Q:
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What is the condition for taxpayers to issue invoices through tax authorities?
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A:
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Small-scaled taxpayers (including self-employed individuals) who registered with a tax bureau, and taxpayers who approved by the State Administration of Taxation to issue special invoice through tax authorities, can apply invoice issuance from their supervisory tax authorities when they have taxable behaviour.
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Q:
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Is there any restriction on the volume of invoice issuance by tax authorities?
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A:
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No volume restriction on issuing special invoices. Competent tax authorities can issue 10 general invoices maximum per quarter for a company. If more general invoices are needed, companies can apply for digital general invoices to be issued by tax authorities. Alternatively, companies can apply an “tax control panel” after having “invoice type verification”. Then issue invoices by themselves through Ukey.
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Q:
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Can small-scaled taxpayer issue special invoices by themselves?
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A:
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Yes. All small-scaled taxpayers (besides “other individuals”) can issue VAT special invoice by themselves on VAT invoice control system.
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Q:
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After opted self-issuance, can taxpayers apply special invoice issuance by tax authorities?
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A:
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No. Tax authorities will not issue special invoices for taxpayers who opted self-issuance.
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Q:
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Does tax exemption applicable to the amount on invoices issued, if the monthly sales is less than RMB100,000 (quarterly RMB300,000)?
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A:
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Tax exemption is applicable if small-scaled taxpayer has monthly sales revenue less than RMB100,000 (quarterly RMB300,000), and has issued general invoices on their main business, or has sales income without invoice issuance. However, if small-scaled taxpayers issued special invoices by either themselves or competent tax authorities, they are obliged to make prepayment of VAT.
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Q:
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Is it possible for small-scaled taxpayers to issue special invoice at the rate of 13%?
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A:
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No. Registered small-scaled taxpayers shall adopt simplified taxation method. The rate should be either 3% or 5% according to their taxable behaviour.
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