If a company wants to issue a VAT invoice, it must first apply to the tax bureau for an invoice. After the application is completed, the invoice can be issued after the tax tray is installed.

After receiving the tax registration certificate, the taxpayer shall apply to the competent tax authorities for receiving and purchasing invoices, and provide the identity certificate of the agent, tax registration certificate or other relevant certificates, as well as the impression of the financial seal or special seal for invoices.

The competent tax authorities shall, after examining the taxpayer's application for receiving and purchasing invoices and related documents, issue an invoice receiving and purchasing book. Taxpayers collect and purchase invoices from the competent tax authorities on the basis of the types, quantities and purchase methods of invoices approved in the invoice collection and purchase book.

For taxpayers who need to use invoices temporarily without tax registration, they can directly apply to the tax authorities for receiving and purchasing, or apply to the tax authorities for issuing invoices on their behalf. That is, when invoices are needed, they can directly apply to the tax authorities for issuing invoices on the basis of written proof of purchase and sale business, provision of labor services or other business activities.