Of course. Ordinary VAT invoices sent to individuals do not require individuals to provide tax numbers. According to AnnouncementNo. 16 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 17), since July 1 year, when the seller issues an ordinary VAT invoice for the buyer (enterprise), it shall be in the column of "Buyer's taxpayer identification number", and the invoice that does not meet the requirements shall not be used as a tax voucher. The above-mentioned enterprises include companies, unincorporated enterprises, legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises. The buyer does not need to provide relevant certificates or other supporting materials when requesting VAT invoices. Therefore, as an individual who is not a public institution, it is not necessary to fill in the tax number when applying for issuing an ordinary VAT invoice (actually, it is not necessary).

First, the latest provisions on the tax number

(1) According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Issuance of VAT Invoices and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Management of VAT Invoices (Announcement No.45 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.20 1 7), starting from July12065438, If the buyer is an enterprise and requires to issue an ordinary VAT invoice, the seller shall provide the taxpayer identification number or the unified society. When the seller issues an ordinary VAT invoice for it, the buyer's taxpayer identification number or the unified society credit code shall be filled in the column of "Buyer's taxpayer identification number". Invoices that do not meet the requirements shall not be used as tax vouchers for tax-related businesses such as tax calculation, tax refund and deduction.

(2) In addition, please note that the tax number is also required for issuing electronic invoices. According to Article 4 of the Announcement on Issues Related to Implementing the VAT Electronic Invoice System to Issue Electronic Ordinary Invoices: "If the drawer and payee of electronic invoices need paper invoices, they can print the format files of electronic ordinary VAT invoices by themselves, and their legal effects, basic uses and basic usage provisions are the same as those of ordinary VAT invoices supervised by tax authorities." Therefore, the electronic ordinary invoice has the column of "Buyer's taxpayer identification number", and the payer is the enterprise mentioned in Announcement No.20 17 16, and the buyer's name and tax number should also be filled in.

(3) According to the provisions of the first paragraph of Article 1 of the Announcement, ordinary invoices issued after July 20 17 1 day, if the tax number is not filled in, are non-compliant invoices and shall not be used as tax payment vouchers. Related business. Note: Ordinary invoices obtained before July 1 2065438 can be used as reimbursement vouchers after July +07, 2065438 if the column of "Buyer's taxpayer identification number" is not filled in.

(D) After the "three certificates in one", the tax number is a unified social credit code.