Individual industrial and commercial households do not have the qualification of general taxpayers and cannot issue special VAT invoices by themselves. However, if it is really necessary to issue a special VAT invoice, it may apply to the competent tax authorities for issuance. Tax-free enterprises are also not allowed to issue special VAT invoices, because according to the law, taxpayers should issue special VAT invoices only when taxable sales occur and the buyer asks for special VAT invoices, except for sales that are tax-free. Therefore, individual industrial and commercial households, as small-scale taxpayers, can only issue fixed votes or ordinary VAT invoices by default, and cannot issue special VAT invoices.

Conditions for issuing special VAT tickets:

1. Qualification of billing entity: it must be a general VAT taxpayer and can provide special VAT invoices;

2. Tax registration: enterprises need to register with the tax authorities to obtain the qualification to issue special VAT invoices;

3. Purchase invoices: Enterprises need to purchase special VAT invoices from tax authorities;

4. Invoicing software: enterprises need to use the invoicing software designated by the tax bureau for invoicing;

5. Invoice management: enterprises must manage invoices according to regulations, including the purchase, storage, use, invalidation and scrapping of invoices;

6. Tax control equipment: Enterprises need to install tax control equipment, such as golden tax plate or tax control server, to ensure the compliance of invoice issuance.

To sum up, individual industrial and commercial households, as small-scale taxpayers, cannot issue special VAT invoices on their own, but they can apply to the tax authorities for issuing them when necessary. Tax-free enterprises cannot issue special invoices for value-added tax unless taxable sales occur and the buyer asks for them. Therefore, individual industrial and commercial households can only issue fixed tickets or ordinary VAT invoices.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 21

For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.