The units and individuals who are registered for taxation according to the law will apply to the competent tax authorities for the purchase of invoices after obtaining the tax registration documents, and the Invoice Purchase Book will be issued after examination and approval by the competent tax authorities.
If the other party is a general VAT taxpayer and requires a special VAT invoice, then it can be issued by the competent state tax authorities. Individual households can issue invoices. Units and individuals selling goods, providing services and engaging in other business activities shall issue invoices to the payer when they receive payments for external business operations.
Self-employed persons can apply to the competent tax authorities for invoice purchase procedures.
Legal Basis
Measures for the Administration of Invoice of the People's Republic of China
Article 15
Units and individuals who need to purchase invoices shall apply for invoice purchase formalities to the competent tax authorities with their tax registration documents, identity certificates of the person who handles them, and impressions of special invoice seals made in accordance with the pattern stipulated by the competent tax authorities of the State Council. The competent tax authorities for invoice purchase procedures. The competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the manner of purchase, according to the business scope and scale of the purchasing units and individuals, and shall issue the invoice purchasing book within five working days. When the units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall carry out inspections in accordance with the provisions.
Article 19
Units and individuals selling goods, providing services and engaging in other business activities, and collecting payments for external business operations, the payee shall issue an invoice to the payer; under special circumstances, the payer shall issue an invoice to the payee.
Article 18
The tax authorities of foreign provinces, autonomous regions and municipalities directly under the Central Government to engage in temporary business activities in the jurisdiction of the units and individuals purchasing invoices, may require them to provide a guarantor or according to the purchased invoices and the number of the limit of the face of the deposit not exceeding 10,000 yuan, and the deadline for the invoices to be paid off. If the invoices are paid off on time, the guarantor shall be relieved of the guarantee obligation or the deposit shall be returned; if the invoices are not paid off on time, the guarantor or the deposit shall be held legally liable. Tax authorities to collect the security deposit should be issued funds settlement bills.