The taxpayer identification number should be written in the ordinary VAT invoice, yes, it is mandatory.
The current laws and regulations only require taxpayers to provide address, telephone number, bank of deposit and account number information to the seller when requesting special VAT invoices, and there is no mandatory requirement to fill in the contact address, telephone number and bank of deposit on ordinary invoices.
It is aimed at enterprises, including companies, unincorporated legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises. The government and institutions are not clear. Due to the principle of prudence, it is suggested that institutions should write down the tax number if they have it.
In addition, the ordinary VAT invoice for meal expenses cannot be deducted from tax, but it can be used as business entertainment expenses within a reasonable range and deducted before income tax. Moreover, even if the business entertainment expenses are beyond the prescribed scope, they will always be reimbursed, and 25% or 15% of the enterprise income tax will be paid according to the regulations, and tax vouchers such as invoices are needed when reimbursement is made.
Therefore, there is nothing wrong with the statement that "invoices that do not meet the requirements shall not be used as tax vouchers to handle tax-related businesses, such as tax calculation, tax refund and credit".
whether it is internal control management or tax management, office expenses should be listed regardless of the amount. If the quantity is small, specify the specific product name directly on the invoice, such as glue, paper clips, stapler, etc. If the quantity is large, attach a list, and the list of special VAT invoices must be issued from the tax control system!
There is no category of "gifts" in the Invoice for Issuing Gifts "Tax Classification and Coding of Goods and Services". Enterprises must issue what they sell, and cannot write "gifts" in general. For example, red wine, tea, pens, etc., are truthfully issued.
in the classification and coding of goods and services tax, "tobacco products" have the following details: redried tobacco leaves, sliced tobacco, tobacco stems, cigarettes (Class A cigarettes and Class B cigarettes), cigarettes made of tobacco substitutes, cigars (cigars made of tobacco, cigars made of tobacco substitutes) and cut tobacco.
finally, how to check the authenticity of the ordinary VAT invoice. The website of the State Administration of Taxation for checking the authenticity of VAT invoices supports online checking of special VAT invoices, general VAT invoices (including electronic general invoices and roll invoices), unified invoices for motor vehicle sales and special VAT invoices for cargo transportation.
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