1

Log in to Guangdong Electronic Taxation Bureau and select the items I want to tax.

2

Choose to issue VAT (electronic) ordinary invoice.

three

Click add.

four

Click OK after the monitoring has passed, then carefully read the relevant policies and regulations and the risk warning reminder for invoice use (applicable to invoicing), and then click I have read and agreed.

five

Select VAT electronic ordinary invoice or VAT ordinary invoice as required, and the steps are the same when filling in the application form. The following is an example of applying for issuing an electronic ordinary VAT invoice.

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Fill in the basic information, payer, payee and details of goods or taxable services and services. Items marked with "*" are required, and those without "*" are optional. Here are some things to pay attention to:

1. If you need to add the payer as an ordinary user, you can click Add as an ordinary user after filling in the payer information, and directly select the payer from the selected ordinary users.

2. If the tax reduction or exemption policy is applicable, you need to select the tax reduction or exemption type and the tax reduction or exemption reason. Then click Add Line to fill in the details of goods or taxable services and services.

3. Fill in the detailed names of the goods or taxable services and services:

Click on the blank space on the left, and then select the corresponding name in the category on the left or enter keyword search in the search box.

After finding the corresponding name, you can select it directly, and then click the blue above to confirm. If you don't find the corresponding name, you can choose other in the corresponding category, then fill in the name yourself, and then click on the blue above to confirm.

Finally, fill in other information and service details of goods or taxable services.

4. If there are any contracts, agreements, tax payment vouchers, invoices or other materials that can prove the authenticity of the transaction, you can click Select File to upload.

seven

When you have finished the form, click Save.

eight

Click Invoice Preview to preview the invoice. Please note that the invoice has not been issued, and the preview invoice has no effect. Check the corresponding application form after confirmation, click Submit, and click Confirm in the pop-up window.

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If the following screen is displayed, the invoice application has been successfully submitted, and click OK.

10

If you apply for issuing VAT electronic ordinary invoice on behalf of the applicant, it will show that after the approval is successful (if the system turns to manual approval in the background instead of automatic approval, the applicant will be notified by SMS after the approval is passed):

If you need to pay taxes, click Pay, then click Invoice, and then click View Invoice to download electronic files or print. If you don't need to pay, you can click the invoice directly, and then click View Invoice. If the payer is a taxpayer with tax registration, you can click Push Payment to make push payment in the station.

1, payment interface is required

2. No payment interface is required.

3. Check the invoice interface after issuing.

1 1

Those who apply for issuing ordinary VAT invoices may apply to the Tax Service Office online or offline according to the selected collection method.

Second, policy questions and answers

Excuse me, what is the VAT rate when individuals provide VAT taxable services and apply for issuing VAT ordinary invoices?

According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting Small-scale Taxpayers from Value-added Tax (AnnouncementNo.: Ministry of Finance and State Taxation Administration of The People's Republic of China 2022 15), from April 1 day, 2022 to February 3 1 day, 2022, small-scale taxpayers with value-added tax will be exempted from value-added tax. VAT items with 3% withholding rate will not be levied for the time being. That is to say, from April 1 day, 2022 to February 3 1 day, natural persons are exempted from VAT when they apply for issuing ordinary VAT invoices.