When we usually buy things, we can ask for an invoice. In fact, buying a house is also a commodity transaction. Naturally, we also need to issue a house purchase invoice. However, many friends don't know the specific process when going through the house purchase procedures. They can't get the house purchase invoice for a long time. Is the house purchase invoice given only after the house is delivered? What if the house purchase invoice is lost?
1、 Is the house purchase invoice given only after delivery
According to Article 26 of the detailed rules for the implementation of the measures of the people's Republic of China for invoice management, the units and individuals who fill in and issue invoices must issue invoices when the business revenue is recognized.
When purchasing a new house, the developer will issue a receipt when actually paying the house price, while the formal invoice is issued when delivering the house. After the house surveying and mapping department conducts field measurement and obtains the accurate house area, the house purchase invoice will be issued. Mainly because the agreement in the commercial housing sales contract is not the final actual area, there will be more or less errors in the actual construction process.
Therefore, buyers want to get the purchase invoice. Generally, only after the actual measured area comes out, the actual sales price of the house will be accurate, and the invoice will be issued at this time.
2、 What if the house purchase invoice is lost
The lost purchase invoice can be divided into two cases:
If the buyer loses the full invoice, it needs to request the invoice issuer to provide proof. The buyer can take the ID card, house purchase contract and other materials to the developer. The developer will issue the stub of the invoice and affix the seal, and then the tax authority will review and verify it.
If the buyer loses the down payment invoice, you don't have to worry too much, because you will receive the full payment invoice after the house is delivered. With the full payment invoice, you can go through the formalities such as house property certificate, settlement and withdrawal of provident fund, which will not have a great impact.
3、 What's the trouble when the house purchase invoice is lost
1. Trouble in handling real estate certificate
Whether it is self run or agency, the housing management department will require buyers to issue purchase invoices, which is an important voucher for the completion of housing transactions. If there is no purchase invoice, it means that the house has not paid the relevant taxes and fees, so it is impossible to apply for the real estate certificate. Because the purchase invoice is also a proof that developers pay land value-added tax.
2. Settled in trouble
Some cities support the purchase and settlement of accounts. When handling the settlement procedures, the purchase invoice is also one of the necessary materials. It is difficult to do without an invoice.
3. It's troublesome to withdraw the provident fund to repay the loan
Now most people buy houses with loans. If buyers pay personal provident fund, they can withdraw the provident fund to offset the housing loan. However, the provision of provident fund also requires the provision of house purchase invoice. The same is true. It proves that the house has been fully paid and the house has been owned by the buyer. Without house purchase invoice, this relationship cannot be proved, and the provident fund cannot be normally withdrawn to repay the house loan.