VAT invoices issued by self-employed individuals are not exempt from tax.

If a small-scale taxpayer engages in VAT taxable sales and the total monthly sales does not exceed 150,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 450,000 yuan, the next Same as), exempt from value-added tax. The implementation period is from April 1, 2021.

(State Administration of Taxation Announcement No. 5 of 2021)