If an individual needs to issue an invoice, he can't issue it himself, and he needs to issue it through the tax authorities. First of all, go to the tax service hall of the competent State Taxation Bureau to receive and fill out the Application Form for Invoicing; Secondly, you need to provide the legal identity certificate of the billing applicant; Finally, provide the payer with a written confirmation of the name, unit price and amount of the purchased goods, or a purchase and sale contract. The tax authorities will issue invoices on their behalf after reviewing relevant materials.
The process of personal invoice:
1. Bring your ID card to the bank designated by the tax authorities for handling;
2. Fill in the application form for issuing general VAT invoices and provide relevant certification materials for providing services or selling goods;
3. Pay the corresponding taxes and agency fees;
4. Receive the general VAT invoice issued by the tax authorities.
To sum up, individuals cannot issue invoices by themselves, and they need to do so through the tax authorities. The specific process includes receiving and filling in the application form from the State Taxation Administration of The People's Republic of China Tax Service Office, providing legal identity documents and purchase confirmation certificates, and issuing invoices on behalf of the tax authorities after verification.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.