Generally speaking, individuals are not allowed to issue special VAT invoices. According to the law, issuing special invoices means that the competent tax authorities issue special invoices for VAT taxpayers within their jurisdiction, and no other unit or individual may issue them on their behalf. However, individuals who meet the following conditions can issue special VAT invoices: 1. Small-scale taxpayers of value-added tax sell their acquired real estate, and other individuals rent real estate. If the buyer or lessee does not belong to other individuals, the taxpayer may apply to the local tax bureau for issuing a special VAT invoice after paying VAT. Simply put, if other individuals transfer or lease real estate, if the buyer is not other individuals, they can issue special VAT invoices to the tax authorities. 2. Individual agents in insurance companies, securities brokers, credit cards, tourism and other industries can collect commission fees, and payment enterprises can apply to the tax authorities for summary and issue special invoices. In other cases, it is not allowed to apply for issuing special VAT invoices.

Legal objectivity:

"Measures for the Administration of Invoices" Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission. Article 22 of the Measures for the Administration of Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with the special seal for invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.