The customer is a general VAT taxpayer. When a customer asks you to provide a special invoice, you must have a tax registration certificate to open the invoice window from the IRS.

If you go to the IRS for tax registration, you will be punished within 30 days after obtaining the business license, but the IRS will not impose too heavy punishment on individual industrial and commercial households. The IRS will send you a notice of correction within a time limit. During the notice period, you will immediately go through the tax registration, and you may fine 50 yuan.