Special VAT invoices mainly include:

1. Name of purchasing unit, taxpayer registration number, bank and account number. When purchasing goods or receiving taxable services, the general VAT taxpayer shall take the initiative to provide the unit, taxpayer registration number, bank and account number, and ensure that the corresponding relationship between the unit name and taxpayer registration number is accurate;

2. Name, unit of measurement, quantity, unit price and amount of the goods or services. When issuing a special VAT invoice, the sales unit shall correctly fill in the name, unit of measurement, quantity, unit price and amount of the goods or services, and shall not omit or fill in at will. At the same time, if two taxable items with different tax rates are provided and jointly invoiced, the name, unit of measurement, quantity, unit price and amount of the goods or services must be filled in separately according to different tax rates.

Second, analyze the details

Small-scale taxpayers, that is, taxpayers with annual VAT sales of taxable services below 5 million yuan. According to relevant policies, other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers if their annual sales of taxable services exceed the standard of ordinary taxpayers.

3. Where do small-scale taxpayers open special tickets?

Small-scale companies that need to issue special invoices can go to the national tax authorities to issue special invoices and pay taxes at the rate of 3%. It should be noted that the buyer must be a general taxpayer company to open it. You need to submit a tax return for issuing VAT invoices. When a natural person applies for issuing invoices on his behalf, he shall submit his identity certificate and a copy. Other taxpayers apply for issuing invoices, and submit business licenses or tax registration certificates or organization code certificates with uniform social credit codes, identity certificates of managers and their photocopies.

Fourth, summary.

When issuing a special VAT invoice, the sales unit shall correctly fill in the name, unit of measurement, quantity, unit price and amount of the goods or services, and shall not omit or fill in at will. At the same time, the name, unit of measurement, quantity, unit price and amount of goods or services that supply taxable items with two different tax rates and are jointly invoiced must be filled in at different tax rates.