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How To Deal With VAT Invoices With Wrong Names

2011/1/31 10:30:00 63

[question]

The sales party should give a special VAT invoice to a company, which is wrongly opened to another company.

invoice

It has crossed the moon.

In which case, which side should I choose?

Apply

A special invoice for the scarlet letter? If it is applied by the seller, which company should be issued the certificate of rejection?

[answer]

According to the Supplementary Circular of the State Administration of Taxation on the revision of the provisions on the use of special invoices for value-added tax (No. 2007 of national tax [18]), the first third and fourth items relate to the provisions of the State Administration of taxation.

Regulations

They should be treated as follows:

1. if the buyer refuses to receive the special invoice, the Seller shall fill in the application form with the competent tax authorities within the time limit for the certification of the special invoices and fill in the application form with the specific reasons and the information relative to the special invoice for blue words. At the same time, the seller shall provide written materials written by the purchaser to write down the reasons for rejection, the specific items of the error and the correct contents, and the competent tax authorities shall issue a notice after verification and confirmation.

The Seller shall issue the scarlet letter special invoice according to the notice.

2. the seller has to fill in the application form with the competent tax authorities within the next month of issuing incorrect invoices for reasons which have not yet delivered the special invoice to the purchaser. The specific reasons for the application and the special blue print invoice information are provided on the application form. Meanwhile, written materials are provided by the seller for specific reasons, errors, specific items and the correct contents.

The Seller shall issue the scarlet letter special invoice according to the notice.