After being registered as a small-scale taxpayer, can I issue a VAT invoice on my own?
2021-01-08
Our company is a general taxpayer, ready to be registered as a small-scale taxpayer.May I ask if you can issue a VAT invoice after you transfer to a small-scale taxpayer?
A: the announcement of the State Administration of Taxation on VAT invoice management and other related matters (Announcement No. 33 of the State Administration of Taxation in 2019) stipulates that small-scale VAT taxpayers (except other individuals) who need to issue special VAT invoices due to VAT taxable behaviors can voluntarily use the VAT invoice management system to issue them by themselves.For small-scale taxpayers who choose to issue special VAT invoices on their own, the tax authorities will no longer issue VAT special invoices for them.
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