How to Issue Invoices for Outdoor Mobile Toilets

Issuing invoices for the rental of outdoor mobile toilets requires confirming whether taxes are included based on the nature of the lessee, and then following the general service invoicing process to ensure legal compliance.

I. Confirmation Items Before Invoicing

1. Tax Liability
   If the lessee is an individual or a small-scale enterprise, additional taxes may be required for invoicing; if cooperating with a regular company, taxes are usually included in the quoted price. It is recommended to confirm in writing with the lessee in advance whether the fees include taxes to avoid subsequent disputes.

2. Invoice Type Selection
   Determine the invoice type based on the taxpayer status of the purchaser:

• General taxpayers: A value-added tax (VAT) special invoice (which allows for input tax deduction) must be issued;
• Non-general taxpayers: A VAT ordinary invoice is sufficient.

II. Invoicing Process and Key Points

1. Filling in Basic Information
   Accurately fill in the company name, taxpayer identification number, address, and phone number in the “Purchaser” section of the invoice, ensuring consistency with tax registration. For individual rentals, the individual's name and ID number (as required in some regions) must be filled in.

2. Clarifying Service Content
   In the “Goods or Taxable Services” section, clearly describe it as “Rental of Mobile Toilets” to avoid vague terms (such as “service fees”). If additional services like transportation and installation are included, they must be listed separately or noted as “including transportation and installation.”

3. Amount and Tax Rate Calculation

• Amount: Fill in the actual rental fee, which must be consistent with the contract amount;
• Tax Rate: For general taxpayers, the rental service is subject to a 6% or 9% tax rate (depending on the nature of the leased item), while small-scale taxpayers are subject to a 1% or 3% collection rate (with adjustments possible for preferential tax rates during the pandemic). Be sure to verify the latest tax regulations.

4. Seal and Delivery

• The invoice must be stamped with the company seal or financial seal of the lessor, as well as the special invoice seal issued by the tax authority;
• When delivering, verify the invoice code, number, amount, and other information to ensure no alterations or errors.

III. Compliance Considerations

1. Principle of Authenticity
   The content of the invoice must be consistent with the actual services provided. Issuing false invoices (such as issuing invoices without actual services) is prohibited.

2. Completeness Requirements
   All required fields (such as bank account information) must be filled in completely to avoid invoice invalidation due to missing information.

3. Legal Risk Avoidance
   If the lessor refuses to issue an invoice or provides a false invoice, you can report to the local tax authority (phone number 12366) to protect your rights.

Tip: It is recommended to sign a written contract before renting, clarifying invoicing terms (such as tax rate and timing), and retaining payment vouchers, service records, and other evidence for tax verification purposes.