When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling goods or taxable services to consumers;

(2) Tax exemption provisions shall apply to the sale of goods or taxable services;

(3) Small-scale taxpayers sell goods or taxable services;

The special VAT invoice has a deduction period (180 days). If the other party is not an ordinary taxpayer, it cannot be deducted as an input. When the special VAT invoice issued is not used as input deduction, the tax bureau sometimes checks this ticket and then writes a statement, which is more troublesome.

Zhonghui (Tianjin) tax agency will answer your questions.