credit card VAT invoice can be processed by mobile phone. According to the relevant public information, taxpayers can directly use the mobile phone to apply for the issuance of VAT electronic ordinary invoices, which can be generated immediately and sent to the buyer by QR code or email, and taxpayers can complete the business on behalf of the tax bureau without going to the tax bureau. The whole business process of applying for invoicing by mobile phone has the advantages of convenience, quickness, immediacy, effectiveness, safety and reliability, and zero cost for taxpayers.