Since the introduction of the general taxpayer policy into small-scale taxpayers in May 2018, countless general taxpayers have completed the transformation of the nature of enterprises and become small-scale taxpayers.
However, the problem arises, how to invoice a small size?
Take a look.
How to issue invoices correctly?
In case of VAT taxable sales occurring after the date of registration, the transferee shall issue VAT invoice in accordance with the rate of levy. It may continue to issue VAT special invoice or ordinary invoice by itself through the VAT invoice management system, except in special circumstances.
For VAT taxable sales activities occurring during the period of general taxpayers, if no VAT invoice is issued and it needs to be reissued, the VAT invoice shall be reissued according to the original applicable tax rate or tax rate.
How should a reregistered taxpayer make a declaration?
Taxpayers who re-register shall calculate and pay VAT according to the simple taxation method from the date of registration, use the small-scale taxpayer declaration form to declare quarterly, and still declare monthly in the next quarter after the date of re-registration, and declare quarterly after the beginning of the next quarter.
< /p>The registration date of the current period shall be calculated and paid in accordance with the relevant provisions of general taxpayers.
