Reimbursement is allowed. When individual consumers purchase goods, labor, services, intangible assets or real estate, and request a general VAT invoice, they do not need to provide the seller with the taxpayer identification number, address, phone number, account opening bank and account number. information, and there is no need to provide relevant certificates or other supporting materials. Relevant documents are as follows:

"Notice on Further Optimizing the Service Work of the Business Tax-VAT Replacement with VAT"

18. Strengthening publicity and guidance on the issuance of VAT invoices

All local tax authorities must conscientiously publicize policies on the issuance of VAT invoices and eliminate misunderstandings about the issuance of VAT invoices in the society.

When a VAT taxpayer purchases goods, labor, services, intangible assets or real estate, and when requesting a special VAT invoice, the seller must provide the buyer’s name (not a natural person), taxpayer identification number, and address. Telephone number, account opening bank and account information, there is no need to provide business license, tax registration certificate, organization code certificate, account opening license, VAT general taxpayer registration form and other relevant certificates or other supporting materials.

When individual consumers purchase goods, labor, services, intangible assets or real estate, and request a general VAT invoice, they do not need to provide the seller with the taxpayer identification number, address and telephone number, account opening bank and account information. No relevant documents or other supporting materials are required.

Extended information:

"Notice on Further Optimizing Tax Service Work of Replacing Business Tax with VAT"

19. Seriously investigate and punish those who harm tax payment in the name of replacing business tax with VAT Acts of personal interests

In view of the situation where some enterprises deliberately misinterpret the policy and take the opportunity to increase prices to seek improper benefits in the name of replacing business tax with value-added tax, tax authorities in all regions must do a good job in publicity and interpretation of the business tax-based replacement policy to ensure that everyone Every enterprise and every taxpayer can fully understand the policy of replacing business tax with value-added tax. For illegal and illegal activities such as raising prices in the name of business-to-business value-added, violating price integrity, suspected of price fraud, collusion in price increases, etc., we must proactively report to the local party committee and government, actively cooperate with relevant departments, increase supervision, and promptly investigate and correct.

20. Smooth complaint channels to safeguard the rights and interests of taxpayers

Broaden channels for taxpayers to express their demands, and open up multi-channel complaint response mechanisms such as the 12366 hotline, tax websites, and WeChat platforms. Further shorten the complaint response time and improve the efficiency of complaint handling. Complaints made on the spot will be dealt with immediately; complaints made afterwards will be resolved within 3 working days to effectively safeguard the rights and interests of taxpayers.

Taxation authorities in various regions must attach great importance to this, strengthen supervision and inspection, and seriously hold accountable those who fail to implement tax services. The State Administration of Taxation will conduct overt and covert inspections of the implementation status of various localities. All localities must report the implementation status and improvement suggestions of this notice to the State Administration of Taxation before June 10, 2016.

State Administration of Taxation-Notice on Further Optimizing the Tax Service in Replacement of Business Tax with VAT