According to the regulations, when an enterprise purchases goods, services or accepts services, it shall fill in the taxpayer identification number or unified social credit code of the enterprise on the obtained invoice. If the buyer's taxpayer identification number or unified social credit code is not filled in the column of "buyer's taxpayer identification number" on the invoice, it is an invoice that does not meet the requirements, and the enterprise can record it in the account, but it cannot be used as a tax voucher to handle tax-related businesses such as pre-tax deduction, tax refund and deduction.