The tax bureau may issue general VAT invoices and special VAT invoices on its behalf. Due to the continuous promotion of the invoice business of tax bureaus, enterprises can generally issue ordinary VAT invoices by themselves, so tax bureaus in some areas usually only accept applications for issuing special VAT invoices.

When an enterprise issues an invoice to the tax bureau, it should bring the special seal for the enterprise invoice, the official seal of the enterprise, the copy of the business license of the enterprise and the relevant forms required by the tax bureau to the site for handling, submit the corresponding copy to the tax bureau according to the requirements of the front desk staff after issuing, and then send the invoice copy of the invoice and the special VAT invoice to the other company for deduction.