The process of applying for VAT invoice on mobile phone is as follows:

1. Log in to VAT invoice invoicing software.

2. select the invoice management module after entering the system.

3. Select the invoice management homepage, and select online invoice application.

4. Enter the online invoice application page, select electronic ordinary invoice as the invoice type, enter the application quantity, and click Apply. Successful invoice information will enter the invoice information to be distributed.

5. go back to the previous page and select invoice online distribution.

6. enter the distributed invoice information and click the distribute button. The invoice information will enter the invoice inventory, and the invoice status will be displayed as Fapiao (official tax receipt) and distributed successfully.

Steps for issuing VAT invoices:

1. If it is an income tax invoice for general taxpayers, it can be issued independently;

2. If you are an ordinary taxpayer of an enterprise, you can download a professional income tax invoice APP for free.

3. If it is the operator of a small-scale taxpayer, then the income tax invoice cannot be issued by individuals, and you must go to the local tax bureau to apply for invoicing;

4. The general income tax invoice is issued on the basis of whether the individual issuing the invoice is a general taxpayer or a small-scale taxpayer.

to sum up, value-added tax is a turnover tax based on the value-added amount generated in the process of commodity circulation, which is collected by the State Taxation Bureau. 51% of the tax revenue is from the central government and 51% is from the local government.

Legal basis:

Article 19 of the Measures for the Administration of Invoices of the People's Republic of China

Units and individuals that sell goods, provide services and engage in other business activities receive money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

article 21

all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.