Prison invoices are tax-free.

Prison is the administrative and judicial organ of our country and does not belong to the scope of "enterprise". According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing VAT Invoices, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 17 (20 17).

1. Since July, 2065438, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.

The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.

Therefore, when issuing invoices to prisons, only ordinary VAT invoices (including electronic invoices) can be issued, and special VAT invoices cannot be issued. You don't need to fill in the tax identification number when issuing ordinary invoices.