If the agency fee is charged from a personal account, then before the other party pays, an agency contract should be signed, clearly indicating whether the service provided is an ordinary invoice or a VAT invoice. If it's a service charge, it's best to issue an ordinary invoice, because individuals can't issue VAT invoices (VAT invoices are issued by local taxes, and local taxes in many places have been merged with national taxes).
By signing the contract, the financial procedures are improved, and the individual pays taxes, which is a normal transaction and the company can enter the account normally. The disadvantage is that personal income tax is relatively high, and it is not recommended to adopt the method of personal invoicing for large amounts.
2. Ways for individuals to set up studios or general partnerships to issue invoices:
If you set up a studio or general partnership, under normal circumstances, you can collect the invoice amount through verification, and the tax rate can be 3%, which is low in cost, but only if you sign a contract.
3. Receipts and invoices of Limited Company:
If there is a company under my name, the company can sign an intermediary contract with the other party, and then use the limited company to issue an ordinary invoice to the payer. This is the best way to invoice the agency fee.