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What if I don't invoice?
Consumers can report to the tax authorities, order them to make corrections within a time limit, or impose a fine of less than 1 10,000 yuan.

There are two main reasons why operators don't invoice:

(1) evading state taxes in order to cover up the real turnover.

(2) In case of disputes with consumers about the quality of goods sold or services provided, in order to deny and pass the buck.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 19 Where the tax authorities apply for receiving and purchasing invoices from units and individuals in other provinces, autonomous regions and municipalities directly under the Central Government engaged in temporary business activities, they may, according to the face value and quantity of the invoices received, require them to provide guarantors or pay a deposit not exceeding 6,543,800 yuan, and hand over 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.

Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.