For individual business households that do not have the conditions for invoicing or whose invoicing exceeds their business scope, they can apply to the tax authorities for invoicing on their behalf, and the process of invoicing on behalf of individual business households is as follows: (a) Go to the designated window of the tax office and submit the "Declaration of Payment of VAT Invoice on behalf of the VAT Invoice", the business license (or tax registration certificate or organization code certificate) bearing the unified social credit code, the tax administration certificate, the tax administration certificate, and the organization code certificate. Organization Code Certificate), identity document of the person in charge and a copy. (ii) Pay the relevant taxes and fees at the same window. (iii) Receive the invoice issued by the tax authority at last.
Generally, individual industrial and commercial households are VAT small-scale taxpayers, and if they meet the conditions, they can also choose to issue invoices on their own, and the types of invoices issued include VAT special invoices and VAT ordinary invoices. The process of individual industrial and commercial households issuing invoices on their own is as follows: (1) Go to the designated window of the tax office and submit the Application Form for Approval of Taxpayers for Purchasing Invoice Types, the original copy of business license (three certificates in one), the original bank account opening license, invoice seal, official seal and other information. (ii) Provide the appropriate information according to the requirements, and the tax staff will purchase the invoice after approval. (C) for machine-printed invoices also need to buy tax-control disk, printer, etc., after the installation of the invoice can be issued to the customer; for the fixed amount of invoices, after the application directly to the customer can be issued.