2. Tax number and code.

3. Other information and materials.

Legal basis: Measures for the Administration of Online Invoices

Article 2 These Measures shall apply to the activities such as account opening registration, online collection, online issuance, transmission, inspection and cancellation of invoices of units and individuals using the online invoice management system in People's Republic of China (PRC).

Article 5 The tax authorities shall, according to the operating conditions of invoice issuing units and individuals, verify the types, industry categories, invoice issuing limits and other contents of online invoices.

Units and individuals that issue invoices need to change the approved contents of online invoices, and may submit a written application to the tax authorities, and make changes after confirmation.

Article 6 When issuing online invoices, the units and individuals who issue invoices shall log in to the online invoice management system, truthfully and completely fill in the relevant contents and data of invoices, and print the invoices after confirmation and preservation.

Online invoices issued by billing units and individuals will be confirmed and checked after the system automatically saves the data.