New VAT General Invoice Policy

Thursday, 22 June 2017 10:56

The latest tax policy on invoice issue will take effective on 1st July 2017 as follows.

  • When the purchaser asks for the VAT general invoice from the seller, the purchaser should provide the “unified social credit code” as the tax identification number to the seller;
  • When the seller issues the VAT general invoice, the “tax identification number” of the purchaser should be filled in the relevant column.
  • Otherwise, the VAT general invoice without the “tax identification number” cannot be regarded as the legal tax proof.
  • The unified social credit code can be found on the business license of the purchaser.

Please note that the central government will take more serious manners on the management of invoice matters. Please inform the relevant staffs on this matter and ensure that the expense reimbursement is true and legal.

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