How to Issue Invoices for Selling Mobile Toilets

The method of issuing invoices for selling mobile toilets depends on the type of business, mainly divided into two scenarios: invoicing for leasing business and invoicing for sales business. The specific rules are as follows:

I. Invoicing Rules for Leasing Mobile Toilets

1. Selection of Invoice Types
   The lessor needs to provide either a Value-Added Tax (VAT) Special Invoice or a Regular Invoice based on the customer's needs. If the customer is a general taxpayer and requires input tax deduction, a VAT special invoice should be issued; if the customer is an individual or a unit that does not need to deduct taxes, a regular invoice can be issued. The lessor will adjust the charging standard according to the type of invoice. For example, an additional 6% tax (subject to the actual tax rate) may be charged when issuing a VAT special invoice.

2. Billing Method and Invoice Amount

   • Billing by Leasing Duration: Common charging methods include billing by day or by hour. For example, the daily leasing fee is approximately 200-500 yuan per unit (varying depending on the type and configuration of the toilet). When issuing a regular invoice, the fee usually includes taxes; if a VAT special invoice is required, taxes will be added to the base fee.
   • Discounts Based on Quantity: When leasing a large number of units (e.g., more than 10), some lessors may offer invoice fee reductions or discounts. For example, when leasing more than 20 mobile toilets, the base fee may directly include invoice taxes without additional payment.

3. Handling of Additional Fees in Special Scenarios
   If special services (such as nighttime transportation or emergency additional units) are involved during the leasing period, additional fees may be incurred. For example, nighttime leasing may incur a 30% service fee. Whether such fees are included in the invoice amount should be clearly stipulated in the contract. If not stipulated, the customer will be responsible for the fees by default, which will be included in the total invoice amount.

4. Invoicing Process
   The lessor should follow these steps: confirm leasing needs → sign a contract → pay the rent → apply for invoicing after the leasing period ends. When issuing an invoice, the customer needs to provide accurate taxpayer identification number, company name, and other information to avoid invalid invoices due to incorrect information.

II. Invoicing Rules for Sales Business of Mobile Toilets

If the business does not involve leasing, a commodity sales invoice should be issued based on the nature of the goods sold. According to Article 19 of the 'Regulations on the Administration of Invoices of the People's Republic of China', consumers have the right to request an invoice from the payee when purchasing goods. The seller should issue an invoice based on the actual transaction amount and ensure that the invoice content matches the commodity name, specifications, quantity, and other information. If the customer is a general taxpayer, a VAT special invoice can be issued; if the customer is an individual or a small-scale taxpayer, a regular invoice can be issued.