Can I invoice 50% of my equipment purchases?
Answer: If it is the limitations of your VAT special invoice version, the amount of sales of a piece of equipment on an invoice is not enough, can be issued in accordance with the 0.5 units respectively in two invoices, which is allowed. However, your problem is the sale of machinery and equipment to pay 50%, the rest later in the payment and the issuance of 0.5 units is not allowed. According to the provisions of the value-added tax invoice to be issued in accordance with the time of occurrence of the value-added tax obligations, if the sale of goods on credit or installment sales, for the contractual agreement on the date of receipt of the day to determine the income; other goods issued on the day to determine the income. Therefore, it is necessary to determine the revenue at the same time to issue invoices, even if the amount of sales of a piece of equipment, two invoices to be issued completely, but also to be issued at once, and can not be issued first 0.5 units, to be paid in full in the issuance of the other 0.5 units.