1. If self-employed individuals need to invoice on their behalf, they should apply to the tax service office for invoicing on the basis of tax registration certificate, ID card, payment certificate issued by the other party and contract signed by both parties. ?
2. Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books; ?
3, the taxpayer to the competent tax office tax service center, to receive and fill out the "taxpayer receiving and purchasing invoice types approved application form", in duplicate;
4. Receive the invoice. Taxpayers who have gone through tax registration and need to use invoices shall collect and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice collection and purchase book.
Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC)?
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.