Special VAT invoices must be issued and managed by the tax control system, and the list of the tax control system is the billing record submitted by the enterprise to the tax authorities. If the enterprise does not have a list of tax control systems, it needs to take the following measures:

Buy the tax control system as soon as possible: the agency should buy the tax control system as soon as possible and install and debug it to ensure the legality and accuracy of issuing special VAT invoices.

Try to obtain other valid certificates: the agency can try to obtain valid certificates related to the billing records by other means, such as invoices provided by the buyer and copies of logistics documents, to prove the authenticity of the billing records.

Take the initiative to explain the situation to the tax authorities: if the agency enterprise cannot obtain valid vouchers, it can take the initiative to explain the situation to the tax authorities, provide relevant materials and request the tax authorities to verify the authenticity of the billing records.

It should be noted that issuing special invoices for value-added tax is a business with strict requirements of laws and regulations. Enterprises must abide by relevant laws, regulations and disciplinary requirements when issuing invoices on their behalf, and avoid any irregularities.