Class II medical device filing certificate can open tax invoice

The filing certificate of Class II medical devices can issue tax invoice. According to the "People's Republic of China *** and State Value-added Tax Law" and "Measures for the Administration of Value-added Tax Invoices", the holder of the filing certificate for Class II medical devices can issue ordinary value-added tax invoices. The filing certificate is a certificate obtained after the Class II medical device is filed with the State Food and Drug Administration, which certifies that the medical device meets the requirements of relevant regulations and standards and can be used in medical treatment, prevention, diagnosis and therapy. The holder of the filing certificate, i.e. the property owner or the legal user, can apply for the issuance of VAT ordinary invoice according to the relevant regulations. Class II medical devices are a class of medical devices categorized according to China's Regulation on the Supervision and Administration of Medical Devices. According to the Regulation, medical devices are categorized into three classes: Class I, Class II and Class III. Class II medical devices have low to medium risk and are commonly used for medical treatment, prevention, diagnosis, etc. Their safety and effectiveness need to be ensured by filing and auditing.