VAT invoice is also a kind of invoice. Enterprises with the qualification of general VAT taxpayer can apply to the competent national tax authorities for receiving and purchasing VAT invoices, and issue them through the anti-counterfeiting tax control system. An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice. Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling goods subject to VAT. After the implementation of "Provisional Regulations of the People's Republic of China on Value-added Tax", in order to ensure the implementation of the tax deduction system for value-added tax that belongs to extra-price tax, it is printed and distributed for enterprises to use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax respectively. Special invoices used as deduction vouchers are limited to general taxpayers whose buyers and sellers are VAT.