Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that taxpayers shall not issue special invoices for value-added tax in case of taxable sales. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infectious Pneumonia in novel coronavirus (No.9, 2020), your company is exempt from VAT, and you cannot issue special VAT invoices, but you can issue ordinary invoices. If your company issues an ordinary invoice indicating the tax rate or collection rate column, you should fill in the words "tax exemption" in the tax rate or collection rate column.