Open an ordinary VAT ticket to a natural person and fill in the name of the natural person. The rest address, telephone number, bank, account number, tax number, etc. do not need to be filled in.
The new regulations of the tax bureau on invoicing are only aimed at the case of issuing ordinary VAT tickets to "enterprises". Issue ordinary invoices to individuals without tax numbers.
Issue ordinary VAT invoices to individuals. In the column of purchasing unit (individual), you can fill in the name of the individual or directly fill in "individual".
The VAT taxpayer shall affix the special seal for the unit special invoice in the remarks column of the special VAT invoice (except for other personal special circumstances). The tax authorities shall affix the special seal for issuing invoices on behalf of other individuals in the remarks column of issuing ordinary VAT invoices and special VAT invoices.
Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written documents of purchasing and selling commodities, providing or accepting services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
Illegal invoicing is prohibited.
Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.