The scope of entrusted invoicing

Any other individual who sells goods or processes, repairs and fixes services, sells services, or sells intangible assets within the city of Beijing may apply for the issuance of ordinary VAT invoices at the entrusted postal outlets. The following businesses are not allowed to issue VAT invoices for the time being:

(1) sales of tax-exempted goods or provision of tax-exempted services (except for those that have not reached the starting point of VAT); (2) sales of medicines, medical devices, cigarettes, alcohol, seeds, chemical fertilizers, healthcare services, lodging services, food and beverage services, transportation services, and other goods or services that are subject to the state's specialties or industry management; (3) leasing, sales, and transfers of immovable property; (4) sales of goods subject to consumption tax; (v) annual cumulative invoicing amount of 1.2 million yuan or more; (vi) other cases where invoicing is not permitted under relevant laws and regulations.

Provision of information for invoicing

(1) declaration of payment of VAT invoices on behalf of the company;

(2) original and copy of identity documents;

(3) if the amount of invoicing is more than 5,000 yuan, the company shall provide a written proof of purchase and sale of goods, provision or acceptance of services, and engagement in other business activities.

Taxes and fees to be paid on behalf of invoicing:

Value-added tax (VAT), personal income tax, urban maintenance and construction tax, surcharge on education fees, surcharge on local education fees, and stamp duty.