At present, VAT invoices mainly include five kinds of tickets.
1. At present, electronic invoices mainly include electronic invoices (special VAT invoices) and electronic invoices (ordinary invoices). They are all-digital invoices and brand-new invoices, which have the same legal effect as paper invoices. They don't exist in paper form, they don't need media support, and they don't need to apply for recipients. Electronic invoice fully digitalizes the face information of paper invoices, integrates multiple types of tickets into a single type of electronic invoice through label management, and sets up a tax digital account to realize unified national coding, intelligently give the total amount of invoices, and automatically deliver them.
2. Special VAT invoice (including electronic VAT invoice): It is an invoice issued by VAT taxpayers for selling goods or providing taxable services, and it is a certificate for the buyer to pay VAT and deduct VAT input tax in accordance with the relevant provisions of VAT. 3. VAT ordinary invoice (including electronic ordinary invoice, roll invoice and toll invoice): It is an ordinary invoice issued by VAT taxpayer through VAT tax control system when selling goods or providing taxable services and services.
4. Uniform invoice for motor vehicle sales: since August 1 2006, all units and individuals engaged in motor vehicle retail business have issued invoices (except used motor vehicles) when collecting motor vehicle sales money. 5. Unified invoice for second-hand car sales: the invoice issued by second-hand car distribution enterprises, brokerage institutions and auction enterprises when they collect money from second-hand car sales, intermediaries and auctions through invoicing software.