According to the guidelines of the Ministry of Finance and the State Administration of Taxation, and the principle of the accrual system, no special VAT invoice can be issued for the pre-deposit, and it must be issued only after the consumption behavior occurs. We will issue a receipt for the pre-deposit fee, keep the receipt and use our receipt to exchange for a special invoice after the actual consumption occurs. To learn more about the service offers click the following "official website" customer service 222 for you to answer.