What does the VAT invoice invoicing prompt (the first line is not coded) mean?

Refers to the manual entry of commodity codes, which should be selected from the commodity code library. The new invoice management system has set up commodity and service codes, which need to be filled in in the pilot areas.

According to State Taxation Administration of The People's Republic of China's "Announcement on Issues Concerning Tax Collection and Management of the Pilot Project of Changing Business Tax to VAT" (No.23 of 20 16), before August 20 16, VAT taxpayers who have implemented the new VAT invoice management system should upgrade to the new system version with the function of "goods and services tax classification and coding" and select the corresponding code to issue VAT invoices.

Reason why the first line of VAT ordinary invoice is not coded:

1. When printing VAT invoices, the main reason for not assigning codes is that commodity codes are manually entered, so you should select them from the commodity code base.

2. The commodity code can be entered in advance or manually during invoicing; When entering in advance and filling in the invoice, you can select "Commodity Information" from the commodity code library; Enter it manually when invoicing, and you will be prompted to assign codes to goods without tax classification codes.

Extended data

Special VAT invoices must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".

The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.

6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.

7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.

8. Special invoices shall not be issued for use.

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