Only ordinary taxpayers are eligible to issue VAT invoices. First of all, they must apply to the tax authorities and pass the examination and approval of the tax authorities before they can buy VAT invoices. However, when they buy goods, they must also get the VAT invoice before they can deduct it.

Otherwise, there is no VAT invoice for the purchase, and the VAT invoice for the sale cannot be deducted, so you have to lose money.

The producer of the coal mine belongs to the seller, the coal company is the buyer, and the VAT invoice is issued by the seller to the buyer (that is, the coal platform company issued by the coal mine to you).

When the coal platform company sells coal to other companies, the coal platform company needs to issue a VAT invoice to the company that buys his coal.

The value-added tax invoices issued by coal mines to coal platform companies can be deducted from the input tax of coal platform companies, and the value-added tax invoices issued by coal platform companies to other companies can be deducted from the output tax of coal platform companies.