Self-employed individuals need to apply to their competent tax authorities for the qualification of VAT general taxpayer before issuing VAT invoices. Specifically, self-employed individuals need to fill in the corresponding application forms, submit relevant materials and accept on-site audit by the tax authorities in accordance with the regulations of the local tax authorities. After applying, the self-employed can receive the VAT invoice from the tax bureau and fill in the relevant billing information as required. Self-employed households should pay attention to the following points when filling in the billing information: 1. Fill in the correct taxpayer identification number: self-employed individuals need to fill in the correct taxpayer identification number according to the actual situation to avoid filling in errors or missing information. 2. Fill in the name of goods or services: self-employed individuals need to fill in the name of goods or services correctly according to the actual goods sold or services provided, so as to avoid filling in too general or inaccurate information. 3. Fill in the specifications, models and units: If the goods have specifications, models and units, self-employed individuals need to fill in the specifications, models, units and other related information when filling in the billing information. 4. Fill in the tax rate and tax amount: When filling in the billing information, self-employed individuals need to select the corresponding tax rate and calculate the corresponding tax amount according to the difference of goods or services.
What are the requirements for self-employed individuals to apply for VAT general taxpayer qualification? The main conditions for self-employed individuals to apply for the qualification of general VAT taxpayer include: the taxpayer's annual sales exceed the upper limit stipulated by the state, the taxpayer has a relatively fixed business place and special equipment, and the taxpayer can issue special VAT invoices in a timely and accurate manner in accordance with the provisions of the tax law. In addition, the self-employed also need to meet other relevant regulations and requirements of the tax authorities.
Self-employed individuals can obtain the qualification of issuing VAT invoices by applying to the tax authorities for the qualification of general VAT taxpayers. When filling in the billing information, self-employed individuals need to carefully check the relevant information to avoid filling in any important information by mistake or omission.
Legal basis:
Items 1 and 3 of Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax, which involve both goods and non-VAT taxable services, are mixed sales. Except as stipulated in Article 6 of these Detailed Rules, mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as sales of goods, and value-added tax shall be paid; The mixed sales behavior of other units and individuals is regarded as selling non-VAT taxable services, and VAT is not paid. Enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods mentioned in the first paragraph of this article include units and individual industrial and commercial households mainly engaged in the production, wholesale and retail of goods and engaged in non-VAT taxable services.