Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices

This document requires that from July 1, 2017, enterprises purchasing goods or services must provide their taxpayer identification number or unified social credit code when requesting a general VAT invoice, and sellers must fill in this information accordingly; invoices not meeting these requirements cannot be used as tax vouchers. It also mandates that invoice content must reflect actual sales and prohibits filling in false information at the buyer's request.