Legal basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing VAT Invoices.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2017 16 In order to further strengthen the management of VAT invoices, ensure the smooth implementation of the pilot project of changing business tax to VAT, protect the legitimate rights and interests of taxpayers and create a healthy and fair tax environment, the relevant issues concerning the issuance of VAT invoices are hereby announced as follows:
1. Since July, 2065438, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice.
2. When the seller issues an ordinary VAT invoice, it shall fill in the buyer's taxpayer identification number or unified social credit code in the column of "buyer's taxpayer identification number".
3. Inconsistent invoices shall not be used as tax vouchers.
4. The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises.
5. Government departments do not belong to the scope of enterprises, so government agencies and institutions do not need to fill in the tax identification number when issuing invoices as buyers.