2. Offline issuance requires the other party to upload the billing data to the billing system of the tax bureau before checking. This time is uncertain.
3. General invoices can be inspected normally after the next month 15 days (after the reporting period of the next month) after being issued by the other party. If they still can't check, you can call the other party and ask them to copy the tax return and upload the billing information. After the other party uploads the information, it can be viewed.
4. Due to the problem of off-line self-invoicing of taxpayers and the synchronization period of electronic invoice data (at least 1 day), online invoice inspection may be lagging behind.
5. Each invoice can be queried online 5 times a day. Please check the next day after exceeding the number of times.
The Measures for the Administration of Invoices in People's Republic of China (PRC) have corresponding provisions:
Article 27 The tax authorities shall provide convenient channels for inquiring the authenticity of invoices. Units and individuals that issue invoices shall establish a registration system for the use of invoices and set up an invoice register.
Regularly report the use of invoices to the competent tax authorities. Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the alteration and cancellation procedures of invoices and invoice purchase books.
Extended data:
Special VAT invoices must be issued in accordance with the following provisions:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.
6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.
7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.
8. Special invoices shall not be issued for use.
Baidu encyclopedia-special invoice for value-added tax