If the real estate is purchased after May, 20 16 1 day, according to the relevant provisions of the camp reform, the real estate company sells the real estate, and the taxable behavior occurs on the day when the real estate company delivers the real estate to the buyer. In other words, buyers can get a receipt after paying the advance payment, but they can't get an invoice for the time being. Only when the house is delivered can they get the formal VAT invoice.
What should I do if I bought a commercial house before 20 1 May 61and didn't get the invoice? The property purchased before the "camp reform" has been delivered, but the invoice has not been obtained so far. According to the relevant regulations, taxpayers who need to reissue business tax-related invoices before the reform of the camp can issue ordinary VAT invoices before 20 17 12 3 1.
The specific process is that if the real estate development company has paid the business tax before May 20 16 1, but has not issued a business tax invoice to the buyers, the real estate development company can issue a general VAT invoice with the tax rate column of "excluding tax" according to the certificate issued by the competent local tax authorities that "the business tax amount has been declared but the business tax invoice has not been issued".
Jiang Feng, director of the Municipal State Taxation Bureau, said: If the commercial house was purchased after May 2065438 1, and the commercial house has been delivered, but the developer refuses to issue an invoice, please call the hotline 12366 in time to complain, and the national taxation department will deal with it seriously.