1. Enterprises need to apply for electronic invoices on the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, obtain the qualification of electronic invoices, and register, download and install the system;

2. Before invoicing, enterprises need to prepare relevant invoicing materials, such as invoicing application forms, sales contracts, invoices, payment vouchers, etc.

3. Input the billing data into the electronic invoice billing system and check it for confirmation;

4. Issue an electronic invoice after confirmation, and the system will automatically generate the electronic invoice code and number, and upload the invoice information to China State Taxation Administration of The People's Republic of China electronic invoice platform;

5. After the electronic invoice is issued, the enterprise needs to send the invoice information to the buyer in time;

6. After receiving the electronic invoice, the buyer can query and download it on the electronic invoice platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) to ensure the authenticity and legality of the invoice;

7. Enterprises need to upload the electronic invoice information to the electronic invoice platform of the tax bureau in time for tax declaration and payment.

Electronic special ticket billing process conditions:

1. Taxpayer qualification: the enterprise needs to have taxpayer qualification, that is, it has completed tax registration, obtained tax registration certificate and obtained taxpayer identification number;

2. Eligibility to apply for electronic invoices: Enterprises need to apply for electronic invoices on the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), obtain electronic invoice qualifications, and register, download and install the system;

3. Material preparation before invoicing: Enterprises need to prepare relevant invoicing materials, such as invoicing application forms, sales contracts, invoices, payment vouchers, etc.

4. Electronic invoice issuance: enter the invoice data into the electronic invoice issuance system, check and confirm, and issue the electronic invoice after confirmation;

5. Invoice information sending and uploading: After the electronic invoice is issued, the enterprise needs to send the invoice information to the buyer in time and upload the electronic invoice information to the electronic invoice platform of the tax bureau for tax declaration and payment.

To sum up, electronic invoices need to comply with relevant laws, regulations and technical specifications, such as anti-counterfeiting technology, data encryption, digital signature and so on. Enterprises need to know and master the relevant knowledge and skills before issuing electronic invoices, so as to avoid invalid or illegal invoices due to improper operation. Enterprises need to establish a perfect electronic invoice management system and process to ensure the authenticity, legality and integrity of invoices.

Legal basis:

Article 5 of the People's Republic of China (PRC) Negotiable Instruments Law

The parties to a bill may entrust an agent to sign the bill, and shall indicate the agency relationship on the bill.

If the signer signs the bill in the name of an agent without a power of attorney, the signer shall bear the bill liability; Where an agent exceeds the agency authority, he shall bear the bill liability for the part beyond the authority.