Special invoices for value-added tax are different from ordinary invoices, which not only have the function of commercial documents, but also pay value-added tax to sellers because of the implementation of tax deduction with invoices. It has the function of tax payment voucher.

Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers. It is an important, decisive and legal special invoice in the calculation and management of value-added tax. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for the seller's tax obligation and the buyer's input tax.