Many people will think that it is not necessary to provide relevant certificates and supporting materials to issue special VAT invoices for shopping in shopping malls, but first of all, the premise stipulated in this article is "VAT taxpayer" and the buyer must not be a natural person. This corresponds to the principle of "three-stream consistency" (capital flow, cargo flow and invoice flow), and ensures the so-called "public to public", that is, VAT taxpayers to VAT taxpayers.
When an enterprise transfers money between companies or pays for purchases by cheque, it must provide the buyer's name (non-natural person), taxpayer identification number or unified social credit code, address and telephone number, bank and account number information to the seller's shopping mall when requesting a special VAT invoice, without providing other relevant certificates and supporting materials.
Shopping malls, shopping centers, department stores and other commercial enterprises face more individual or purchasing buyers. Needless to say, the issuance of ordinary VAT invoices; When a customer needs to issue a special VAT invoice, personally, it is necessary to provide relevant certificates at this time, such as the company's power of attorney, the official seal of complete invoicing information, etc. These vouchers are well provided to ensure the purchase and sale between VAT taxpayers; Being able to affix the official seal ensures that this person is an internal employee of the buyer who issues invoices, and further ensures that other VAT taxpayers will not be detained.
Policy basis: Notice of Goods and Services Tax Department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Doing a Good Job in Publicity and Counseling on the Use of VAT Invoices issued on April 26th, 2065438.
Article 3, Section 1, Chapter II of the Guide to Issuing VAT Invoices compiled in the annex to the Notice "When a VAT taxpayer purchases goods, services, intangible assets or real estate and requests a special VAT invoice, he must provide the buyer's name (non-natural person), taxpayer identification number or unified social credit code, address and telephone number, bank and account number information to the seller, without providing business license, tax registration certificate, organization code certificate and account opening permit. When individual consumers purchase goods, services, intangible assets or real estate, and ask for VAT ordinary invoices, they do not need to provide the seller with taxpayer identification number, address and telephone number, bank and account information, nor do they need to provide relevant vouchers or other supporting materials. "
Article 11, Section 1, Chapter II of the Guide shall not issue a special VAT invoice under any of the following circumstances: (1) "Selling goods to consumers, providing taxable services or engaging in taxable activities".
Ps: Personal opinion, welcome to correct me!