VAT invoices are designed and printed under the supervision of the State Administration of Taxation, and are limited to be purchased and used by general VAT taxpayers, both as an important accounting document reflecting the economic activities of the taxpayers and as a legal proof of the tax obligations of the selling party and the input tax amount of the purchasing party.
The invoice refers to all units and individuals in the purchase and sale of goods, provide or receive services and engage in other business activities, issued and collected business vouchers, is the original basis for accounting, but also the audit authorities, tax authorities, an important basis for law enforcement checks.