The ability of small-scale taxpayers to issue special VAT invoices has been basically liberalized, and they can issue special invoices themselves.

State Administration of Taxation Announcement No. 8 of 2019: "Expand the scope of pilot projects for small-scale taxpayers to issue special VAT invoices by themselves. The scope of pilot projects for small-scale taxpayers to issue special VAT invoices by themselves is limited to the accommodation industry, assurance consulting industry, construction industry, industry, information transmission, software and information technology service industry, and expanded to the leasing and business services industry, scientific research and technical services industry, residential services, repair and other service industries (small-scale taxpayers). (hereinafter referred to as "pilot taxpayers") who engage in VAT taxable behavior and need to issue special VAT invoices can voluntarily use the VAT invoice management system to issue them themselves."

Small-scale taxpayers do not have the ability to issue them themselves. If the conditions for special invoices are met, you can go to the tax bureau to apply for issuance of special value-added tax invoices for labor costs based on the contract.