Units and individuals that handle tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and issue invoice receiving and purchasing books after being audited by the competent tax authorities.
If the other party is a general taxpayer of value-added tax and requires to issue a special invoice for value-added tax, it can be issued by the competent national tax authorities. Self-employed individuals can issue invoices, sell goods, provide services and engage in other business activities, and collect money from foreign operations. The payee shall issue an invoice to the payer.
Self-employed individuals can go through the formalities of receiving and purchasing invoices with the competent tax authorities.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 15
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.
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 18
When the tax authorities purchase invoices from units and individuals in other provinces, autonomous regions and municipalities directly under the Central Government engaged in temporary business activities, they may require them to provide guarantors or pay a deposit of not more than 6,543,800 yuan according to the face value and quantity of the invoices received, and hand in the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility. The tax authorities shall issue a bill for settlement of capital transactions when collecting the deposit.