When the goods are sold on credit or by installment, the tax obligation occurs on the date of collection agreed in the written contract. If there is no written contract or the date of delivery is not stipulated in the written contract, it shall be the date of delivery of the goods.

Therefore, the most compliant approach is to issue a special VAT invoice on the collection date agreed in the contract.

All links from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers.

Extended data:

rule

Special VAT invoices must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

References:

Baidu encyclopedia-special invoice for value-added tax