Shenyang heating invoice was changed to value-added tax in 20 14. According to relevant data, according to the requirements of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), from July 1 day, 2065438, if the buyer is an enterprise, the tax number must be provided when requesting the general VAT invoice. Heating enterprises provide general taxpayers with heat for production, operation and office use, and the heating fees collected can issue special invoices for value-added tax. If heating is provided to individual residents, no special VAT invoice shall be issued.