Need. According to the query of official website, the tax bureau and individual industrial and commercial households can be exempted from VAT if their monthly sales amount is 654.38+10,000 yuan or less than 300,000 yuan per quarter, but tax exemption does not mean that they do not have to file tax returns. No matter whether their sales exceed 654.38+10,000 yuan per month or 300,000 yuan per quarter, they must file tax returns on their books before they can enjoy preferential tax-free policies.