Article 19 of the Measures for the Administration of Invoices stipulates that when units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 26 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.25 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) stipulates that units and individuals who fill in invoices must issue invoices when their business operations are confirmed. Invoicing is not allowed without business.
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Occurrence Time of VAT Tax Obligation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40, No.2011) stipulates that if the invoice is issued first, the occurrence time of the tax obligation is the day when the invoice is issued.