There is generally no limit to the amount of invoices issued by individuals to the tax bureau, and they are taxed according to their income. If you have a contract, you can take it to the tax bureau to open it on your behalf. If the amount invoiced by the self-employed in the last 12 months is more than 800,000, you will have to change the general taxpayer.

If you mean to open a special invoice for value-added tax, individuals can't open a special invoice. Individuals can only apply to the local national tax office to open the ordinary invoice of the national tax department, which is generally 3% to 6%. When you open an ordinary invoice, you should bring your personal ID card, and if the amount exceeds 2000, you should also bring a written confirmation certificate of purchase issued by the buyer, which generally refers to the purchase and sale contract.

Ordinary VAT invoices cannot be deducted. For individuals who sell goods and provide VAT taxable services with a small amount below the VAT tax threshold, they only need to provide the original legal identity documents of the applicant and the agent.

The competent tax authorities shall conduct a written examination of the applicant's application materials, and if the materials are incomplete or the contents filled in are not in conformity with the provisions, they shall inform the taxpayer to make corrections or re-fill them at one time; Those who meet the requirements will be handled immediately.

The invoicing limit of the general VAT invoice is consistent with that of the special VAT invoice, which refers to the upper limit that the sales excluding tax issued by the invoice cannot reach. If the enterprise needs to operate, it may apply to the competent tax authorities to increase the maximum invoicing limit of special invoices, and may issue special VAT invoices with corresponding amounts after approval by the competent tax authorities.

Management of issuing special invoices for value-added tax.

General taxpayers selling goods, including taxable services that are regarded as sales goods, and non-taxable services that should be subject to value-added tax according to the detailed rules for the implementation of the Provisional Regulations on Value-added Tax, unless otherwise stipulated, must issue special invoices to the buyers.

The general taxpayer of value-added tax shall not issue special invoices for value-added tax in the following circumstances:

1, selling taxable items to consumers;

2. Selling tax-free items;

3. Selling goods declared for export and selling taxable services abroad;

4. Use the goods for non-taxable items;

5. Use the goods for collective welfare or personal consumption;

6. Except for providing non-taxable services that should be subject to VAT, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.

legal ground

Measures for the Administration of Regular Fixed Tax Collection for Individual Industrial and Commercial Households

Article 4 The tax authorities shall be responsible for organizing the verification of quotas.

The State Taxation Bureau and the Local Taxation Bureau shall, in accordance with the scope of collection and management stipulated by the State Council, respectively verify the quotas of the taxes under their jurisdiction.

The State Taxation Bureau and the Local Taxation Bureau shall strengthen coordination and cooperation, and establish a contact system to ensure smooth information channels.