山西：发票开票额度不够怎么办？操作步骤

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].