What Are the Different Types of Business Invoices?

Commercial invoice is a list issued by the seller containing the name, quantity and price of the goods. It is the main document for the buyer and seller to transfer the goods and settle the payment. Basis of claims and claims between the two parties. ^[1]

commercial invoice

1. The seller's column must fill in the full name and address in accordance with the contract and letter of credit. The general name and address should be separated by a branch.

2. The buyer column is also called the consignee or header of the invoice. When a letter of credit is used for payment, the commercial invoice must be made payable to the applicant for the letter of credit, unless the letter of credit provides otherwise. For documentary collection business, the consignee on the invoice should be based on the buyer or the specified name listed in the contract, and specify the detailed address.

3. Invoice number. The invoice number is prepared by the exporter. It is convenient for the exporter to search, and it also represents the number of a full set of documents and a certain batch of goods. Rugao

The role of commercial invoices is as follows:

(1) The importer can understand and grasp the overall situation of the shipment;

(2) As

There is no uniform format for commercial invoices, and each unit that issues a commercial invoice has its own invoice format. Although the formats are different, the items filled in commercial invoices are similar. Generally speaking, commercial invoices should have the following main contents:

(1) The invoice number (Invoice No.) is uniformly numbered by each company.

Invoice as the center

1. In actual business, there are often multiple types in one invoice.

Examples of L / C commercial invoice terms:

1) Signed commercial invoice in 6 copies.

2) Beneficiary's manually signed commercial invoice in five folds.

3) Commercial Invoice in 8 copies price CIF Bangkok showing FOB value, freight charges and insurance premium separately.

1. Review the invoice layout. There are different invoice layouts in different periods. If you find that the old invoice is used for reimbursement overdue, you should check the reason to see if there is a problem. It depends on whether the printing of the invoice is clear, whether there are any errors or omissions, and whether it is true or false.

2. Review invoice handwriting. See if the invoice photo, date, product name, quantity, unit price, uppercase and lowercase writing, pen body, stroke fineness, and indentation are consistent. Are there any traces of discoloration of useless agents, alterations with an eraser, a knife, etc.

3. Review the invoice copy. See if the copied handwriting is the same color. Both the front and back of the invoice should be carefully looked at, and whether the duplicates should have been duplicated in line with the actual situation of the duplicates. There are no traces of partial duplication on the back. If the second copy of the invoice is not copied, but filled out with a pen or ballpoint pen, it indicates that there is a problem.

4. Review the invoice and fill in the displacement. When printing and binding invoices for the enterprises designated by the tax authorities, the vertical and horizontal ranks of each link are aligned and have a fixed position. If there are abnormal shifts in the handwriting of the invoice, the problem may exist.

5. Review the contents of the invoice. See whether the time, table photo, unit price, quantity, and amount of the invoice reimbursement are complete; see if the name of the invoice item is specific, correct, and clear, such as the category name written-production supplies, office supplies, pay electricity, department stores, daily miscellaneous , Local products, and the amount is large, in this case, whether the payment is cash or transfer checks, there may be problems.

6. Review the scope of invoice distribution. For example, the appliance repair department and processing store's invoices, but the item name is coal, obviously there is a problem.

7. Check whether the name of the invoice unit is the same as that of the consignor or receiver.

8. Check whether the name of the purchase unit as written on the invoice counter matches the name of the actual receiving unit and payment unit.

9. Examine whether the same supplier, especially individual industrial and commercial households, used invoices from different units.

10. Review the invoice number. See if the invoice of the same unit is in the unit multiple times

Invoice purchase refers to the units and individuals that have gone through tax registration and obtained tax registration certificates (hereinafter referred to as taxpayers) in accordance with the law, and need to use invoices when purchasing and selling goods, providing or receiving business services, and engaging in other business activities. The local competent tax authorities apply for the use of invoices and go through the relevant ticket purchase procedures.

The taxpayer shall hold the tax registration certificate, the identity certificate of the operator, the stamp of the special stamp of the invoice made in accordance with the specifications of the tax authority of the State Council, and other documents, and go through the receipt and purchase formalities with the competent tax authority. The competent tax authority shall, in accordance with the business scope and scale of the taxpayer, confirm the type and quantity of the invoices for purchase and purchase, and the method of collection and purchase, and issue the invoice collection book.

For taxpayers who need to use invoices temporarily, they can directly apply for invoices to the competent tax authorities where the production and operations are located by virtue of their written certificates of production and business operations, and their identity certificates.

A taxpayer who temporarily engages in business activities outside this Municipality shall obtain the invoice of the place of business from the tax authority of the place of production and operation based on the certificate of the local tax authority.

Taxpayers from foreign provinces, autonomous regions, and municipalities who come to this city to engage in temporary business activities and need to purchase invoices may require them to provide a guarantor or pay a deposit of not more than 10,000 yuan based on the coupon limit and quantity of the invoices they have purchased and the deadline Invoice cancellation. If the invoice is paid off on schedule, the guarantor's guarantee obligation or refund of the security deposit will be released. If the invoice is not paid off on time, the guarantor or the security deposit shall bear legal responsibility.

Notes:
The tax authority is the competent authority for invoices and is responsible for the management and supervision of invoice printing, purchase, issuance, acquisition, storage, and cancellation. Taxpayers shall issue, use and obtain invoices in accordance with regulations.
When taxpayers receive and purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities. The tax authorities shall conduct inspections in accordance with regulations.
The tax authorities shall issue funds to settle bills when receiving the deposit.