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境外发票是否可以在代理记账中做账？

发布时间：2017-12-09 09:58:31

代理记账简称代账，代理记帐是指将本公司的会计核算工作全部委托给专业记账公司完成，而本企业一般只设出纳岗位，负责日常收支业务和财产保管等工作。

代理记账.jpg

我公司与外国企业有这贸易往来，那么在境外消费的支出，取得了相关的发票，代理记账人员可以根据境外发票做账吗？

    针对这个问题，根据《中华人民共和国发票管理办法》的相关规定，具备内容如下：
代理记账人员根据《中华人民共和国发票管理办法》的相关规定，单位和个人如果从境外取得了与纳税方面有关的发票或者相关凭证的话，如果对其境外发票有任何的疑问，要求提供境外公证机构或者注册会计师的证明材料。证明此发票属于合法的境外发票，如果税务机关审查合格通过以后，作为记账的凭证；
    在此提醒：上面所说的要提供境外公证机关的证明是在税务机关觉得发票有疑问的时候才需要提供，如果没有其他任何的疑问就可以不需要提供；
    综上所述，境外发票如果经税务审查机关核查没有疑问的可以入账。相关内容咨询我公司或详细阅读《中华人民共和国发票管理办法》的相关规定。

原创文章，转载请注明： 转载自西安工商注册_西安代理记账_西安执照代办_慧企企管

本文链接地址: 境外发票是否可以在代理记账中做账？

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