Sports halls can issue special invoices for value-added tax. Under normal circumstances, special VAT invoices can be issued under the following circumstances:

* The buyer needs input tax deduction, or wants to obtain special VAT invoice, which can be obtained from the seller;

* If the company registration type of the buyer belongs to the general VAT taxpayer;

* If the contract or agreement requires a special VAT invoice, a special VAT invoice shall be obtained at the time of agreement.

However, if the buyer belongs to other individuals, it is not required to issue a special VAT invoice, and an ordinary invoice can also be issued. Therefore, the above factors need to be considered when the stadium issues invoices.