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Notice of General Office of Guangdong Provincial Office, SAT on Issues Related to Plain VAT Invoices (Folding Invoices) with the Unit Name

Document No.:Yue Guo Shui Ban Han [2018] No. 3

Taxes:Value-added Tax

Date of Promulgation:

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2018-01-17

Annex:Annex1Annex2

Offices, SAT of Guangzhou, all prefecture-level cities and Shenzhen-Shantou Cooperation Zone,

In accordance with the requirements of the "Notice of the State Administration of Taxation on Issues Related to the Management of Plain VAT Invoices" (No. 44 of the State Administration of Taxation in 2017), to standardize the management of the plain VAT invoices (folding invoices) with the unit name (hereinafter referred to as “naming VAT folding invoices), the Provincial Office, SAT has clarified issues related to naming VAT folding invoices as follows:

Article I Provincial Office, SAT has worked out the “Coding Schedule for Plain VAT Invoices (Folding Invoices) of Guangdong Province with the Unit Name” (hereinafter referred to as “the Coding Schedule”, see Annex I). The invoice code of the naming VAT folding invoice is a 12-digit number. The coding rules are as follows: the first one is 0; the number of the 2-5 digit is the code of Guangdong Province, 4400; the number of the 6-7 digit represents the year; the number of the 8-10 digit is the batch and the number of the 11-12 represents the types of invoices and the form number, of which 04 represents the second form of plain VAT invoices (folding invoices), 05 the fifth form of plain VAT invoices (folding invoices). The invoice code is an 8-digit number, with the coding range covering 00000001-99999999. State taxation authorities of all cities shall, based on local reality and application situation of enterprises, reasonably plan the code and number of naming VAT folding invoices used by enterprises, prepare the invoice code and number for enterprises using naming VAT folding invoices within the 8-10 digit batch range for each city of the Coding Schedule. State taxation authorities of all prefecture-level cities can apply to the Provincial Office, SAT (Goods and Services Tax Division), for backup batches after they run out all the batches of their own cities within the year.

Article II The unit using invoices shall independently choose a printing manufacturer from those wining the bidding for plain VAT invoices (folding invoices) uniformly purchased by the State Administration of Taxation by invitation to bid to print naming VAT folding invoices, and consult with it to determine the printing expense and directly make settlements with it. Manufacturers wining the bid for plain VAT invoices (folding invoices) uniformly purchased by the State Administration of Taxation by invitation to bid in our province include: Hainan Huasen Industrial Company, ZhongchaoGuanghua Printing Co.,Ltd, Guangzhou Renmin Printing Limited Liability Company, Shenzhen Dongpeng Printing House, Chongqing Honghai Printing Limited Company and Chongqing Yuanda Printing Limited Company. The signing date of the contract is December 16th, 2016, which will be effective for three years.

Article III State taxation authorities of all cities shall strengthen the standing book management for the printing of naming VAT folding invoices, fill the printing situation each time in the “Statistical Table for Printing Situation of Plain VAT Invoices (Folding Invoices) with the Unit Name” (see Annex II) in the Shuwen intelligent management system and submit it to the Provincial Office, SAT (Goods and Services Tax Division) for the record in a timely manner. The submission path is Shuwen intelligent management system/filling in statement/ Statistical Table for Printing Situation of Plain VAT Invoices (Folding Invoices) with the Unit Name.

Annex I Coding Schedule for Plain VAT Invoices (Folding Invoices) of Guangdong Province with the Unit Name

Annex II Statistical Table for Printing Situation of Plain VAT Invoices (Folding Invoices) with the Unit Name

 

General Office of Guangdong Provincial Office, SAT

January 17th, 2018

 


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