If you are a general taxpayer, you can directly ask the supplier to provide a VAT invoice when purchasing goods. When customers come to shop, you can also issue the company's VAT invoice to customers.

1. The special VAT invoice is a commercial voucher. Since the purchase tax is deducted based on the invoice, the buyer must pay the VAT to the seller. Therefore, it is also a tax payment voucher, which serves as a legal proof of the seller's tax obligation and the buyer's input tax amount.

2. The various links between the initial production and final consumption of a kind of goods can be connected with a special VAT invoice. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are supplied to the final consumer; in this way, the sum of the tax payable indicated on the special VAT invoices issued at each link is the overall tax burden of the goods or services. Therefore, it reflects the characteristics of universal collection and fair tax burden of value-added tax. Extended information: It is stipulated that special value-added tax invoices must be issued in accordance with the following provisions:

1. The items are filled in completely, all copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

2. The handwriting is clear and no alterations are allowed. If there is an error in filling in, a special invoice should be issued separately, and the four words "wrong filling is invalid" should be noted on the wrongly filled special invoice. If the special invoice becomes a waste ticket because the purchaser does not request it after it is issued, it should also be handled as incorrectly filled in.

3. The invoice copy and the deduction copy are stamped with the special stamp for unit invoices, and no other financial stamps shall be stamped. According to different versions of special invoices, the special financial stamp or the special invoice stamp is stamped on the lower left or lower right corner of the special invoice, covering the "invoicing unit" column. The special invoice stamp uses red ink.

4. Taxpayers must stamp the special invoice sales unit column in advance when issuing special invoices. The "seller" column shall not be filled in manually. If filled in manually, it is considered that the special invoice is not issued in accordance with the regulations, and the purchaser shall not use it as a tax deduction voucher. The seller column of the special invoice shall be stamped with blue ink.

5. When issuing a special invoice, the "￥" symbol must be used before the total (lowercase) number in the "amount" and "tax amount" columns, and the " " symbol must be used before the total number in the "price and tax total (uppercase)" column. The names of the buyer and seller must be filled in in detail and shall not be abbreviated. If the unit name is long, it can be filled in the "name" column in two lines, and the upper and lower horizontal lines of the column can be drawn if necessary.

6. In the event of a return, the sales discount received from the purchaser's deduction form and invoice will be handled.

7. When the tax authority issues a special invoice on behalf of the taxpayer, in addition to the taxpayer's special financial seal, it must also be stamped with the tax authority's special VAT invoice stamp. The special seal is stamped in the middle of the bottom of the special invoice and red ink is used. Any invoice that is not stamped with the above-mentioned seal shall not be used as a deduction voucher by the purchaser.

8. Special invoices shall not be split and used.