The VAT invoice code is located in the upper left corner of the invoice. The original code of special VAT invoice and ordinary invoice is 10. The number 1 to the number 4 of the special VAT invoice is the administrative division code, the number 5 to the number 6 is the year, the number 7 is the print batch, the number 8 is the text version, the number 9 is the joint version, and the number 10 is the amount version.

From 20 18 1 month 1 day, China will adjust the general VAT invoice. The invoice code of the new VAT ordinary invoice will be adjusted from the current 10 to 12.

What is a special VAT invoice?

State Taxation Administration of The People's Republic of China is responsible for supervising the production, design and printing of special VAT invoices, which are only used by general taxpayers for purchasing. Invoice is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal document to record the seller's tax obligation and the buyer's input tax. It is an important and decisive legal special invoice in the calculation and management of VAT.