Educational institutions can issue invoices. Education and training companies are registered in the Administration for Industry and Commerce as business entities with the qualification of enterprise legal person, and the categories are companies and enterprises of other educational, cultural and sports tax categories. Training companies are commercial organizations that take training courses as products and participants as consumers. Their training price is more free than that of training centers or training schools, but they cannot provide qualification certification or academic education related to the labor department unless they have relevant business licenses. You should pay attention to the type of invoice. Some invoice types are troublesome, such as training fee invoices, consulting fees and service fees issued by many institutions. Now many manufacturing enterprises have requirements for employee reimbursement, otherwise ordinary VAT invoices can be used.

legal ground

Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written documents of purchasing and selling commodities, providing or accepting services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.