It is illegal. Invoices, whether ordinary invoices, or special invoices, are managed by the state tax authorities, in addition to the tax authorities and tax authorities entrusted to open the unit, any other units, individual businesses are not allowed to open invoices on behalf of, once the problem of invoicing, are illegal. Invoicing, can cause the other side of a large number of tax evasion.

Introduction of VAT invoicing

Taxpayers are responsible for the authenticity and legality of the submitted materials. Taxpayers need to run to the tax authorities at most once on the premise that the information is complete and meets the legal acceptance conditions. Small-scale VAT taxpayers with monthly sales not exceeding 100,000 yuan pay 300,000 yuan of tax on a quarterly basis for the tax already paid in the current period due to the issuance of VAT invoices on behalf of the taxpayer.

You can apply to the tax authorities for refund after all the invoices have been recovered jointly. If a VAT invoice has been issued on behalf of a taxpayer and needs to be invalidated due to wrong issuance, return of goods, sales discount, suspension of services, etc., the taxpayer may apply to the original issuing authority for invalidation in the same month in which the invoice has been issued on behalf of the taxpayer. If the invoice does not comply with the conditions for invalidation, it may be dealt with through the issuance of a red invoice.

Accepting the tax authorities entrusted to collect taxes on behalf of the insurance industry. Securities industry, credit card industry and tourism enterprises, to the agent or broker to pay commission fees, on behalf of the agent or broker to the competent tax authorities to apply for a summary of the VAT invoices or special VAT invoices, invoices should be issued to the individual agent's name, identity card number, contact information, payment time, payment amount, the detailed list of the tax levied.