Individuals (natural persons) can issue invoices to tax authorities, but only if individuals (natural persons) provide VAT taxable services and goods sales to enterprises. For example, individuals sell their goods to enterprises, or individuals provide services to enterprises. The premise that an individual applies for issuing invoices on behalf of the tax bureau is that the individual (natural person) is the seller, that is, the individual is the payee. Individuals must have real business dealings when issuing invoices, and shall not falsely issue invoices. Individuals can go to the tax bureau to issue an ordinary VAT invoice. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Authorities to Issue Special VAT Invoices stipulates that VAT taxpayers refer to small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf. In addition, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Entrusting Local Taxation Bureau to Collect Taxes and Issue VAT Invoices for Business Tax to Levy VAT stipulates that if a taxpayer sells the real estate he has acquired and other individuals rent real estate and applies for issuing invoices on his behalf, the local taxation bureau collecting taxes will issue special VAT invoices or ordinary VAT invoices on his behalf.

Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written documents of purchasing and selling commodities, providing or accepting services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Article 17 Units or individuals engaged in business activities temporarily outside provinces, autonomous regions and municipalities directly under the Central Government shall receive and purchase invoices from the local tax authorities on the basis of the certificates issued by the local tax authorities.

Measures for temporarily engaging in business activities across cities and counties within provinces, autonomous regions and municipalities directly under the Central Government to receive and purchase invoices shall be formulated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.

Article 18 Where the tax authorities purchase invoices from units and individuals engaged in temporary business activities in other provinces, autonomous regions and municipalities directly under the Central Government, they may, according to the face value and quantity of the purchased invoices, require them to provide guarantors or pay a deposit not exceeding 654.38+00000 yuan, and hand in the invoices within a time limit.

If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility.

The tax authorities shall issue a bill for settlement of capital transactions when collecting the deposit.

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.