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Is there an invoice for buying a house and buying a house maintenance fund? Can I issue an invoice after paying the maintenance fund fee?
If real estate is purchased after May 20 16 1 day, according to the relevant provisions of the value-added tax reform, the real estate company sells the real estate, and the taxable behavior occurs on the day when the real estate company delivers the real estate to the buyer. In other words, buyers can get a receipt after paying the advance payment, but they can't get an invoice for the time being. Only when the house is delivered can they get the formal VAT invoice.
If the real estate development company has paid the business tax before May 1 2006, but has not yet issued a business tax invoice to the buyers, the real estate development company can issue a general VAT invoice with the tax rate column of "excluding tax" on its own according to the certificate issued by the competent local tax authorities that the business tax has been declared and the amount of the business tax invoice has not been issued.
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