There are millions of invoices. Taxpayers can apply to the competent tax authorities to change the maximum invoicing limit of special VAT invoices (VAT tax control system) according to their business conditions, and the tax authorities will examine and approve them according to law.

The tax authorities shall conduct on-the-spot verification when examining and approving the maximum billing limit. If the maximum billing limit is 100,000 yuan or less, the tax authorities at the district or county level shall send people to conduct on-the-spot verification. Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved to be 10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.

Extended data

Examination and approval of the maximum invoicing limit for special VAT invoices (VAT tax control system)

Application condition

General VAT taxpayers who have been included in the management of VAT anti-counterfeiting tax control system, the maximum invoicing limit of special VAT invoices applied for is consistent with the actual production, operation and sales.

Apply for submission of information

1, tax administrative license application form;

2. Application form for the maximum invoicing limit of special VAT invoices;

3. ID card of the agent;

4. Power of attorney;

5. Identity certificate of the agent.

Official website, State Taxation Administration of The People's Republic of China-Examination and approval of the maximum invoicing limit for special VAT invoices (VAT tax control system)