Only ordinary VAT invoices can be issued, and if you are exempted from VAT, no special invoices can be issued. Of course, you can also waive the tax exemption and issue a special invoice, but you cannot apply for tax exemption within 36 months. Based on the intended use of medical devices, the vast majority of medical devices are used in medical institutions by qualified and trained healthcare personnel. According to Article 10 of the Provisions on the Administration of Instructions and Labeling of Medical Devices, the instructions for medical devices used by individual consumers should have special instructions for safe use.