According to the regulations, the units that issue invoices must be enterprises and individual industrial and commercial households with legal person status, and the business license is one of the important documents of the legal person status of enterprises, so enterprises with business licenses can issue invoices. When issuing invoices, you should follow the requirements of the tax authorities, such as correctly filling in the invoice header, amount, tax rate and other information, and going through the tax declaration procedures within the time limit prescribed by the tax authorities. At the same time, it should be noted that tax law, financial law and other relevant laws and regulations should be observed when issuing invoices, and it is strictly forbidden to falsely issue invoices or forge invoices.

Invoicing needs to meet the following conditions:

1. Have a business license: the invoice issuing unit must be a legally registered enterprise or individual industrial and commercial household, and it needs to have a business license and other relevant certificates;

2. Taxpayer qualification: the unit issuing the invoice must have the taxpayer qualification, need to register with the tax authorities, and declare and pay taxes according to regulations;

3. Legal operation: the billing unit must operate legally and cannot engage in illegal and bad behaviors;

4. Invoice provisions: Invoice shall be issued according to the provisions of the tax authorities, and the correct taxpayer identification number, invoice header, amount, tax rate and other related information shall be filled in;

5. Invoice type: According to different business operations, different invoice types need to be selected when issuing invoices, such as special VAT invoice, general VAT invoice and unified invoice for motor vehicle sales.

The process of invoicing is usually as follows:

1. Confirm billing information: before invoicing, you need to confirm billing information, including invoice header, invoice type, total price and tax, tax rate and other related information. At the same time, it is necessary to confirm whether the buyer needs to issue different types of invoices such as special VAT invoices or ordinary invoices;

2. Invoicing: Fill in the correct taxpayer identification number, invoice header, amount, tax rate and other relevant information according to the confirmed invoicing information and the provisions of the tax authorities, then stamp and sign, and finally hand over the invoice to the buyer;

3. Archive for future reference: After the invoice is issued, it needs to be archived for future reference, including the electronic version and the physical version. At the same time, it is necessary to declare and pay taxes within the time limit prescribed by the tax authorities;

4. Invoice verification: After receiving the invoice, the buyer needs to verify the invoice to ensure the authenticity and legality of the invoice. If there is something wrong with the invoice, you can return it or re-invoice the seller.

To sum up, the process of invoicing includes confirmation of invoicing information, invoicing, archiving for future reference, and invoice verification. And it is necessary to operate in strict accordance with the provisions of the tax authorities to ensure the authenticity and legality of invoices and protect the legitimate rights and interests of buyers.

Legal basis:

"People's Republic of China (PRC) invoice management measures" nineteenth.

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.

Article 21

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.