Job Recruitment Website - Property management company - In the past, property fees and parking fees were not invoiced. How to fill this part of the invoice this year?

In the past, property fees and parking fees were not invoiced. How to fill this part of the invoice this year?

Accounting entries:

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable

Make a reverse entry at the same time.

Debit: main business income

Taxes payable-VAT payable

Credit: accounts receivable

If you use financial software to make accounts, use negative numbers to make accounts to offset.

Debit: Accounts receivable-

Loan: main business income-

Taxes payable-VAT payable-

When declaring value-added tax, the number of votes should be filled in normally, and the corresponding negative amount should be filled in the column of income without tickets (the tax bureau can be authorized to lift the restriction).