能以个人名义开发票吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	能以个人名义开发票吗
释义	法律分析：可以。当销售货物给个人时，不能开具增值税专用发票，此时可在增值税普通发票购买方写凤买者本人的名字。法律依据：《中华人民共和国增值税暂行条例》第二十一条纳税人发生应税销售行为，应当向索取增值税专用发票的购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。属于下列情形之一的，不得开具增值税专用发票：(一)应税销售行为的购买方为消费者个人的二)发生应税销售行为适用免税规定的。
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