Difference between ordinary VAT invoice and special VAT invoice after camp reform increase

The difference between special VAT invoices and ordinary invoices is that special VAT invoices are generally in triplicate and ordinary invoices are in duplicate, and only general taxpayers and small-scale taxpayers with the qualification of self-issuing special invoices can issue special VAT invoices, while general small-scale enterprises can only issue ordinary invoices.

VAT invoices can not only be used as a kind of business voucher, but also a legal voucher for calculating tax deduction, so that the purchaser can deduct the sales tax based on the tax amount on the invoice.

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