Tax invoices shall be issued in the tax hall of the local tax department. If the parties issue tax invoices, they shall issue them to the tax department with ID cards and other supporting materials. All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities.

legal ground

Article 23 of the Measures for the Administration of Invoices of the People's Republic of China

Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with the provisions, and submit the invoice data to the competent tax authorities on schedule.

Where non-tax-controlled electronic devices are used to issue invoices, the software program description data of non-tax-controlled electronic devices shall be reported to the competent tax authorities for the record, and the invoice data shall be kept and submitted in accordance with the regulations.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.