The special VAT invoice includes not only the name of the purchasing unit, the selling unit, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date, but also the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the payable VAT.

What contents must be filled in the VAT invoice?

1, name of purchasing unit, taxpayer registration number, account bank and account number. When purchasing goods or accepting taxable services, general taxpayers should take the initiative to provide the unit, taxpayer registration number, account bank and account number, and ensure that the corresponding relationship between unit name and taxpayer registration number is accurate;

2. Name, unit of measurement, quantity, unit price, amount, etc. of goods or services. When issuing special VAT invoices, sales units should correctly fill in the name, unit of measurement, quantity, unit price and amount of goods or services, and must not omit or fill in them at will. At the same time, if two taxable items with different tax rates are supplied and invoices are issued jointly, the name, unit of measurement, quantity, unit price and amount of the goods or services must be

3. Name of the seller's unit, taxpayer's registration number, bank and account number. When issuing special VAT invoices for selling goods or providing taxable services, general VAT taxpayers should take the initiative to fill in the unit name, taxpayer's registration number, bank and account number, and ensure that the corresponding relationship between the unit name and taxpayer's registration number is accurate;

4. Track number. When issuing a special VAT invoice, the sales unit shall use it from the beginning to the end in the order of track number and date on the invoice, and shall not skip the number and use it separately.

5. Issue time;

6. Special financial seal or special invoice seal of the billing unit.

Requirements for issuing special VAT invoices

1, the handwriting is clear, the invoice should be placed correctly, and no line pressing or wrong grid is allowed;

2, shall not be altered. If it is filled in incorrectly, it cannot be altered on the invoice, and a new special VAT invoice should be issued. The wrong special VAT invoice is marked as "Misfilled and Invalid". If the ticket becomes invalid because the buyer does not ask for it, it shall be handled as an error;

3, the project is complete and the content is correct. Can't fill in the missing information;

4. The face value is consistent with the amount actually collected. The goods at face value are consistent with the goods actually sold;

5. All copies are filled in at one time, and the contents and amounts of the upper and lower copies are exactly the same;

6. The invoice and deduction are stamped with the special financial seal or invoice seal;

7. Special invoices should be issued in time within the prescribed time limit;

8. Forged special VAT invoices shall not be issued. You can't use special VAT invoices;

9. Special invoices for value-added tax that are inconsistent with the samples uniformly formulated by State Taxation Administration of The People's Republic of China shall not be issued;

10, invoices shall be issued in Chinese, and a national language commonly used in ethnic autonomous areas may be used at the same time; Foreign-invested enterprises and foreign enterprises can use a foreign language at the same time;

1 1, taxpayers who use a special VAT invoice with a version of 100,000 yuan must fill in the sales amount with the highest denomination, and even if the deduction stamp is issued, it cannot be used as a tax deduction certificate, and it will be treated as a special VAT invoice that is not filled in according to regulations;

12. Special VAT invoices shall not be issued in excess of the face value. The taxpayer's sales filled in the "amount column" of the special VAT invoice line by line or the sales filled in the total line exceeds the highest amount in this column, and the unit belongs to the over-denomination special VAT invoice. This is an act of not issuing special invoices for value-added tax according to regulations, and even if the buyer obtains such special invoices, it shall not be used as tax deduction certificates.

To sum up, the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the payable VAT, etc. in addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.

Legal basis:

Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax

In case of taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who asks for the special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) Tax exemption provisions apply to taxable sales.