Whether it is a working day or a rest day, the company can issue special VAT tickets whenever necessary. However, if the taxpayer applies to open it, the national tax hall will not go to work on the rest day, and it is impossible to open a special ticket on Saturday and Sunday.

General taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT (hereinafter referred to as selling taxable items) must issue special invoices to the buyers.

Special invoices shall not be issued under the following circumstances:

Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.

Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Extended data

As far as the qualification of issuing invoices is concerned, it can be mainly divided into two types: tax agent issuing and self-issuing

1, tax agency:

When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is a tax agent. (The competent tax authorities are required to pay taxes on the spot when issuing them on their behalf; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and customer billing needs. )

2. Self-invoicing:

When an enterprise is registered, it can handle tax-controlled invoicing and is eligible to issue invoices. After that, the company will be equipped with computers and stylus printers, and then it can start to invoice itself.

It is generally suggested that as long as the company has business income, it should apply for the qualification of invoicing as soon as possible and invoice itself.

Baidu encyclopedia-special invoice for value-added tax