Self-employed individuals, small-scale taxpayers and ordinary taxpayers with business licenses can get UK, and only one company can get UK unless business needs it.

For newly-established enterprises, according to the Announcement on Issues Related to Implementing Special Electronic Invoice for VAT among Newly-established Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2020), newly-established taxpayers who need to issue paper-based general VAT invoices, electronic general VAT invoices, paper-based special invoices, electronic special invoices, paper-based unified invoices for motor vehicle sales and paper-based unified invoices for used car sales will receive unified tax UKey invoices.

The tax authorities provide free tax Ukey to newly-established taxpayers, and provide free VAT invoice issuing services for taxpayers based on the VAT electronic invoice service platform.

For taxpayers who originally used special tax control equipment such as golden tax plate and tax control plate, they can continue to use golden tax plate and tax control plate to issue VAT invoices, or they can voluntarily redeem tax UKey to issue VAT invoices as needed.