If the seller is a small-scale taxpayer, he can only apply to the tax authorities to open a special VAT invoice, and the invoice must be stamped with the enterprise's own special invoice seal.

If the seller is an individual (natural person), he can only apply to the IRS for issuing ordinary VAT invoices, and must affix the special seal of the IRS for issuing invoices.

If the seller is an individual (natural person) and rents or sells real estate, he can apply to the local taxation bureau for issuing special VAT invoices or ordinary VAT invoices on his behalf, and must affix the special seal for issuing invoices on his behalf.