When issuing a duty-free invoice, the goods sold need to be set as duty-free goods. If it is a general taxpayer enterprise, it can be exempted from tax if the other party must issue a special VAT invoice. When issuing tax-free invoices (except purchase invoices) using VAT invoice invoicing software, the tax rate column does not provide tax-free options, and the goods sold need to be set as duty-free goods. Tax Ukey is an identity authentication and information encryption device of electronic invoice public service platform developed by tax authorities.