Units and individuals that do not need to apply for tax registration according to law, but need to issue ordinary VAT invoices for temporary income, can directly apply to the tax authorities in their business places for issuing invoices on their behalf with relevant certificates.
Small-scale taxpayers who have gone through tax registration and other taxpayers who can issue special VAT invoices as determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), may apply to the competent tax authorities for issuing special VAT invoices if they need to issue special VAT invoices. Small-scale taxpayers in the cargo transportation industry who need to issue special VAT invoices for providing road or inland waterway cargo transportation services in China can apply to the nearest tax authorities for issuing special VAT invoices at any place of tax registration, cargo departure, cargo arrival or transportation business contracting (including the location of the Internet logistics platform). When applying for issuing a general VAT invoice or a special VAT invoice for leasing or transferring real estate, you should bring the original ID card, 1 copy of the Tax Declaration Form for Issuing Real Estate VAT Invoice, real estate ownership information, real estate contracts, agreements or other materials recognized by the tax authorities and their copies. Apply for issuing ordinary VAT invoices for sporadic small enterprises, and bring the original ID card and 1 tax return for issuing VAT invoices.