Many times, in fact, customers will not ask for invoices when paying the progress payment, especially before the fixed assets can be deducted. Of course, after the transformation of value-added tax, many customers still need invoices for every payment. Then how can customers not need invoice advance payment? According to the regulations, you should declare VAT.
Where do you fill it out? For the column without invoice, separate the payment and tax, and fill it in by yourself. At the same time, make a memo and fill in negative numbers in the current period of invoicing. Avoid double taxation.
Whether you are a general taxpayer or a small-scale taxpayer, you should be aware of these contents.
1. You declare VAT according to the time of tax obligation, and invoicing is not the only criterion. If it is time to pay taxes, you must declare it even if you have not issued an invoice. This is what we call declaring income without invoicing.
2. It is very necessary to make a detailed ledger for taxpayers after the declaration of unbilled income. How many invoices are reissued later will be deducted directly from the account book, so that the income declaration without invoices will be clear, so that it will not be confused by itself, and it will be clear when dealing with tax inspection.
3. In fact, it is a time lag to declare the income that has not been invoiced. No matter how you operate, you can only declare the tax once, and you can never declare it again. If you declare in the current period, it is impossible to declare in the later period, and you must find a way to deduct it. This is a fact.