There are restrictions on the types and scope of special invoices issued by small-scale taxpayers, and small-scale taxpayers can issue the following types of special invoices:
1. Red-letter special invoices for ordinary VAT invoices: small-scale taxpayers are required to issue red-letter special invoices for cases such as returning goods, discounting, and wrong invoices;
2. Ordinary machine-printed invoices: small-scale taxpayers are required to issue invoices when selling goods or providing taxable labor services to individuals or non-VAT taxpayers need to issue invoices when selling goods or providing taxable services;
3. Uniform Invoice for the Sale of Motor Vehicles: invoices that need to be issued by small-scale taxpayers when selling used cars.
Small-scale taxpayers need to meet the following conditions for issuing special invoices:
1. Qualification for invoicing: small-scale taxpayers need to apply for and register for invoicing qualification in the tax authorities and obtain the invoicing qualification certificate. At the same time, small-scale taxpayers need to purchase and install tax-control equipment in accordance with the regulations to ensure that invoicing complies with the relevant regulations and standards;
2. Invoice issuance is in accordance with the regulations: small-scale taxpayers need to operate in strict accordance with the regulations and procedures for invoicing when issuing special invoices. Invoice issuance should be accurate, standardized, clear and complete, to ensure that the invoice information is true, legal and valid;
3, in line with the special invoice issuance conditions: small-scale taxpayers need to comply with the relevant invoice issuance conditions when issuing special invoices. For example, the issuance of red-letter special invoices needs to be used in the case of sales returns, discounts, wrong invoices, etc.; the unified invoice for the sale of motor vehicles needs to be used in the sale of second-hand vehicles;
4. Completeness of tax payment records: small-scale taxpayers need to keep and archive tax payment records in accordance with the regulations and ensure that the tax payment records are true, complete, accurate and controllable;
5. Regular declaration and payment of taxes: Small-scale taxpayers need to declare invoices and pay taxes in accordance with the regulations to ensure that the invoicing and tax payment work is carried out normally.
In summary, there are restrictions on the scope of special invoices issued by small-scale taxpayers, who can only issue specific types of special invoices under specific circumstances. For other types of invoices, small-scale taxpayers need to issue ordinary invoices. In addition, small-scale taxpayers need to follow the relevant regulations and procedures for issuing special invoices, or they will be penalized by the tax authorities.
Legal basis:
Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Taxpayers who engage in taxable sales behavior shall issue VAT invoices to the purchaser who requests for VAT invoices, and shall state the sales amount and the output tax amount on the VAT invoices respectively. No VAT invoice shall be issued under any of the following circumstances:
(1) if the purchaser of the taxable sales behavior is an individual consumer;
(2) if the taxable sales behavior is subject to the tax exemption provisions.