To issue a VAT common law ticket to an individual, you don't need a tax number, just fill in the name of the individual. You don't need to fill in the rest address, telephone number, bank, account number, tax number, etc.

Although the state requires that all ordinary invoices issued must have tax numbers to be used as reimbursement vouchers, they cannot be recorded without tax numbers, except for ordinary invoices issued to individuals and government agencies. Therefore, it is ok to issue invoices to individuals normally.

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The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.

Special invoices for value-added tax are commercial vouchers. Because the tax is deducted from the invoice, the buyer has to pay the value-added tax to the seller, so they are also tax payment vouchers, which play the role of legal proof of the seller's tax obligation and the buyer's input tax.

Baidu encyclopedia-special invoice for value-added tax