What are the conditions for invoicing?

When issuing invoices, it is necessary to provide the tax registration certificate and the identity certificate of the agent, and the stamp of the special invoice seal must be made according to the style stipulated by the competent tax department of the State Council.

The materials to be provided for issuing ordinary invoices are as follows: provide a copy of the company's business license; Tax registration certificate; Bank account opening license; Organization code certificate; The telephone number of the company office.

To open a special invoice, you need to provide the following information: provide a copy of the company's business license; Tax registration certificate; Bank account opening license; Organization code certificate; The telephone number of the company office.

The process of invoicing is:

1. The applicant goes to the tax bureau to fill in the application form for special VAT invoice;

2. A copy of the tax registration certificate completed by the applicant;

3. Verify the original personal ID card of the applicant and the purchase agreement between the two parties;

4. Fill in the account information of some banks of the taxpayer, hand in the bank card for basic tax payment and issue an invoice;

5. Stamp the invoice.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.