Traditional Culture Encyclopedia - Hotel franchise - Do you need special tickets for hotel reimbursement?

Do you need special tickets for hotel reimbursement?

There is no need to open a special VAT invoice for hotel accommodation. Hotel accommodation invoice can be an ordinary ticket or a special invoice, depending on the requirements of the lodging party.

First, we must distinguish between specific situations.

1. If employees of small-scale taxpayers travel and stay in hotels, they can choose to issue ordinary VAT invoices, because small-scale taxpayers adopt simple tax calculation methods and cannot make input deduction;

2. Employees of general VAT taxpayers who are on business trips and staying in hotels should ask for special VAT invoices from hotels.

Two, the collection and management of taxpayers to issue special invoices for value-added tax, should bring the following information to the tax service hall on behalf of the invoice window:

1. Invoice Approval Form (received and commented by the competent tax authorities)

2. The tax certificate numbers and account numbers of both the issuing unit and the bank.

3. Special seal for taxpayers' invoices

4, on behalf of the invoice to pay tax payment vouchers

5. Seal (including company name, address, telephone number, tax registration certificate number, bank of deposit and account number). )

The above questions are related to hotel reimbursement without issuing special VAT invoices. I hope my answer can help you reimburse.

legal ground

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

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.