How to Issue Invoices for Mobile Toilets

Issuing invoices for mobile toilets needs to be handled separately according to the two scenarios of personal service provision or leasing.

Personal Service Provision of Toilet Use

• Invoicing Basis: According to Article 19 of the 'Measures for the Administration of Invoices of the People's Republic of China', if an individual provides toilet use services as part of business activities and the payee is an individual engaged in production or business operations, an invoice can be issued.
• Specific Operations:
  • Determine the Invoicing Entity: As the payee, if the individual does not have the direct qualification to issue invoices, they need to apply for invoice issuance through the tax authorities.
  • Prepare Invoicing Materials: These include personal identification (such as the original and a copy of the ID card), a service contract or agreement signed with the payer (or other materials that can prove the authenticity of the business), and a fully filled-out 'Application Form for Invoice Issuance on Behalf of Others'.
  • Visit the Tax Authorities for Processing: Bring the materials to the tax service hall of the local tax authorities, submit the application, and pay the applicable taxes (such as value-added tax and its surcharges, personal income tax, etc.).
  • Receive the Invoice: After the tax authorities review and approve the application, they will issue the corresponding invoice and affix the special seal for invoice issuance on behalf of the tax authorities. The individual can choose to have the invoice mailed or pick it up in person at the tax service hall.
• Precautions: Ensure the authenticity of the business. Do not issue false invoices or issue false invoices for others. Strictly comply with national tax laws and regulations to ensure legal and compliant operations.

Leasing of Mobile Toilets

• Invoicing Process: Confirm the leasing requirements → Sign the contract → Pay the rent → Apply for invoice issuance after the lease term expires. When issuing an invoice, accurate taxpayer identification numbers, company names, and other information need to be provided to avoid the invoice being invalid due to incorrect information.
• Situations in Different Regions:
  • Hunan: The basic leasing cost includes equipment rent, transportation, and installation services. The invoice types include value-added tax special invoices and ordinary invoices. Charges are calculated on a daily or hourly basis, with the daily leasing cost approximately ranging from 200 to 500 yuan per unit (varying according to the toilet type and configuration). When issuing a value-added tax ordinary invoice, the cost usually includes taxes. When issuing a value-added tax special invoice, an additional 6% tax (subject to the actual tax rate) may be charged. When leasing a relatively large number of units (such as more than 10), some leasing companies may offer invoice fee reductions or discounts. Whether the cost of special services is included in the invoice amount needs to be clearly stipulated in the contract.
  • Jingdezhen: The basic leasing cost is calculated according to the toilet type, quantity, and leasing duration. An ordinary mobile toilet costs approximately 100 to 200 yuan per unit per day, while a luxury one may cost 200 to 300 yuan per day. Invoice issuance generally does not incur an additional charge, but individuals or small-scale enterprises may need to pay additional taxes when applying for invoice issuance for leasing. When cooperating with regular companies, compliant invoices are usually provided, and the taxes may be included in the leasing quotation. Charges vary in different scenarios. Short-term activities are charged on a daily basis, while long-term projects may have package discounts. Special requirements will incur additional fees, and the invoice details need to be clarified during issuance.