1.** Registration and Login * *: First, you need to register and login your account in official website of the Electronic Taxation Bureau or other officially designated billing platforms. If you are an enterprise user, you need to use the digital certificate provided by the tax bureau or other authentication methods to log in.
2.** Qualification examination * *: New users may need to undergo qualification examination when logging in for the first time, including submitting relevant information of the enterprise for authentication.
3.** Billing software * *: Some regions may need to download and install the official billing software for issuing electronic invoices.
4.** Fill in the invoice information * *: Fill in the billing information in the billing platform or software, including the buyer's information (name, tax number, address, telephone number, bank and account number, etc. ), seller information (usually the enterprise information of the logged-in user), name, quantity, unit price and tax rate of the goods or services.
5.** Confirm and submit * *: After confirming that the information filled in is correct, submit the billing application.
6.** Audit invoicing * *: Some enterprises may need to go through internal or external approval process for invoices.
7.** Invoice printing * *: For electronic invoices, it is usually unnecessary to print, and electronic invoices can be sent directly to the buyer by mail. For paper invoices, electronic information needs to be printed on special invoice paper.
8.** Verify the invoice * *: After receiving the electronic invoice, the receiver can verify the authenticity through the invoice checking platform provided by State Taxation Administration of The People's Republic of China.
9.** Invoice submission * *: Submit invoice information to the tax authorities within the time period specified by the tax authorities.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 14 of the Electronic Commerce Law of the People's Republic of China.
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.