General taxpayers who sell labor insurance products to VAT can issue special VAT invoices. Labor insurance products include tools, gloves, masks, anti-virus products and articles for protecting workers, which are uniformly distributed by enterprises in the process of production and operation. Special VAT invoices can be issued, which can be deducted. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special invoices. Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China.

In addition, Article 21 of the Provisional Regulations on Value-added Tax (Order No.538 of the State Council) stipulates that taxpayers who sell goods or taxable services to consumers may not issue special invoices for value-added tax. To sum up, supermarkets selling labor insurance supplies, if the buyer is a general taxpayer, can issue a special VAT invoice according to the regulations. If the supermarket is a small-scale taxpayer, it can apply to the competent tax authorities for issuing special VAT invoices.