How to Issue Invoices for Mobile Toilets

The issuance of invoices for mobile toilets should be selected according to the service type (rental or sales) and the scenario. Details are as follows:

I. Service Invoices (Rental of Mobile Toilets)

1. Basic Principles
   According to the "Measures for the Administration of Invoices of the People's Republic of China", the lessee has the right to request the service provider to issue an invoice after paying the fees. The invoice should clearly indicate the service content (such as equipment rental fees, transportation and installation fees) and the amount to ensure authenticity and accuracy.

2. Invoice Types and Taxes

   • Value-Added Tax (VAT) Ordinary Invoice: The fees usually include taxes and are charged based on the rental duration (e.g., 200-500 yuan per unit per day) or the quantity.
   • Value-Added Tax (VAT) Special Invoice: An additional 6% tax (subject to the actual tax rate) may be charged. If a large number of units are rented (e.g., more than 10 units), some merchants may waive or directly include the taxes.
     Special Reminder: The party responsible for paying the taxes should be clearly specified in the contract to avoid subsequent disputes.

3. Fees for Special Scenarios
   Additional services such as nighttime transportation and emergency provisioning may incur additional fees (e.g., a 30% service fee for nighttime operations). Such fees should be indicated in the contract as to whether they are included in the invoice amount; otherwise, they may be regarded as separate charges.

4. Invoice Issuance Process
   Confirm requirements → Sign the contract → Pay the rental fees → Apply for invoice issuance after the rental period ends. When applying, accurate taxpayer identification numbers, company names, and other information should be provided to ensure invoice compliance.

II. Sales Invoices (Goods Sold in Toilets)

If the mobile toilet is equipped with vending machines or sells items such as toilet paper and hand sanitizer, the seller should issue a sales invoice to the consumer after the purchase, clearly indicating the product name, quantity, and amount.
Note: This type of invoice is unrelated to the rental service invoice and requires a separate application.

III. Electronic Invoice Issuance

If the service provider uses an electronic invoice system, they should comply with the regulations of the tax authorities under the State Council to ensure the legality of electronic invoices. Electronic invoices have the same legal effect as paper invoices and can be downloaded directly from the system or sent to the designated email address.

Precautions

1. Free Scenarios: Mobile toilets provided free of charge usually do not require invoice issuance. However, in special scenarios such as corporate cooperation or sponsorship, invoices may need to be issued due to related-party transactions.
2. Information Modification: If invoice information (such as the taxpayer identification number) needs to be modified, it should be done through the service provider's system (e.g., online business hall). Refer to the functional entry instructions for the specific process.
3. Contractual Agreements: It is recommended to clarify the invoice type, the party responsible for paying taxes, and special terms with the merchant before renting to protect your rights and interests.