If there is an actual transaction between the company and the individual, according to the relevant provisions of the law, it is possible to issue an invoice to the individual. The invoice should be issued in accordance with the specified period, order, columns, a time truthfully issued, and stamped with the invoice special seal. No unit or individual shall falsely issue the following invoices: 1, issue invoices for others or themselves that are inconsistent with the actual business situation. 2, entrust others to issue invoices that are inconsistent with the actual business situation. 3, introduce others to issue invoices that are inconsistent with the actual business situation.
Can an individual open a labor invoice in the tax office
An individual can open a labor invoice in the tax office. Individuals who need to purchase invoices need to bring their tax registration documents, proof of identity of the person in charge, and an impression of the special invoice seal made in accordance with the pattern stipulated by the competent tax authorities of the State Council, and apply for invoice purchase procedures with the competent tax authorities. If you are engaged in independent labor services need to issue invoices, you have to hold the original contract, my identity card, to the competent tax authorities in the place of residence to apply.
I hope the above can help you, if you have other questions please consult a professional lawyer.
Legal basis: "Value-added Tax Special Invoice Regulations," Article IV special invoices by the basic joint or the basic joint additional other joints, the basic joints for the three: invoice joint, credit joint and bookkeeping joint. The invoice copy, as the purchaser of the purchase cost and VAT input tax accounting voucher; deduction copy, as the purchaser of the competent tax authorities certified and retained for inspection voucher; bookkeeping copy, as the seller of the sales revenue and VAT sales tax accounting vouchers. Other joint purposes, determined by the general taxpayer.