Legal analysis: 1. If self-employed individuals need to invoice on their behalf, they should apply to the tax service office for invoicing on the basis of your tax registration certificate, ID card, tax payment certificate issued by the other party and the contract signed by both parties. 2. Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.