Invoice Issuance for Individuals Hot Q&A + Batch Invoice Issuance for Individuals Solution

1. SinceInvoice issuance for individuals, what is the VAT rate？

Except for the above situations, the tax rate for invoice issuance for individuals refers to the relevant provisions for small-scale taxpayers:

From January 1, 2023 to December 31, 2027, for taxable sales income subject to a 3% levy rate for VAT small-scale taxpayers, VAT is levied at a reduced rate of 1%.

2. Is there a limit on the amount and number of VAT ordinary invoices an individual can apply for issuance for individuals?

Units and individuals that need to use invoices temporarily，Can rely onWritten proof of the purchased and sold goods, written proof of providing or accepting services and engaging in other business activities, and identity proof of the handler, to directly apply to the tax authority at the place of business for invoice issuance.

Warm reminder

01 Collect tax first, then issue invoice

Where taxes should be paid in accordance with tax laws and administrative regulations, tax authorities shall collect the taxes first and then issue invoices. Illegal issuance of invoices on behalf of others is prohibited.

02 What does written proof mean？

It refers to relevant business contracts, agreements, or other materials recognized by tax authorities.

3. If an individual issues an invoice for more than 500 yuan, must VAT be paid?

Individuals who have not completed tax registration or temporary tax registration，Unless otherwise specially provided, the relevant provisions of the Interim Regulations of the People's Republic of China on Value-Added Tax and its implementation rules regarding the threshold for taxation on a per-transaction basis shall apply.：

Warm reminder

For individuals who frequently issue invoices for individuals, it is recommended to proactively handle tax registration or temporary tax registration to fully enjoy the small-scale taxpayer exemption policy for monthly sales of less than 100,000 yuan.。

4. I am a farmer selling vegetables I grow myself. Can I be exempt from VAT?

Agricultural producersSales of self-produced agricultural products are exempt from VAT。

Self-produced agricultural products sold by agricultural producers refer to:

Self-produced agricultural products listed in the notes, sold by units and individuals directly engaged in the planting and harvesting of plants and the raising and catching of animals.

For the specific scope, see the attachment "Annotations on the Taxation Scope of Agricultural Products" of Caishuizi [1995] No. 52.

5.Individuals selling used cars, etc.OldCan goods apply for invoice issuance?？What is the tax rate？

You can apply for invoice issuance by proxy and be exempt from VAT。

According to the relevant provisions of the Interim Regulations of the People's Republic of China on Value-Added Tax and its implementation rules：Individuals selling items they have used themselves are exempt from VAT.

6.Can individuals go to tax authorities to issue special invoices on their behalf?？

Natural persons who individually lease or sell real estate and meet the conditions may apply for issuance of VAT special invoices.。

If you want to learn more about invoice issuance for individuals, or have batch invoice issuance for individuals needs, you are also welcome to contactKailing TechnologyGet in touch.

Kailing Invoice Issuance for IndividualsPlatformSupports full scenario needs including invoice issuance for goods/services, freight, real estate leasing, and construction services, adapting to flexible invoicing across different industries.  

▪ Goods/Services invoice issuance

▪ Freight invoice issuance

▪ Real estate leasing invoice issuance

  ▪ Lessee-initiated invoicing process:

  ▪ The lessor initiates the invoicing process:

Kailing Invoice Issuance for Individuals solutionApplicable to multiple scenarios across multiple industriesBatch issuancescenario, committed to achieving the goals of reducing enterprise costs, optimizing service experience, and improving management efficiency. By improving invoicing efficiency, ensuring data security and compliance, and supporting remote invoicing and multiple invoicing categories, it provides comprehensive invoice issuance on behalf services for individuals and enterprises. The platform strictly complies with China Golden Tax Phase IV requirements. Through detailed processes and technical solutions, combined with professional development and operations services, it helps enterprises and individuals better understand and apply them, ensuring compliant tax payment and improving the efficiency of invoice issuance for individuals.

Welcome industries with relevant needs to 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 sales contract management system, procurement contract management system, fully digitalized Leqi interface project, automatic output VAT invoicing system, invoice issuance for individuals system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, imaging OCR recognition system, automatic financial bookkeeping system, electronic accounting archives system and other businesses, comprehensively advancing 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.