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问题
没有库存可以先开票吗?
释义
法律分析:
可以开具。因为在购销业务中,存在直购直销(不入库直接发往客户)的现象,是完全正常的。除此之外,是不能开具的。但一年内要取得相应的库存发票,否则会被认为是虚开。
法律依据:
《中华人民共和国发票管理办法》 第十九条 销售商品、提供服务以及从事其他经营活动的单位和个人,对外发生经营业务收取款项,收款方应当向付款方开具发票;特殊情况下,由付款方向收款方开具发票。
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更新时间:2026/4/5 21:46:15