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to Issue Invoices for Mobile Toilets","mobile-toilet-invoice-issuing-guide-1","2026-10-09T08:18:28.490Z","2026-10-09T08:18:28.514Z","**The issuance of invoices for mobile toilets should be determined based on specific business scenarios. Common situations and procedures are as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788422031269_ropc9iq1_6a6f2ef29c.jpg)\n\n### I. Invoice Issuance in Rental Service Scenarios\nIf mobile toilets are rented, the following procedures should be followed:\n1. **Confirm Service Content and Cost Composition**\n   Rental fees typically include equipment rental, transportation, and installation service fees. If toilet management (such as cleaning and maintenance) is involved, service content and charging standards should be clearly specified in the contract to ensure that invoice items align with actual services.\n\n2. **Select Invoice Type**\n   - **Value-Added Tax Special Invoice**: Suitable for corporate clients, allowing input tax deductions. However, the rental party may charge an additional 6% tax (subject to the actual tax rate).\n   - **Value-Added Tax Ordinary Invoice**: The fee usually includes taxes, with no additional payment required, suitable for individuals or scenarios where tax deductions are not needed.\n\n3. **Handle Invoice Issuance According to Rental Rules**\n   - **Charging by Rental Duration**: The daily rental fee is approximately 200-500 yuan per unit (adjusted according to toilet type and configuration). Apply for invoice issuance after the rental period ends.\n   - **Charging by Quantity**: When renting more than 10 units, negotiate invoice fee reductions or discounts with the rental party, which should be confirmed in writing in advance.\n\n4. **Follow Invoice Issuance Principles**\n   - **Issue Legally**: According to the 'Regulations of the People's Republic of China on Invoice Management', an invoice should be obtained from the payee when making payments.\n   - **Issue Truthfully**: The invoice should accurately reflect service content, amount, and other elements. **Changing item names or amounts is not allowed**.\n\n### II. Invoice Issuance in Other Scenarios\n1. **Charging for Supporting Facilities in Public Places**\n   If mobile toilets are used as supporting facilities in public places and fees are charged, a service invoice should be issued under the 'Life Services' category, with a general tax rate of 6% (subject to the actual tax rate).\n\n2. **Selling Goods Inside Toilets**\n   If goods such as toilet paper and hand sanitizer are sold, an invoice should be issued according to the type of goods sold, with the tax rate determined by the goods category (e.g., a 13% tax rate applies to toilet paper).\n\n### III. Invoice Issuance Procedures and Precautions\n1. **Provide Accurate Information**\n   When issuing an invoice, complete information such as the taxpayer identification number and company name should be provided to avoid invoice invalidity due to incorrect information.\n\n2. **Complete Invoice Issuance Procedures**\n   - When issuing invoices using tax control devices or non-tax control electronic devices, data should be saved and submitted as required.\n   - After issuing an invoice, it should be stamped with an **invoice-specific seal** to ensure legality.\n\n3. **Compliance Requirements**\n   Invoice issuance should comply with the 'Regulations of the People's Republic of China on Invoice Management'. **Issuing false or proxy invoices is prohibited**, and failure to comply may result in tax 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