Individual industrial and commercial households can't issue VAT invoices by themselves, but only go to quota invoice where the tax authorities apply for recipients. If a special VAT invoice needs to be issued, certain conditions must be met before a special VAT invoice can be issued to the tax authorities.

However, the tax rate of special invoices issued by individual industrial and commercial households is different from that of ordinary taxpayers. Except for the rental invoice tax rate of 5%, all other special invoices are 3%.

Therefore, self-employed people often go to the tax bureau with special invoices issued, on the grounds that the other party does not accept special invoices with a tax rate of 3%, while other tax rates, such as the upcoming new tax rates of 16% and 10%, can only be issued by ordinary taxpayers, and self-employed people can only issue 3%.