Self-employed general invoices (sales of goods, the provision of services), you can go directly to the tax authorities to go through the procedures for the purchase of general invoices. If the other party is a general taxpayer of value-added tax and require the provision of special invoices for value-added tax, then you can go to the competent state tax authorities to open. Legal basis: Article 19 of the Measures for the Administration of Invoice of the People's Republic of China (《中华人民***和国发票管理办法》) Article 19: Units and individuals selling commodities, providing services and engaging in other business activities shall issue invoices to the payer for the payment of money collected from external business operations; under special circumstances, the payer shall issue invoices to the payee. Article 20 All units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay money, shall obtain an invoice from the payee. When obtaining an invoice, no change in the name and amount shall be required.