First, on behalf of the object:
Other individuals who need to use invoices temporarily may apply to the postal department entrusted by the tax authorities in the place of business for issuing invoices on their behalf with the identity certificate of the agent.
Second, the scope of generation:
Other individuals selling goods, processing and repairing services, selling services and intangible assets within the scope of Beijing may apply for entrusting postal outlets to issue VAT invoices.
Provide information:
(1) Issue the VAT invoice tax return form (fill in the on-site claim form).
(2) The original and photocopy of the identity document.
The following businesses cannot be invoiced temporarily:
(1) Selling duty-free goods or providing duty-free services (except those that have not reached the VAT threshold).
(two) sales of drugs, medical devices, cigarettes, wine, seeds, fertilizers, medical services, accommodation services, catering services, transportation services and other goods or services that are monopolized or managed by the state.
(3) Lease, sell or transfer real estate.
(four) other circumstances in which the relevant laws and regulations prohibit the sale of goods subject to consumption tax.