You can apply for issuing invoices on your behalf. It should be emphasized here that under normal circumstances, individual industrial and commercial households can issue ordinary VAT invoices by themselves, only when issuing special VAT invoices, they need to apply to the tax bureau. When applying for issuing invoices on their behalf, individual industrial and commercial households need to bring their tax registration certificate, ID card, Payment Certificate issued by the other party and the contract signed by both parties to the tax service hall to apply for issuing invoices on their behalf.

Taxpayers should judge on the basis of the accumulated VAT sales (including tax declaration sales, tax check-up sales and tax assessment adjustment sales) during the continuous operation period of no more than 12 months or four quarters. If the total amount exceeds the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, they should register with the competent tax authorities as general taxpayers. Otherwise, they should register as small-scale taxpayers.

Is there a limit for issuing special VAT invoices?

There is no limit on the minimum amount of special tickets, but there are limit standards for the maximum amount. The following local policies are for reference:

Announcement of the State Taxation Bureau of Guangxi Zhuang Autonomous Region No.2 of 20 15, Announcement of the State Taxation Bureau of Guangxi Zhuang Autonomous Region on Adjusting the Maximum Billing Limit of Special VAT Invoices Issued by Tax Authorities for Small-scale Taxpayers, Article 1 stipulates: "The maximum billing limit of special VAT invoices issued by tax authorities in our region shall be uniformly adjusted and set at one million yuan."

Article 1 (6) of Announcement No.9 of Sichuan Provincial State Taxation Bureau No.201"Announcement of Sichuan Provincial State Taxation Bureau on Issues Related to the Maximum Invoicing Limit of Special VAT Invoices" stipulates: "When a small-scale taxpayer applies to the national tax authorities for issuing special invoices, the maximum invoicing limit shall not exceed 100,000 yuan."

Item (6) of Article 3 of Announcement No.9 of State Taxation Bureau of Hebei Province on Matters Related to the Administration of Special VAT Invoices (20 13) stipulates: "In principle, the maximum invoicing limit for special VAT invoices issued by the competent tax authorities is 100,000 yuan. According to business needs, the maximum invoicing limit may be appropriately increased, but it shall not exceed one million yuan."