The seller uses different kinds of motor vehicle invoices according to different situations. If the buyer purchases a motor vehicle for his own use, the seller shall issue a unified invoice for motor vehicle sales; If the buyer purchases a motor vehicle for sale, the seller shall issue a special VAT invoice. For example, if a car 4S shop sells cars in stock to consumers, it should issue a unified invoice for motor vehicle sales; If the 4S store transfers its inventory cars to other 4S stores under the group company for external sales, a special VAT invoice shall be issued.