1. If it is a general taxpayer's VAT invoice, it can be issued by itself;
2. If you are a general taxpayer in an enterprise, you can download an APP that specializes in issuing VAT invoices, that is, use vivoX20 mobile phone to open the VAT invoice invoicing software app with version v 1.0. 12;
3. If it is a small-scale taxpayer, then the VAT invoice cannot be issued by itself, and you need to go to the local tax authorities to apply for an invoice.
The above is the method of issuing ordinary VAT invoices, mainly based on whether the individual issuing the invoices is a general taxpayer or a small-scale taxpayer.
Relevant provisions of VAT ordinary invoice
1. The format and content font of the general VAT invoice are required, which need to be completely consistent with the special VAT invoice. The general VAT invoice can be divided into two copies and five copies. The first copy shall be kept by the seller and the second copy by the buyer. These two coupons can meet the needs of most taxpayers, and five coupons are provided to enterprises;
2. There are also requirements for the paper and printing of VAT ordinary invoices, and anti-counterfeiting paper must be used. The printing ink needs to use the specified anti-counterfeiting ink, and different copies are expressed in different colors;
3. The invoice price of ordinary value-added tax shall be uniformly stipulated by the state, and individuals shall not modify it at will.