If the purchaser is an enterprise, non-enterprise unit (with taxpayer identification number) and individual industrial and commercial households, the "name" and "taxpayer identification number" in the column of the purchaser shall be filled in, and other items shall be filled in according to the actual business situation; If the buyer is a non-enterprise unit (without taxpayer identification number) and an individual consumer, the name should be filled in, and other items can be filled in according to the actual business situation. If consumers can accurately provide the above information to businesses, they can issue a general VAT invoice, without providing the seller with the taxpayer identification number, address, telephone number, bank and account number information, and without providing relevant certificates or other supporting materials.
According to the relevant tax policies and regulations, the general VAT taxpayer, that is, the seller, should issue a special VAT invoice to the buyer who asks for a special VAT invoice after confirming it in the new VAT invoice management system according to the complete information of the buyer's purchasing unit name, taxpayer identification number, address, telephone number, bank and account number. The buyer does not need to provide relevant certification materials, and the seller shall not refuse to issue a special VAT invoice because the buyer fails to provide written certification materials.