The upper limit of the invoice amount of self-employed individuals is 5 million, otherwise it is mandatory for self-employed individuals to become general taxpayers if their annual invoice exceeds 5 million.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on unifying the standards of small-scale VAT taxpayers

In order to improve the value-added tax system and further support the development of small and medium-sized enterprises, the relevant matters of unifying the standards of small-scale taxpayers of value-added tax are hereby notified as follows:

1. The standard for small-scale VAT taxpayers is annual VAT sales of 5 million yuan or less.

Second, according to Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, units and individuals registered as general taxpayers of value-added tax can be registered as small-scale taxpayers before 20 18 12 3 1, and the input tax that has not been deducted will be transferred out.

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