If an individual issues a special VAT invoice, according to the provisions of the tax bureau, the invoice and deduction shall be stamped with the special invoice seal of the unit. If the tax authorities apply for issuing special VAT invoices, according to regulations, VAT taxpayers should affix their own special financial seal or invoice seal on the remarks column of issuing special invoices. Where a special VAT invoice is issued on behalf of the company, the company's special invoice seal shall be affixed to the invoice and deduction column of the special VAT invoice.
Special invoices for value-added tax are composed of basic invoices or basic invoices plus other invoices, which are divided into three editions and six editions.
Precautions for stamping: Generally speaking, when stamping, you must pay attention to the place where you stamp. There is the seller's seal in the lower right corner of the invoice. Don't cover the middle. It is best to cover it as clearly as possible with a font. Moreover, the invoice must only be stamped with the special invoice seal, and the official seal and financial seal do not meet the requirements.
legal ground
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 28: "When issuing invoices, units and individuals must fill them in numerical order, with complete items, true contents and clear handwriting, all printed at one time, and the contents are exactly the same, and the invoice seal shall be affixed to the invoice joint and deduction joint." 2 Small-scale taxpayers issue special invoices for value-added tax to the tax authorities: Special seal for invoices of their own units According to Article 11 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Issuing Special Invoices for Value-added Tax Authorities (Trial) (Guo Shui Fa [2004]153), "VAT taxpayers should affix special financial seals or special invoices of their own units in the remarks column for issuing special invoices." 3 Small-scale taxpayers issue ordinary VAT invoices to the tax authorities: Special Seal for Issuing Invoices by the tax authorities According to the third paragraph of Article 3 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening and Regulating the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), "Whether it is issued by computer or filled in manually, it must be stamped with the special seal for issuing invoices by the tax authorities, otherwise it will be invalid."