How to handle when input invoices cannot be obtained
- Case 1: Purchasing goods from non-business individuals (without invoices)
Business households when buying goods need to create a purchase list without invoices
In the purchase list, clearly state the seller's name, address, ID card number, item, quantity, unit price, total amount,...
The two sides signed confirmation with each other fully
This handling method can prove the legal origin of goods when the tax authority inspects.
- Case 2: Buying goods from a seller who is another business household but they do not issue an invoice
Request the seller to issue an electronic invoice.
If individual business households (the seller) do not meet the conditions for issuing electronic invoices, the two parties must make a purchase and sale contract, receipt, and delivery slip to prove the transaction.
This handling method, when the tax authority inspects, business households can explain the origin of the goods they have purchased.
- Case 3: Business households self-produce and process for sale, so there will be no input invoices.
Business households record production costs, raw materials, and labor according to books.
When selling, it is still necessary to issue normal output electronic invoices (selling invoices or electronic invoices generated from the cash register).
Case 4: Importing goods from wholesale markets, small retail outlets without invoices
The practical solution allowed by the tax authority is to create a list of purchased goods without invoices, similar to case 1.
Attached to it are payment documents (transfer, payment slip, delivery receipt).
At the same time, store them in accounting books to prove valid expenses.
Common input invoices of business households
Input invoices (or purchase invoices) are understood as a type of document issued by the seller to the buyer to prove the purchase of goods and services serving the production and business activities of the enterprise.
Household businesses may have many different input invoices including:
- Value-added tax (VAT) invoices: Usually issued by businesses and organizations when you buy goods or services.
- Invoices created from cash registers: Usually issued by businesses, units, and business households when business households purchase goods and services to serve customers and work such as: Food invoices, hotel invoices, entertainment invoices...
- Sales invoices: Usually issued by other business households, individual businesses or by organizations and businesses paying taxes by direct issuance method.
- Purchase slips, receipts (for some specific cases): Often used in cases of purchasing goods from individuals and small-scale business households.
