How to issue invoices for individuals on the web/mobile? Is there a simpler method?

Where a natural person temporarily obtains income or meets other circumstances requiring invoice issuance, the competent tax authority may issue an invoice on their behalf. When other taxpayers determined by the State Taxation Administration who may have VAT special invoices issued on their behalf engage in VAT taxable acts and need to issue VAT special invoices, they may apply to their competent tax authority for issuance on their behalf.

So how exactly should one use the web or mobile channel to issue VAT invoices on behalf of others? Is there a simpler method?Be sure to read to the end~

I. Web-based issuance

Step 1:

Enter the Electronic Tax Bureau and click Log In.

Step 2:

Select individual business, enter username and password, and click login.

Step 3:

Get verification code.

Step 4:

After entering, click Popular Services - Issue VAT Invoice for Individuals.

Step 5:

After agency issuance of a VAT invoice, click to apply for agency issuance.

Step 6:

Enter the invoice issuance for individuals page to fill in information, including enterprise name, taxpayer identification number, item name (labor services), amount, and other information.

Step 7:

After completing the information, select the place where the taxable event occurs, then click Next.

Step 8:

After checking the information, submit the application.

Step 9:

Submitted successfully. Awaiting review.

Step 10:

After approval, you can enter the invoice issuance application page and click Query Now.

Step 11:

After entering, you can see the invoices you have approved, view details and pay taxes, and click Pay Tax to enter the tax payment process.

Step 12:

After entering the tax payment page, you can see the tax details to be paid and the payment methods. Currently, payment methods include UnionPay payment, bank end (query payment), Cloud QuickPass, WeChat, Alipay, etc. Cross-border tax payment is also available. After selecting the method, click Pay Now.

Step 13:

Enter the payment page and click Deduct Payment.

Step 14:

A payment QR code appears for payment.

Step 15:

After successful payment, click Issue and confirm issuance.

Step 16:

After successful issuance, you can click to download, download via QR code, download PDF, download OFD, download as XML, and other formats.

II. Mobile issuance process

Step 1:

Search for the Electronic Tax Bureau app in the mobile app market, download it, and install it.

Step 2:

Open the "Electronic Tax Bureau" APP. Users who have never used the Electronic Tax Bureau or the tax APP need to register. Users who already have an Electronic Tax Bureau or tax APP account can log in directly. Login methods include account-password login, SMS login, face scan login, and fingerprint/face login.

Step 3:

Location selection in the upper left corner of the home pageLocation, click "Invoice issuance for individuals" on the home page, and complete facial recognition according to the system prompts.

Step 4:

Click "General Reverse Invoicing for Goods, Services, etc." (currently the mobile APP does not yet support reverse invoicing for house rental invoices; if needed, you can handle it online via the computer. For specific operation steps, please seeHere is the operating process on the new electronic tax bureau for individuals issuing housing invoices on their behalf!）。

Step 5:

Click "Add Reverse Invoicing Application" to enter the purchase and sales information filling page.

Step 6:

Click "Seller" in the "Purchaser and Seller" column to verify whether the individual identity information is correct (the seller can only be the user himself/herself logged into the APP). After confirmation, click "Purchaser," click "Add Purchaser," select "Whether a Natural Person" according to the actual situation, and fill in "Name" and "Unified Social Credit Code/ID Document Number" (click "Expand" to fill in more information; you may choose to fill it in as needed for invoicing requirements; it is not mandatory). After completing, click "Save."

Step 7:

Click "Add Taxable Place of Occurrence" in the "Place of Occurrence of Taxable Sales Behavior" column, and select the taxable place of occurrence based on the facts (i.e., the place of goods sale or the place of service provision). After selection, click "Save" (the subsequent review process will be handled by the tax authority at the taxable place of occurrence).

Step 8:

Click "Add Project Information" in the "Project Information" column, select "*Modern Services*Other Modern Services" for "Project Code Name," fill in "Project Short Name" based on the facts as needed (e.g., labor fee/lecture fee, etc.), fill in the invoicing amount for "Amount" based on the facts, select "1%" for "Tax Rate/Collection Rate," and click "Expand" to fill in more information; you may choose to fill it in as needed for invoicing requirements (not mandatory). After completing, click "Save."

Step 9:

To note other information on the invoice face, fill in the required content in the "Remarks" field; otherwise, leave it blank. Click "Next" to enter the tax information confirmation page.

Step 10:

Confirm the tax payable information automatically calculated by the system; after confirming it is correct, click "Submit", and after "Submission successful" is displayed, wait for tax authority review (the tax authority will complete the review within half a working day, at which point you can follow the process below to check the review status of the submitted application and proceed with subsequent operations).

Step 11:

Click "Issue VAT Invoice on Behalf" on the homepage, click "Query Invoice Issuance on Behalf Information", select the start and end dates of the submitted application, and click "Query" at the bottom of the page.

Step 12:

Find the application submitted this time in the query results. If the status displayed in the upper right corner of the application is "Pending Payment", it means the application has passed review; click "Pay" to enter the tax and fee payment page (process as follows); if the status displayed in the upper right corner of the application is "Review Failed", it means the application did not pass review; you can click the application to enter the details page to view the review comments, and after modifying according to the review comments, resubmit the application (click "Copy Application" below the application on the query results page to directly copy the information filled in last time, and you can modify it on that basis).

Step 13:

On the tax payment page, click "Select All" in the upper left, verify the tax payable information, and after confirming it is correct, click "Confirm" in the lower right. Select the payment method, click "Pay Now," and after completion, "Payment Successful" is displayed; click "Return to Homepage."

Step 14:

Click "Agency Issuance of VAT Invoices" on the homepage again, click "Agency Invoice Information Query," select the start and end dates of the submitted application, and click "Query" at the bottom of the page. Find the application submitted this time in the query results. The status in the upper right corner of that application is "Pending Issuance." Click "Issue Invoice," and the status in the upper right corner changes to "Issued." Click "Download Invoice" to view and download the invoice (you can click "..." in the upper right corner of the invoice preview page to share the invoice with the other party).

Step 15:

Return to Home, click "Issue Tax Payment Certificate," select "Table Format," then click "Query" below.

Step 16:

In the query results, check the single tax payment made this time, click "Issue", and you can view and download the tax payment certificate (if needed, you can click "..." in the upper right corner of the tax payment certificate preview page to share the invoice with the other party).

III. Kailing Technology invoice issuance for individuals solution

If you think the above steps are too complex,or also want toAtMobileProceedHousing rental invoice issuance（CurrentlyE-Tax BureauThe mobile APP does not yet support invoice issuance for house rental），Why not learn moreKailing Technology's invoice issuance for individuals solution。

1.Log in to the Kailing invoice issuance for individuals system using the account registered with the Electronic Tax Bureau.

2.Upload specific invoicing information (such as property listing information) in the Kailing invoice issuance for individuals system.

3.The Kailing agency invoicing system connects to the electronic tax bureau, pulls orders in the backend and pays taxes on behalf, completing batch issuance of fully digitalized e-invoices.

After entrusting Kailing Technology, you do not need to operate in the Electronic Tax Bureau throughout the process; you only need to log in and authenticate with your mobile phone in the Kailing entrusted invoicing mini program and pay the tax advanced by Kailing within the specified time the following month.

Kailing Technology invoice issuance for individuals solutionSupports the usage scenarios of the above industries. If needed, please contact Kailing Technology:https://www.kailingteck.com/h-col-126.html 。

As a comprehensive business-finance-tax digitalization solution service provider, Kailing Technology provides business-finance-tax management digital transformation products and operational services for various government agencies, institutions, and large, medium, and small enterprises. The product line includes:

Solutions for businesses including sales contract management system, procurement contract management system, fully digitalized Leqi interface project, output automatic invoicing system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, image OCR recognition system, automatic financial bookkeeping system, and electronic accounting archives system, comprehensively driving the digitalization process across various fields.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.