You can't. Small-scale taxpayers cannot issue special VAT invoices at the rate of 6%. Small-scale taxpayers, according to their taxable behavior of providing value-added tax, apply the collection rate of value-added tax of 3% or 5%, and cannot issue special invoices for value-added tax at the rate of 6%. Generally, only service items and general taxpayers can issue 6% VAT invoices. If a small-scale taxpayer needs to issue a special VAT invoice with a tax rate of 6%, it can do so by applying to the tax authorities for issuing it on his behalf. However, the tax on invoicing is still calculated according to the tax rate of small-scale taxpayers, that is, the tax rate on invoicing is 3% or 5% instead of 6%. At the same time, invoicing needs to meet certain conditions, such as providing relevant tax vouchers and maintaining tax stability. , and approved by the relevant departments before applying.