How long can the invoice data of electronic invoice be saved at most?

Users can query and print the invoiced invoice data of 12 months.

Legal analysis

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. The contents of the invoice include the name, date, quantity and agreed price of the products or services provided to the buyer. Each invoice has a unique journal number to prevent duplicate or skip invoices. The authorities that have the right to collect taxes and fees are the competent departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax shall be uniformly managed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the customs shall be vertically managed by the General Administration of Customs. National and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations, and most of the taxes belong to industrial and commercial taxes. Customs is responsible for collecting tariffs, including import and export tariffs and ship tariffs. There are many kinds of invoices, which are mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 9 The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall implement the principle of unified management of invoice printing, strictly examine the qualifications of invoice printing enterprises, and issue invoices to designated invoice printing enterprises.

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.