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15问答网 > 给行政事业单位开发票要纳税人识别码吗

给行政事业单位开发票要纳税人识别码吗

2025-04-07 10:20:34

推荐回答（1个）

回答1：

不需要。
国家税务总局发布2017年第16号公告，自2017年7月1日起，购买方为企业的，索取增值税普通发票时，应向销售方提供纳税人识别号或统一社会信用代码；
但公告不适用给政府机构及事业单位中的非企业单位开具发票情形。

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