Self-employed businessmen can apply for regular invoices from the tax authorities, but they cannot obtain VAT invoices.
If the invoice amount exceeds the invoice limit, they can also apply for a tax invoice using the customer's purchase and sales vouchers as well as relevant certificates.
The details are as follows:
1. Individual households can issue invoices. Units and individuals selling goods, providing services and engaging in other business activities, and collecting payments for external business operations, the payee should issue invoices to the payer;
2. Individual households can apply for invoice collection and purchase procedures from the competent tax unit;
3. In case of self-issued invoice, that is, carry the business license, corporate identity card, official seal and invoice special seal to the tax office for tax registration certificate, apply for invoices can be;
4, if it is invoicing, you can carry the tax registration certificate, identity card, the other party issued "proof of payment", the contract signed by both parties and other information to the tax service hall to apply for invoicing.
The process of invoicing:
1, open the invoicing software, enter the user name and password to enter the invoicing software, point invoice management, enter the hair management interface, click on the invoice to fill out the invoice to fill out the invoice type of invoices or ordinary invoices.
2, enter the invoicing interface, first fill in the name of the above taxpayer identification number of these two required. Next, select the name of goods and taxable labor, when the mouse on this column will appear a small put grid point to choose the goods you sell, or pay the name of the labor, fill in the number, unit price, the amount automatically out.
In summary: the competent tax authorities in accordance with the purchasing unit and individual business scope and scale, to confirm the type of invoices purchased, the number of invoices purchased as well as the way to purchase, within five working days to send invoices purchasing book. When units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, which shall carry out inspections in accordance with the provisions.
Legal basis:
Measures for the Administration of Invoices
Article 15
Units and individuals who need to purchase invoices shall hold tax registration documents, identity certificates of the person in charge, and impressions of special invoice seals made in accordance with the prescribed pattern of the competent tax authorities of the State Council, and apply for invoice purchase procedures to the competent tax authorities.
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