Effective July 1, 2017, the State Taxation Administration issued the Announcement on Issues Concerning the Issuance of VAT Invoices, which clearly stipulates: Where the purchaser is an enterprise, it shall provide its Taxpayer Identification Number or Unified Social Credit Identifier to the seller when requesting an ordinary VAT invoice. When issuing an ordinary VAT invoice for the purchaser, the seller shall fill in the purchaser’s Taxpayer Identification Number or Unified Social Credit Identifier in the column labeled "Purchaser’s Taxpayer Identification Number". Any invoice that fails to comply with these provisions shall not be accepted as valid tax vouchers.

Therefore, starting July 1, 2017, clients requiring invoicing must provide both the full corporate name for the invoice and the Taxpayer Identification Number to our company. Otherwise, we cannot issue valid invoices.

Official detailed page link of the State Taxation Administration: http://www.chinatax.gov.cn/n810341/n810755/c2644618/content.html