Before this, we talked about the reasons and policies why every other month VAT invoice cannot be invalid, which can be accounted for in the form of VAT red letter invoice. However, many people left comments after reading it, saying that they didn't know much about its practical operation, so today we will discuss how to actually operate it.
After issuing VAT special invoice, if there are sales returns. If the taxable service is suspended, but the invoice does not meet the invalid conditions, or sales of partial returns and sales discounts, the seller may issue a special VAT invoice with red letters.
Actual operations are as follows:
1. The buyer has declared the VAT special invoice for deduction, the buyer can fill in and upload the red VAT special invoice information form (hereinafter referred to as the information form) in the new VAT invoice management system, the information form does not fill in the corresponding blue VAT special invoice information, should be temporarily transferred from the current input tax. After obtaining the red VAT invoice issued by the seller, it will be used as accounting document.
2. If the special VAT invoice obtained by the buyer is not used to declare deduction, but the invoice and deduction copy cannot be returned, the buyer shall fill in the corresponding blue VAT invoice information.
3. If the special VAT invoice issued by the Seller has not been delivered to the Buyer and the Buyer has not used it to claim deductions and return the invoice and deductions, the seller may fill out and upload the information form in the new VAT invoice management system. The Seller shall fill in the corresponding blue VAT special invoice information.
4. The competent tax authority receives the information form uploaded by the taxpayer through the network. After automatic verification, the system generates the information form with "red letter Invoice Information Form No." and synchronizes the information to the taxpayer system.
5. The seller shall issue a red VAT special invoice with the information form verified by the tax authority system, and issue it with negative sales in the new VAT invoice management system. The red VAT special invoice should correspond to the information sheet one by one.
6. Taxpayers can also verify the contents of the information form in the tax authority system by means of electronic information or paper information.
The above is the sales returns after issuing the VAT special invoice. When the taxable service is suspended, do you understand the actual operation of the red letter VAT special invoice?
