According to the Announcement on the Process of Taxpayers Applying for VAT Invoice, the process of enterprises applying for VAT invoice on behalf of the tax bureau is as follows:

(a) in the tax service hall designated window:

Submit the VAT invoice tax return form;

A natural person applies for issuing invoices on his behalf, and submits an identity document and a copy thereof;

Other taxpayers apply for issuing invoices on their behalf, and submit the business license (or tax registration certificate or organization code certificate), the identity certificate of the agent and its copy.

(2) Pay relevant taxes and receive invoices at the same window.

Where can you apply for issuing special VAT invoices?

Small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf may apply to the tax authorities for issuing special VAT invoices when VAT taxable behavior occurs;

When a natural person sells or rents the acquired real estate, he can apply to the tax bureau for issuing a special VAT invoice while paying taxes.

After paying the commission to the individual insurance agent, the insurance enterprise entrusted by the tax authority may apply to the competent tax authority for collecting and issuing the general VAT invoice or special VAT invoice on behalf of the individual insurance agent.

Announcement on the process of taxpayers applying for issuing VAT invoices on their behalf