Taxpayers need to go to the tax authorities to verify the types of invoices before applying for invoices.

Taxpayers who have approved the types of invoices may apply to the competent tax authorities for adjustment if the types, quantities or amounts of invoices currently used cannot meet the business needs.

Units and individuals that handle tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and issue invoice receiving and purchasing books after being audited by the competent tax authorities.