First, understand the relationship between invoices and company accounts.

Invoice is a kind of voucher to prove the occurrence of a transaction, which is mainly used to record the information, transaction content and amount of both parties. Enterprise account is a bank account used by enterprises to receive and pay money, with different functions. Therefore, the absence of an enterprise account does not affect enterprises or individuals to issue invoices.

Second, the conditions for issuing invoices

According to the provisions of the tax law, the following conditions need to be met when issuing invoices:

1. Both parties to the transaction have real trading behaviors;

2. The contents of the invoice are true, accurate and complete;

3. The invoice issuer is qualified to issue invoices, such as individual industrial and commercial households and enterprises.

As long as the above conditions are met, invoices can be issued even if there is no enterprise account.

Third, how to invoice without a corporate account?

For enterprises or individuals without enterprise accounts, invoices can be issued in the following ways:

1. Go to the tax authorities to issue an invoice. In this case, it is necessary to provide relevant certification materials, such as transaction contracts and identity certificates;

2. Use the third-party payment platform to issue electronic invoices. With the popularity of electronic payment, more and more payment platforms provide electronic invoice issuing function, which is convenient for users without public accounts to issue invoices.

It should be noted that although there is no enterprise account to issue invoices, in actual business activities, having an enterprise account can facilitate fund management and tax declaration.

To sum up:

Enterprises or individuals without enterprise accounts can still issue invoices if they meet the conditions for issuing invoices. It can be realized by electronic invoices issued by tax authorities or third-party payment platforms. However, in order to facilitate fund management and tax declaration, it is suggested that enterprises open legal person accounts when conditions permit.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 19 stipulates:

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

People's Republic of China (PRC) tax collection management law

Article 2 1 stipulates that:

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.