1, the enterprise invoice must be audited by the tax reporting unit.
2. Declaring taxpayers must submit relevant materials and issue invoices only after passing the examination. In the aspect of invoice structure, enterprise invoices are also required to be improved in accordance with relevant regulations. Extended knowledge: Enterprise invoice is the proof document that the goods or services transaction between the enterprise and the buyer achieves the purpose of tax payment and reimbursement, and also includes the transaction time, invoice number, invoice code, drawer's address, tax number and so on. The issuance of enterprise invoices must have specific transaction records, and the contents on the invoices must be consistent with the actual situation, and there must be no false information, otherwise there may be tax penalties.