WHAT IS THE LEGAL, VALID AND REASONABLE INVOICE?

Invoices of documents used by enterprises must be legal, valid and reasonable in accordance with law.

Legal:

– It is an invoice issued by the Ministry of Finance (General Department of Taxation); and granted by tax authorities to business units.

– Invoices shall be notified by enterprises for issuance of invoices.

– Invoices issued by enterprises confidently according to the form and have been accepted by tax authorities.

Valid:

– Information about invoice date, customer name, tax code, address, goods information, unit price, amount, electronic signature needed be right.

Reasonable:

– Expenses must be in line with the business activities of the unit to the extent granted on the business registration license.