What is the invoice system?Necessary preparation and usable subsidy information summary of this article

From October 1, 1955, a consumption tax eligible invoice, a so -called invoice system, will begin.

I heard that it is better to take measures for the introduction of the system early, but for those who do not know what kind of system it is or who does not know what preparation is necessary, the outline of the invoice system, the necessary preparation, and the necessary preparation.Introducing subsidy information that can be used!

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1. What is the invoice system?
2. If you do not save the invoice, you will not be able to deduct the purchase amount
3. What is an invoice?
4. What are the items described in the invoice?
5. Who can get an invoice?What is a qualified invoice issuing company?
6. How long is the registration application?
7. Taxation business and tax exemption business
8. Transitional measures related to taxable purchases from tax exemption companies, etc.
9. Preparation required to respond to the invoice system
10. Subsidies corresponding to the invoice system
11. summary

What is the invoice system?

Here are the important points for understanding the invoice system.

If you do not save the invoice, you will not be able to deduct the purchase amount

The consumption tax we pay when shopping at the store is paid by the store to the country.The method of calculating the consumption tax amount is that if the sales tax amount is 2 million yen and the purchased tax amount is 1.5 million yen, the 500,000 yen, which is the amount of 2 million yen to 1.5 million yen, is consumed by the store to the country.It will be the tax amount.

It is called a purchase tax deduction from this sales tax amount, and it is necessary to save books and invoices in order to receive the purchase tax deduction.Since October 5, this invoice to be saved becomes an invoice (qualified invoice), this is called the invoice system (qualified invoice storage method).

What is an invoice?

Invoice is a means for the seller to tell the buyer the accurate applicable tax rate and consumption tax amount, and the invoice and delivery note of the registration number and the consumption tax amount, and what are similar to them.Says.Regardless of the name, such as invoice, receipt, delivery note, receipt, etc., if the necessary information is described, it corresponds to an invoice, and the style is not stipulated.

[Electronic Invoice] Invoice can also be provided in an electromagnetic record (electronic data) instead of writing in writing.This is called an electronic invoice.The method of providing electronic invoices includes contacts (so -called EDI transactions), e -mail transmissions, provisions through sites on the Internet, and in recording media.At that time, the provided (provided) electronic invoice must be stored according to the e -book storage method.

[Preservation according to the electronic book storage method is required] ◆ It is required to satisfy the following (1) to (4).(1) For electromagnetic records, do one of the measures listed in A to C:.Attach a time stamp b.Use a system that meets certain requirements for correction deletion C.Determining administrative processing regulations concerning correction deletion (2) Installation of system summary, etc. (3) Ensuring operation manual, ensuring the outputability on displays and paper (4) Securing search functions * Ordering format and clear formatSave in writing in the state is also allowed.

▼ Click here for the electronic book storage method

What are the items described in the invoice?

What is different from the current category invoice * is the required items required for the invoice (qualified invoice)?Please see the figure below.

※現行の区分記載請求書等保存方式とはインボイス制度までの4年間における、暫定的な仕入税額控除方式（令和5年9月まで）のこと。出典：適格請求書等保存方式の概要 -インボイス制度の理解のために-

登録番号、適用税率、税率ごとに区分した消費税額等(図の中の赤字の箇所)が、インボイス制度により現行の区分記載請求書の記載事項に追加される内容です。図の④適用税率と⑤税率ごとに区分した消費税額等が追加されることで、複数の税率が混在していても、正確な適用税率や消費税額が伝わるようになります。

In addition, for transactions related to retail businesses that sell to an unspecified number of people, a simple invoice that has been omitted with a certain amount of items can be issued instead of the invoice.

Who can get an invoice?What is a qualified invoice issuing company?

では次に、誰がインボイスを交付できるのかをみてみますと、インボイスを交付できるのは、税務署長の登録を受けた「適格請求書発行事業者」のみとなっています。そしてこれは、課税事業者でなければ適格請求書発行事業者の登録を受けることができません。

To receive registration, you need to submit a registration application.After applying, if you register after the tax office review, the tax office will notify and publish the registration number and publication.If you do not register, you will not be able to issue an invoice, but it is optional by the business whether to receive the registration.

How long is the registration application?

The application procedure for registration application schedules has been accepted on October 1, 3rd, 3rd.In order to receive registration from the beginning of the introduction of the system on October 1, 1955, it is necessary to submit a registration application by March 31, 1955.Source: Overview of the preservation method such as eligible invoices -for understanding the invoice system-

Taxation business and tax exemption business

適格請求書発行事業者の登録は課税事業者しか受けられません。課税事業者とは、消費税の申告・納付が必要な事業者のことをいいます。一方、これらが免除されている事業者を免税事業者といいます。

[Tax exemption company] Businesses with taxable sales during the taxation period and specific period of 10 million yen are in principle exempted from paying for consumption tax.

Please note that in order for a tax exemption company to register a qualified invoice issuing company in the invoice system, it will be necessary to make a choice to be a taxable company, and a consumption tax obligation will occur.Even if the taxable sales during the reference period are less than 10 million yen, you will need to declare consumption tax.

It is optional by the business operator whether to receive registration, so please consider whether or not to apply for registration based on the actual situation of the business, such as whether or not the transaction partner is required to issue an invoice.

Transitional measures related to taxable purchases from tax exemption companies, etc.

When the invoice system starts, if the seller is not a qualified invoice issuer such as duty -free businesses, the buyer will not be able to get an invoice, so it will not be possible to apply a purchase tax deduction.However, for the six years after the start of the system, tax payments from tax exemption companies, etc., have been provided in transitional measures that can deduct a certain percentage of purchased tax amount as a purchase tax.

For three years from October 1st, 1955 to September 30, 1980, 80%of the purchased tax amount can be deducted as a purchasing amount, and it is Order from October 1, 1980.For three years until September 30, 2011, 50%of the purchased tax amount can be deducted as the tax.In this case, it is necessary to preserve the invoice etc. with the same matter as the clinical invoice, and to indicate that transitional measures are applied to the books.Source: Overview of the preservation method such as eligible invoices -for understanding the invoice system-

Preparation required to respond to the invoice system

Now, let's check the necessary items from each seller and buyer.

First, the points to note are as follows.

Sellers' attention

The following obligations are imposed on a qualified invoice issuing company in principle.

◆適格請求書の交付取引の相手方(課税事業者)の求めに応じて、インボイスまたは簡易インボイスを交付する◆適格返還請求書の交付返品や値引きなど、売上げに係る対価の返還等を行う場合に、適格返還請求書（返還インボイス）を交付する◆修正した適格請求書の交付交付した適格請求書に誤りがあった場合に、修正した適格請求書（修正インボイス）を交付する◆写しの保存交付したインボイスの写しを保存する

Points to keep in mind

In order to receive a purchase tax deduction, you need to save an invoice.(It must be stored for 7 years from the day after the last day of the tax period from the day after February)

◆保存が必要となる請求書等・売り手が交付するインボイスまたは簡易インボイス・買い手が作成する仕入れ明細書等（一定の事項が記載されており、相手方の確認を受けたもの）・電子インボイス

Tax purchases from non -qualified invoices, such as tax exemption companies and consumers, cannot be applied to purchase tax deductions in principle.(Transitional measures are available)

Special species in the invoice system can be deducted by saving only books.

◆帳簿のみ保存で仕入税額控除可能・3万円未満の公共交通機関による旅客の運送・3万円未満の自動販売機による販売・郵便切手を対価とする郵便サービス・入場券等が回収されるもの・古物商や質屋等が仕入れる古物、質物等・従業員等に支給する出張旅費等

In addition, the difference from the current category invoice preservation method, etc. is now "when there is an unavoidable reason for not being issued an invoice, etc."Is only the storage tax deduction for storing books with certain matters, but these provisions are abolished in the invoice system.

At present, if there is no description in the invoice issued from the supplier, etc., if there is no description of "the amount of tax -included tax -included in total for each tax rate", the grant will be issued.The company that receives can add it, but after the invoice system starts, you will not be able to make such a postscript.

Based on the above, the following initiatives are described as preparations and reviews to respond to the invoice system.

[Preparation for sellers] ・ Examination of how to grant the invoice (providing electronic invoice, etc.) ・ If necessary, renovate system such as cash registers, accounting, and order systems ・ Invoice about the transactions that you do.Maintain documents (invoices, delivery documents, receipts, etc.) to satisfy

[Preparation for buyers] ・ Conduct system renovation such as accounting, ordering system, etc. ・ Conduct employee training related to the invoice system ・ To continuous transaction partners (sellers)"Confirm" and "Sharing the form of an invoice and reception method", etc.

Subsidies corresponding to the invoice system

Finally, here are some subsidies that can be used in response to the invoice system.In the 3rd year supplementary budget proposal, support related to the invoice system is scheduled for sustainable subsidies and IT introduction subsidies.

小規模事業者持続的発展支援事業（持続化補助金）持続化補助金は小規模事業者が経営計画を策定して取り組む販路開拓等を補助するもので、「インボイス枠」として、適格請求書発行事業者（インボイス発行事業者）に転換する場合の環境変化への対応を支援する特別枠を設ける予定です。上限額は100万円、補助率は2/3です。

IT導入補助金業務効率化やDXのためのITツール等の導入を支援するIT導入補助金では、インボイス制度の対応を見据えた会計ソフト等のITツール導入をこれまで以上に促進するため、補助率の引き上げ、クラウド利用料の2年分の補助、PC等のハード購入補助を実施する予定です。最大350万円のITツール導入補助に加えて、PC、タブレット、レジ等の購入も支援するとしています。

In response to the invoice system, it may be necessary to renovate the invoice creation system, ordering system, etc. as needed.We recommend that you make good use of these subsidies to reduce the cost of introducing the system as much as possible.

Source: Guide for the 3rd year supplementary budget proposal Productivity Revolution Promotion Project

summary

This time, we introduced the outline of the invoice system, the necessary preparation and useful subsidies.The points you want to keep in the invoice system are as follows.

◆ In order to correspond to multiple tax rates, an invoice system is called an invoice system.This changes the items to be described in the invoice.

◆ Invoice can only be issued by the "qualified invoice issuing company" who has been registered by the tax office chief.

◆ Tax exemption carriers cannot issue an invoice, so it is necessary to become a taxable company and be registered by the tax office to be issued.

◆ To prepare for the invoice system, if the seller is "examining how to grant the invoice" or "system renovation of cash registers, accounting and order systems", buyers "system renovation such as accounting and ordering system" and "Inn" for buyers.There are "implementation of employee training related to voice system".

There is still a period of time to introduce the invoice system, but it may be necessary to renovate accounting and ordering system, so we will check the necessary items even now, so we will gradually respond to the introduction.Let's start!

Reference: Briefing session on the National Tax Agency Invoice System Reference: YouTube NTA video channel consumption tax!Let's learn now!Invoice School!

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He is active as a subsidy writer who is also the subsidy secretariat.She was in charge of many employment subsidies from the experience of store management, and wrote more than 200 articles per year for those who are looking for subsidies and subsidies for the first time.On the other hand, she is also writing articles from the perspective of her work and home and working as a woman as her mother.