State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), issued a notice (Announcement No.20 17 16) on issues related to issuing VAT invoices, which reads as follows:
1. Since July, 2065438, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers for tax calculation, tax refund, deduction and other tax-related businesses.
The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.
Therefore, government units belong to public institutions and can issue ordinary VAT invoices without filling in the tax number.