Ordinary VAT invoices can be issued to individuals and can only be issued to consumers who sell goods or services.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Vouchers (Guo Shui Fa [2006]156), general VAT taxpayers can only issue general VAT tickets for cigarettes, wine, food, clothing, shoes and hats (excluding special labor insurance), cosmetics and other consumer goods, and cannot issue special VAT tickets.
In addition, ordinary taxpayers can only issue ordinary VAT invoices when providing catering services and loan services.
Extended data:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.
When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.
The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.
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