1, individual industrial and commercial households that open commodity stores in Yiwu International Trade City are small-scale taxpayers and cannot issue ordinary VAT invoices. However, you can go to the tax bureau to issue a VAT invoice, and the tax rate is 3%, but the certification cannot be deducted. 2. Conditions for issuing VAT invoices: The premise is that the enterprise is a general taxpayer; if not, it must apply to the tax bureau. If you are not an ordinary taxpayer, customers need special VAT tickets and can go to the tax bureau to open them.