It is not compliant that the received invoice is a special value-added invoice, and it is compliant if it is a general value-added tax invoice.

when purchasing goods, labor services, services, intangible assets or real estate, a VAT taxpayer must provide the seller with the buyer's name (not a natural person), taxpayer identification number, address and telephone number, bank and account number information.

it is not necessary to provide business license, tax registration certificate, organization code certificate, account opening permit, VAT general taxpayer registration form and other relevant certificates or other supporting materials.

when purchasing goods, labor services, services, intangible assets or real estate, individual consumers do not need to provide the seller with taxpayer identification number, address and telephone number, bank and account number information, nor do they need to provide relevant certificates or other supporting materials.

Extended information:

Special invoices must be issued according to the following requirements:

1. Clear handwriting.

2. It shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

3. Complete the project.

4. The ticket and the goods are consistent, and the face value is consistent with the amount actually collected.

5. The contents of each item are correct.

6. All copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

7. The invoice and deduction are stamped with the special invoice seal.

8. Issue special invoices within the time limit specified in Article 6 of these Provisions.

9. Forged special invoices shall not be issued.

11. Special invoices shall not be used in disassembly.

11. Special invoices whose sample is not consistent with that formulated by State Taxation Administration of The People's Republic of China shall not be issued.

if the special invoice issued does not meet the above requirements, it shall not be used as a tax deduction certificate, and the buyer has the right to reject it.

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