Yes.

Car washing is a labor service fee, and the tax bureau can issue invoices on its behalf. It requires a value-added tax of 3%, a 12% surcharge reduced by half, and a personal income tax of 1.5%.

Individuals can apply to the tax authorities to issue ordinary VAT invoices on their behalf. Under normal circumstances, you only need to bring your personal identity certificate. When applying for invoice issuance after July 1, you need to provide the accurate company name and tax registration certificate number of the payee. The state tax authorities will issue general VAT invoices to entities and individuals that meet the conditions for issuance on behalf of taxpayers. Small-scale taxpayers who are unable to issue ordinary VAT invoices on their own may apply to the local tax bureau to issue ordinary VAT invoices on their behalf when selling real estate acquired by them or renting out other personal real estate.