After handling the tax registration certificate, individual industrial and commercial households can apply to the tax authorities for receiving and purchasing invoices. After receiving and purchasing invoices successfully, they can make their own invoices.

When purchasing invoices for the first time, you should submit a written application for purchasing invoices to the competent tax authorities, receive and fill in the invoice purchasing audit form, and issue an invoice purchasing book within 5 working days after the tax authorities confirm it.

Taxpayers receive and purchase invoices according to the types, quantities and formats determined in the invoice receiving and purchasing book. The invoice purchase book is approved once and is valid for a long time. When the taxpayer receives and purchases the invoice again, if the type, quantity and format remain unchanged, he can directly receive and purchase it at the invoice sales window of the tax service hall of the competent tax authority.

The materials required for receiving and purchasing invoices are as follows:

1, copy of tax registration certificate;

2. Identification certificate of the buyer;

3. Special seal for invoices;

4 advertising business license (provided by those who receive special invoices for advertising industry)

5. Invoice purchase book;

6. Special seal for invoices;

7 used invoice stub (except for the first purchase, the purchase of tax-controlled invoices is based on the last issued copy of the invoice).