How can enterprises assist individuals in issuing service fee invoices on behalf of natural persons?

Q: How can a company assist an individual in issuing a service fee invoice on their behalf?

A: When an individual receives service income and needs to provide an invoice to the company, the company, as the purchaser, can first initiate a proxy invoice application for the service fee through the individual’s electronic tax bureau WEB portal. After the individual confirms and pays the relevant taxes via the Personal Income Tax APP, the electronic invoice can be issued. The specific steps are as follows:

1. Initiate the proxy service fee invoice application. The company’s financial manager, legal representative, or authorized tax personnel log in to the individual’s electronic tax bureau WEB portal, select “Unit Tax Services,” and enter the withholding function. Then click on “Withholding Declaration → Personal Proxy Invoice → Proxy Invoice for Service Fee” to access the function page. Click “Initiate Application” to start the proxy invoice application for the service fee. Fill in the invoice details, including “Seller Information,” “Buyer Information,” “Project Information,” “Taxable Activity Information,” and “Other Information.” After completing the data entry, click “Submit” to proceed to the confirmation page. Confirm the information is correct, then click “Confirm and Submit” to complete the submission.

2. Handle the “Service Fee Invoice Proxy Application” pending task. If the company has already initiated the proxy invoice application for the seller, the individual proxy applicant logs into the Personal Income Tax APP, navigates to the pending tasks section, and can see the “Service Fee Invoice Proxy Application” pending task. Click “Go to Handle” to enter the invoice information confirmation page. After verifying the application details are correct, click “Next” to proceed to the tax calculation page. Confirm the amounts for VAT, Urban Maintenance and Construction Tax, Education Surcharge, Local Education Surcharge, and other applicable taxes, including taxable amounts, exemptions, and payable amounts. Once confirmed, click “Submit” to complete the proxy application.

3. Tax payment. After submitting the proxy application, proceed to the tax payment process. Choose a payment method, complete the payment through the selected payment app, then return to the Personal Income Tax APP to confirm the payment result.

4. Invoice issuance. After successful tax payment, the system will automatically issue the invoice. Click “View Invoice” to access the invoice details page, where you can preview and download the electronic invoice. Click “View Tax Payment Certificate” to download the proof of tax payment and save it locally.

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