How many copies is the invoice?

The basic copy of the invoice is triplicate:

The first copy is a stub copy, and the drawer keeps it for future reference;

the second copy is the invoice copy, and the collecting party serves as the original voucher for payment or collection;

the third copy is the bookkeeping copy, and the drawer is the original voucher for bookkeeping.

the basic copy of the special VAT invoice should also include the deduction copy, and the collecting party should be used as the proof of tax deduction.

invoices refer to business vouchers issued and collected by all units and individuals in the purchase and sale of goods, provision or acceptance of services and other business activities, which are the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities.

Extended information:

Issuance of ordinary invoices

1. When selling goods, providing services and engaging in other business activities to collect money from outside, invoices should be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2. Invoices shall be issued truthfully at one time in accordance with the prescribed time limit, sequence, column by column and all times, and stamped with the special seal for unit invoices;

3. The use of computer to draw up invoices must be approved by the national tax authorities, and the off-machine invoices under the unified supervision of the national tax authorities should be used, and the stubs after drawing up should be bound into a book according to the serial number;

4. Invoices are only used by the units and individuals who purchase and purchase within the scope of the city and county, and if they cross the scope of the city and county, they shall use the invoices of the place of business;

5. when the tax registration content of the invoice issuing unit and individual changes, the procedures for changing the invoice and invoice receiving and purchasing book should be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6. All units and individuals engaged in production and business operations, when purchasing goods, receiving services, and paying for other business activities, shall obtain invoices from the payee, and shall not request to change the name and amount;

7. invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to reject them;

8. invoices shall be used within the validity period, and shall be invalid after expiration.

Special VAT invoice

Taxpayers may not issue special VAT invoices in the following acts: selling goods or taxable services to consumers; Tax exemption provisions apply to the sale of goods or taxable services; Small-scale taxpayers sell goods or taxable services; Selling goods declared for export; Selling taxable services abroad; Use the goods for non-taxable items; Use the goods for collective welfare and individual welfare; Give the goods to others free of charge;

Reference: Baidu Encyclopedia: Invoice.