "bank and account number", so the basic bank and account number of the enterprise should be filled in when issuing the special VAT invoice.
3. When the seller issues an invoice, it shall truthfully issue an invoice that is consistent with the actual business. Buyers are not allowed to change the name and amount when obtaining the invoice, that is, they are not allowed to change the contents of their sales, such as providing accommodation fees and issuing invoices for "tourism services".
4. Invoices shall be issued in strict accordance with the tax classification codes of goods and services. Invoices issued by the new system cannot be issued in general ways such as "office supplies", "a batch of materials" and "gifts". For example, in the tax classification and coding of goods and services, there is a detailed category of "paper stationery and office supplies". Therefore, it is in line with the specification to write "paper stationery and office supplies" in the invoice summary.
5. The unit price and quantity on the invoice shall be truthfully filled in according to the relevant tax laws. When selling goods, the unit price, quantity and amount shall be reflected on the invoice; If it belongs to service labor, there is really no unit quantity that cannot be reflected.
6. There are restrictions when invoicing, and the goods sold cannot be opened all at once. When invoicing separately, the quantity will be decimal, such as "0.4 sets", as long as the total amount invoiced separately is consistent with the actual sales quantity.
7. There is no tax requirement for the drawer to fill in the special VAT invoice, but it is suggested to fill in the drawer's name truthfully, especially when receiving some special VAT invoices with a large amount relative to the enterprise, the drawer should not be an "administrator". By the way, to get special VAT invoices issued by some newly established commercial enterprises (check the website of the local industrial and commercial bureau to know whether they are newly established), the drawer is an "administrator", so be especially vigilant.
8. Whether the "drawer" and "reviewer" of VAT invoices can be the same person is not required in taxation, but from the perspective of internal control management, the "drawer" and "reviewer" should not be the same person, especially when receiving some special VAT invoices with a large amount relative to the enterprise.
9. Special invoice for refined oil, with the words "refined oil" in the upper left corner of the invoice.