The application procedure is as follows:
1, fill in the application form;
2. provide an identity card;
3. Business certificate or contract.
Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and general VAT invoices. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice, there are two copies and five copies, and the basic copy is two copies, that is, the bookkeeping copy and the invoice copy. As the seller, the accounting voucher is used as the accounting voucher; The invoice serves as the buyer's accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 21 An enterprise that prints invoices shall, in accordance with the unified provisions of the tax authorities, establish an invoice printing management system and storage measures. The use and management of invoice producer seal and invoice anti-counterfeiting special products shall be subject to the system of special person in charge. Fifteenth 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 printed 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 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving 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.