Individuals can apply to the tax bureau for issuing ordinary invoices on their behalf, and they need to bring their personal ID card and a copy, contract (agreement) or the other party's certificate. If it is other service business, you can apply to the local tax for starting, pay business tax at 5%, and levy business tax.

Personal invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Extended data:

Taxpayers can apply for issuing ordinary invoices in six situations, including: units and individuals that are in the process of tax registration can apply for issuing ordinary invoices for business (business) income obtained from the date of issuance of business licenses to the date of issuance of tax registration certificates;

Units and individuals that fail to apply for tax registration within the time limit may apply for issuing ordinary invoices for business (business) income from the date of issuance of business license to the date of issuance of tax registration certificate;

Units and individuals that do not need to apply for tax registration according to law may apply for issuing ordinary invoices on their behalf if they temporarily obtain business (business) income; Units and individuals that produce and sell duty-free agricultural products and obtain operating income may apply to the competent tax authorities in the producing areas of agricultural products for issuing ordinary invoices, etc.

Please bring the following materials to the competent tax authorities to apply for issuing ordinary invoices: online pre-acceptance (fixed households only), provide an application form for issuing ordinary invoices printed after pre-acceptance, or directly provide an application form for issuing ordinary invoices in the tax hall; Legal identity card (original and photocopy) of the unit manager or individual (payee) who applies for issuing ordinary invoices;

A written confirmation certificate issued by the payer or the labor service provider to purchase goods or accept labor services; Individuals whose income from small-scale sales of goods or taxable services is below 500 yuan (excluding this number) only need to provide their identity documents and copies when applying for issuing ordinary invoices.

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