Individuals can issue labor service invoices at the tax bureau. According to the law, units and individuals that need to use invoices temporarily can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices.

Legal objectivity:

Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written documents of purchasing and selling commodities, providing or accepting services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council. Illegal invoicing is prohibited. Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of the second paragraph of Article 22 of these Measures and falsely issues invoices, and the illegal income shall be confiscated by the tax authorities; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.