According to the "People's Republic of China *** and the State Invoice Management Measures" Article 3, the invoice referred to in this method, refers to the purchase and sale of commodities, provide or accept services and engage in other business activities, issued, collected, receipt and payment vouchers.
Article 19 and Article 20 of the Measures for the Administration of Invoices stipulate that units and individuals selling goods, providing services and engaging in other business activities shall issue invoices to the payer when collecting payments for external business operations; and all units and individuals engaged in production and business activities shall obtain invoices from the payee for payments made in the course of purchasing commodities, providing or accepting services and engaging in other business activities. The invoice should be issued to the payer.