Since the electronic implementation of special VAT invoices in various places, new taxpayers who need to issue ordinary paper VAT invoices, electronic ordinary VAT invoices, special paper VAT invoices, electronic special VAT invoices, unified paper motor vehicle sales invoices and unified paper used car sales invoices in this region will receive unified tax UKey invoices. The tax authorities issue tax UKey to newly-established taxpayers free of charge, and rely on the service platform of VAT electronic invoice to provide taxpayers with free VAT electronic special invoice issuing service.

Taxpayers who have used VAT invoices before the electronic implementation of special VAT invoices in various places can continue to use the original equipment and systems to issue VAT paper ordinary invoices, VAT electronic ordinary invoices, VAT paper special invoices, paper unified invoices for motor vehicle sales and paper unified invoices for used car sales.