1. Opening a bank account: First, individual industrial and commercial households need to open a bank account. This is a prerequisite for issuing invoices, because invoices need to be settled in bank accounts.
2. Handling tax registration: individual industrial and commercial households need to handle tax registration with the local tax authorities and obtain a tax registration certificate. Tax registration certificate is a necessary condition for issuing invoices. Individual industrial and commercial households need to choose their own tax registration type when handling tax registration, such as general taxpayers or small-scale taxpayers.
3. Invoicing qualification: Individual industrial and commercial households need to apply for invoicing qualification in the tax authorities. Individual industrial and commercial households can issue invoices by themselves after obtaining the qualification of issuing invoices.
4. Invoicing: Individual industrial and commercial households can issue invoices to tax authorities or banks. Individual industrial and commercial households need to fill in the invoice header, invoice amount, invoice content and other information when issuing invoices. If individual industrial and commercial households choose to issue invoices in the bank, the bank will deduct the corresponding handling fee.
5. Invoice management: individual industrial and commercial households need to properly manage the invoices issued, including keeping the original invoices, copies of invoices, invoice summary tables, etc. In addition, individual industrial and commercial households also need to submit invoice information to the tax authorities regularly.
It should be noted that individual industrial and commercial households need to follow relevant laws, regulations and tax regulations when issuing invoices. Individual industrial and commercial households will face legal consequences such as fines if they violate relevant regulations. Therefore, it is suggested that individual industrial and commercial households consult professionals or tax authorities before issuing invoices to ensure compliance with relevant regulations.
Legal basis:
Provisions on the use of special VAT invoices
Article 4
Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.