All refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system.

When issuing refined oil invoices, the following provisions shall be observed:

1. Choose the tax classification code of goods and services correctly.

2. The "Unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required, not "0".

3. After issuing special invoices for refined oil products, in case of sales returns, incorrect invoicing, sales discounts, etc., special invoices for refined oil products in scarlet letters shall be issued according to regulations. If the sales quantity is involved due to reasons such as return sales and incorrect invoicing, the corresponding quantity should be filled in the red-letter information table for issuing special VAT invoices, and the sales discount should not be filled in.

4. The total amount of oil products that can be invoiced by a commodity and service tax classification code of a refined oil distribution enterprise shall not be greater than the total amount of oil products with the same commodity and service tax classification code corresponding to the special invoice for refined oil products and the special payment book for customs import consumption tax.

Non-refined oil invoices do not need to be issued by the refined oil invoicing module, and can be filled in normally.