General taxpayer enterprises can issue special VAT invoices. As long as tax business occurs and they are qualified to issue invoices, any enterprise can issue VAT invoices. However, not all industries can issue special VAT invoices. For example, schools/hospitals, public institutions, etc. cannot issue special VAT invoices.

VAT invoice

Special VAT invoice (hereinafter referred to as special invoice) is a type of delivery invoice. Special invoice is for general VAT taxpayers (hereinafter referred to as general tax payer). A special invoice used by people) to produce and operate VAT taxable items. It is not only a general commercial voucher, but also a legal voucher for calculating tax deductions.

When issuing invoices, the title of the special VAT invoice must be consistent with the full name of the company.

The special VAT invoice must fill in the name, tax number, address, phone number, account bank and account information. Moreover, the invoice content should be issued truthfully according to the actual sales situation. Invoices that do not comply with the regulations will not be used as tax vouchers.

How to issue a VAT invoice

In terms of qualifications for invoice issuance, there are two main types: tax issuance on behalf of others and self-issuance of invoices.

1. Tax issuance:

When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices. This is tax issuance.

When issuing an invoice on your behalf, the competent tax authorities require on-site tax payment; if the invoice is invalidated, the tax refund process will be complicated and take a long time. Therefore, it is necessary to carefully check the invoicing information and the customer's invoicing needs.

2. Self-issuing invoices:

After the company registration is completed, it can apply for tax control and invoices, and has the qualification to issue invoices. After the company is equipped with computers and dot matrix printer equipment, it can start issuing invoices on its own.

It is generally recommended that as long as the company has business income, it should apply for invoicing qualifications as early as possible and issue invoices by itself.