tax bureau.

Small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf as determined by State Taxation Administration of The People's Republic of China can apply to their competent tax authorities for issuing special VAT invoices when they need to do so.

Article 16 of the Measures for the Administration of Invoices of the People's Republic of China: "Units and individuals applying for receiving and purchasing invoices shall apply for purchasing tickets, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the financial seal or special seal for invoices, and issue them to the invoice receiving and purchasing book after examination by the competent tax authorities.