Announcement No. 5 of the Tax Affairs Organization
Types of electronic invoices
Considering that other legal entities, except for legal entities subject to Article 16 of the Value Added Tax Law approved in 1400, from 1/1/1402, will be required to comply with the provisions of the Law on Store Terminals and the Taxpayer System and issue electronic invoices and send them to the Taxpayer System. was, brings to mind:
According to the amendment of Articles (1), (2), (7) and (8) of the Executive Regulations of Article (95) of the Direct Taxes Law No. 8840 dated 1/22/1401, the types of electronic invoices that will be accepted in the Modian system got, is as follows:
The first type of electronic invoice:
In this type of invoice, the complete information of the buyer and seller is recorded. This information includes: type of sale, type of buyer, date and time of invoicing, identity information of buyer and seller, product or service specifications.
The type of sale includes items such as:
Commodity exchange, energy exchange, government electronic procurement system, labor rights, domestic and export contracting and the like, all kinds of gold, jewelry and platinum transactions, utility bills, plane tickets and bills of lading.
Considering that in this type of electronic invoice, the identity information of the buyer is entered, if the economic number (in the case of natural persons, the economic number received from the portal of the country’s tax affairs organization and in the case of legal entities, the national ID) is entered for the buyer in the Modian system with a folder. After sending by the seller and validating and accepting by the tax system, the said invoice will be included in the buyer’s folder and if approved by the buyer, it will be considered as the buyer’s tax credit.
The second type of electronic invoice:
This is an invoice with complete information of the seller and complete information of the product/service without buyer information. Because of this invoice, tax credit cannot be calculated for the buyer.
The third type of electronic invoice:
This type of electronic invoice is the same as the payment receipt issued by a bank card reader or electronic payment portal, which are accepted as a seller’s store terminal (MODI) according to the regulations announced by the Tax Affairs Organization of the country. In this type of electronic invoices, there is only the amount paid and details of the receiver (switch number, receiver number, terminal number), tracking number, date and time of payment and minimum details of the seller, and therefore tax credit cannot be calculated for the buyer.
Non-electronic billing:
This type of invoice is for persons who have the possibility to issue non-electronic invoices according to the relevant legal regulations and deadlines, and its items include all electronic invoice items, except for information items that are sent through the Modian system, such as: unique tax number to The bill is added.
The rules related to the types of invoices are available in the electronic invoicing instruction document at the address of intamedia.ir, section of store terminals and taxpayer system, section of regulations, instructions and related software.
This post is written by Mahdi_kohsoltani