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Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, which means that ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple tickets".

Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou City, Huzhou City of Zhejiang Province, Zibo City, Dongying City and Yantai City of Shandong Province, and it is planned to be implemented nationwide from 10. The common invoices used in the "one machine with multiple tickets" system are collectively referred to as "VAT ordinary invoices", which are uniformly printed and have been put into use in the whole country since August 1 2005.

The format, font, column number and content of the general VAT invoice are completely consistent with those of the special VAT invoice. According to the invoice number, it can be divided into two coupons and five coupons. The basic coupon is two coupons, and the first coupon is the bookkeeping coupon, which is used by the seller as the bookkeeping voucher. The second copy is the invoice copy, which is used by the buyer as an accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

Ordinary VAT Invoice-Baidu Encyclopedia