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How do self-employed individuals issue special VAT invoices?
1, tax agent: When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is the tax agent. (The competent tax authorities are required to pay taxes on the spot when issuing them on their behalf; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and customer billing needs. )

2. Self-invoicing: After the enterprise is registered, it can apply for tax-controlled invoicing and be eligible for invoicing. After that, the company will be equipped with computers and stylus printers, and then it can start to invoice itself.

It is generally suggested that as long as the company has business income, it should apply for the qualification of invoicing as soon as possible and invoice itself. Before you go to the tax bureau to make an invoice, communicate with the other party's finance. What kind of invoice the other party needs to issue, you can issue it according to the other party's requirements.

Special VAT invoices for extended information must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

Baidu encyclopedia-special invoice for value-added tax