Not necessarily. There is no provision for the bank account number in the document "Provisions on the Use of Special VAT Invoices" issued by the State Administration of Taxation, and there is no specific requirement for this. The 84-digit secret of the face of the special VAT invoice does not include the account number, and the account number does not participate in tax copying and authentication. Therefore, the bank and account number on the billing information of the special VAT invoice may not be basic deposit account, but may also be a general account. If you want to change the bank information of the invoice, you need to apply to the tax bureau for filing, and then the tax control service company can add it to the system. You can choose a bank account when invoicing.