Judging from the qualification of issuing invoices, VAT invoices are mainly divided into two types: tax collection and self-invoicing.

First, when some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is the tax agency. (The competent tax authorities are required to pay taxes on the spot when issuing them on their behalf; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and customer billing needs. )

Two, when the enterprise registration is completed, you can handle tax control and invoices, and have the qualification to issue invoices. After that, the company will be equipped with computers and stylus printers, and then it can start to invoice itself.

Extended data:

Small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices identified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) put forward applications for issuing special VAT invoices, and the competent tax authorities will issue special VAT invoices for them.

Handling department: the competent tax authority where the institution is located.

When issuing special VAT invoices, general VAT taxpayers often make mistakes such as sales return and invoice return, so they need to issue new special VAT invoices.

Matters related to the reissue of special VAT invoices:

First, recover the original invoice and directly void it, and re-issue the invoice.

2. Re-invoice with the red special invoice notice issued by the buyer.

Three, the seller with their own application notice to issue a special red invoice, and then re-issue the invoice.

Baidu encyclopedia-special invoice for value-added tax