According to the regulations, the scope that the IRS can issue invoices on its behalf is as follows. Please check it before using it, so as not to affect the normal business development:

Scope of invoicing on behalf of others

(1) Small-scale taxpayers (including individual industrial and commercial households) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of State Taxation Administration of The People's Republic of China may apply for issuing special VAT invoices on behalf of them in case of VAT taxable behavior.

(two) in any of the following circumstances, you can apply to the tax authorities for issuing VAT invoices:

1. Taxpayers whose invoices have been collected by the tax authorities according to law or stopped selling invoices need to issue ordinary VAT invoices to obtain operating income;

2. Units and individuals applying for tax registration need to issue ordinary VAT invoices for their business income from the date of obtaining the business license to the time of obtaining the tax registration certificate;

3. Units and individuals that should apply for tax registration but fail to do so shall be dealt with by the competent tax authorities according to law, and after completing the tax registration procedures, it is necessary to issue an ordinary VAT invoice for their business income from the date of obtaining the business license to the time of obtaining the tax registration certificate;

4. Units and individuals that do not need to apply for tax registration according to law need to issue ordinary VAT invoices for temporary income.