Since the implementation of electronic special VAT invoices in various places, new taxpayers who need to issue ordinary paper VAT invoices, electronic ordinary VAT invoices, special paper VAT invoices, electronic special VAT invoices, unified paper motor vehicle sales invoices and unified paper used car sales invoices in this area will receive unified tax UKey invoices. The tax authorities issue free tax UKey to newly-established taxpayers, and rely on the VAT electronic invoice service platform to provide taxpayers with free VAT electronic special invoice issuance services.

Taxpayers who have used VAT invoices before the electronic implementation of special VAT invoices in various places can continue to use the original equipment and systems to issue paper-based ordinary VAT invoices, electronic ordinary VAT invoices, paper-based special VAT invoices, paper-based unified invoices for motor vehicle sales and paper-based unified invoices for used car sales.