You can open it at the tax office. When a natural person sells old goods that meet the tax exemption conditions, the tax bureau may issue tax-free invoices on his behalf. In addition to the value-added tax, for the buyer, it is also necessary to pay attention to the obligation to withhold and pay taxes when purchasing second-hand goods from natural persons. When natural persons sell goods for their own use, most of them are sold at a discount. At this time, if there is no income, there is no need to pay natural person income tax. However, if there is income from premium sales, the buyer needs to withhold and pay taxes at the rate of (income-original value of the property-reasonable cost of determining the original value of the property) ×20% according to the items obtained from the property.