The first time the client opened a shop, he was an individual industrial and commercial household and opened an online electronic invoice. The paper invoice process is as follows:

I. The issuance process of online electronic invoices is as follows:

1, go to the tax bureau to apply for the approval of the VAT electronic invoice;

2, carrying tax control equipment to the service unit for distribution;

3, carrying tax control equipment to the competent tax authorities for distribution;

4, VAT electronic invoice recipients.

Two. The process of issuing paper invoices is as follows:

1. Please ask the tax bureau to issue an invoice. If the self-employed need to issue invoices on their behalf, they should show their tax registration certificate, identity card, payment certificate issued by the other party and the contract signed by both parties.

2, to the tax service hall to apply for invoicing;

3. Find a postal agency to issue an invoice. There are many postal outlets, and individual industrial and commercial households can go to postal agencies to issue ordinary invoices;

4. At present, postal agencies cannot issue special invoices for value-added tax;

5. Issue invoices by yourself. You can bring your business license, legal person ID card, official seal and special invoice seal to the tax bureau for tax registration certificate, and then print the invoices by yourself.

Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices.

Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.