VAT invoices include special VAT invoices and ordinary VAT invoices. The difference between special invoices for value-added tax and ordinary invoices is mainly manifested in printing requirements, users, invoice contents and invoice serial numbers. When declaring an invoice, the agent can choose to handle it according to his own situation, the requirements for content filling, the number of copies and the purpose of the bill.

How to choose special or ordinary tickets:

1. Manager's information: Special invoices are only applicable to ordinary taxpayers when they declare value-added tax, but ordinary invoices can be collected and used by individual industrial and commercial households when they engage in related business activities. In addition, the agent must have handled the relevant tax registration in the tax administration department;

2. Requirements for filling in relevant contents: the special ticket must accurately fill in the name of the company where you work, the taxpayer's ID number and bank account number; Ordinary tickets need to fill in the name, tax number and contact information accurately;

3. The difference between the number and content of coupons: special coupons include invoice coupons, deduction coupons and bookkeeping coupons, while general coupons have no deduction coupons;

4. The purpose of the bill: the special ticket is the proof of successful transaction and can be used to offset the input tax; Ordinary tickets can only bear the consumption deduction of agricultural and sideline products.

The difference between special VAT tickets and ordinary tickets is as follows:

1, the scope of use is different, and the special invoice is only used by general taxpayers engaged in the production and operation of VAT taxable items; Ordinary invoices can be used for all business activities of all taxpayers, including of course the production and operation of VAT taxable items by ordinary taxpayers.

2. The functions are different. Ordinary invoices are only commercial vouchers, while special invoices are not only commercial vouchers, but also tax deduction vouchers.

3. The face value reflects different contents. Special invoices should include the contents recorded in ordinary invoices, as well as the tax registration numbers, addresses, telephone numbers, bank accounts and tax amounts of the buyers and sellers.

4. Special invoices should have not only ordinary invoices, but also tax deduction.

5. The prices reflected are different. The price reflected in the ordinary invoice includes tax, regardless of tax price; The special invoice reflects the price excluding tax, and the tax price is filled in separately.

To sum up, there are both special VAT invoices and ordinary invoices. Special tickets refer to special VAT invoices, and ordinary tickets refer to ordinary VAT invoices.

Legal basis:

"Provisions on the Use of Special VAT Invoices in People's Republic of China (PRC)" Article 4

Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.

Article 28

The general taxpayer loses the invoice and deduction of the special invoice that has been issued. If it is certified before the loss, the buyer shall show the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority (Annex 5). If it is not certified before the loss, the buyer shall show the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. If the authentication is consistent, a copy of the special invoice bookkeeping copy issued by the local competent tax authority of the seller and a copy of the tax declaration form for the lost special VAT invoice can be used as the VAT input tax deduction certificate after being approved by the competent tax authority of the buyer.

The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference.

The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.