What should the financial personnel do when they receive the invalid invoice from the other party?

In the daily work of financial personnel, it is very common to receive invalid invoices from the other party. So what if the financial personnel receive the invalid invoice from the other party? Next, let's take a look with Xiaobian of Deep Space Network!

If an invalid invoice is received from the other party, the financial personnel should apply for a red-ink invoice and give it to the other party for re-invoicing.

The conditions involved in issuing red-ink ordinary invoices are as follows:

1. The seller's accounting treatment has not been done yet, and the original invoice has been returned by the buyer.

For the recovered invoice, the seller shall stick it on the back of the stub and indicate "invalid". If it is a sales discount, the seller should issue a sales invoice to the buyer (pay according to the discount), not a red-ink invoice.

2. If the seller's accounting treatment has been completed, the buyer will return the original invoice.

In addition to the blue receipt, the seller should also issue a red-ink invoice. Pay attention to the same content. Red-ink invoices offset current sales revenue.

3. The seller didn't do the accounting treatment, but the buyer did. In this case, the original invoice cannot be returned.

When the seller issues a red-ink invoice, it shall fill in a blue-ink receipt with the valid certificate of the buyer. The contents of the red-ink invoice are the same. The seller gives the red-ink invoice to the buyer, and its current sales expenditure can be deducted. Be careful not to tear up the remaining copies.

4. If the accounts of the buyer and the seller are handled properly, the original invoice cannot be returned at this time.

Note: in the case of discounted goods return, there is no need to issue warehouse receipts.

The buyer's valid certificates specifically include:

The recorded items and reasons of return goods are consistent with the contents of invoices and sales lists;

Seal: seal of the company or special financial seal;

Copy: Copy of original invoice and paid bank receipt.

Deep space network summary: invalid invoice received from the other party. At this time, the financial personnel should hand it over to the other party for re-invoicing. The details listed in the above small series need special attention!