Invoices can not be postponed. Value-added taxpayers should issue invoices when business operations occur and business income is recognized, and invoices may not be issued later or in advance, and value-added tax obligations occur on the day the invoice is issued. When issuing invoices, they must fill in the invoices in accordance with the order of numbers, fill in the items completely, the contents are true, the handwriting is clear, all the joints are printed at one time, the contents are completely consistent, and the invoices are stamped with a special seal for invoices in the invoice joints and the credit joints.

"The Chinese people*** and the State invoice management measures" Article 19 of the sale of goods, provide services and engage in other business activities of units and individuals, external business operations to collect money, the payee should be issued to the payer to issue invoices; under special circumstances, the payer to the payee to issue invoices. Article 20 of the Measures for the Administration of Invoice of the People's Republic of China and all units and individuals engaged in production and business activities shall obtain invoices from the payee for the purchase of commodities, acceptance of services and payment for other business activities. When obtaining the invoice, no change in the name and amount shall be requested.