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When supplying goods or labor rendered service to a community management committee, after-school cram school or a cram school (where the entity holds a Business Tax ID), does the seller need to issue the buyer the duplicate invoice or triplicate invoice?

A seller supplying goods or rendering service to a community management committee, after-school cram school or cram school (where the entity holds a Business Tax ID), is to issue the triplicate or duplicate invoice to the buyer, and as stipulated under article 7 of the Uniformed Commercial Invoice Utilization Measures, the duplicate invoice shall to be issued to buyers who fall under non-business entities.

Last updated:2019-10-07