According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Tickets (Guo Shui Fa [2006]156), general VAT taxpayers can only issue general VAT tickets for consumer goods such as cigarettes, wine, food, clothing, shoes and hats (excluding special labor insurance) and cosmetics.

In addition, ordinary taxpayers can only issue ordinary VAT invoices when providing catering services and loan services.

Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice.

All kinds of money issued and collected by any unit or individual in the process of buying and selling goods, providing or receiving services and engaging in other business activities, except for special VAT invoices issued and collected by general VAT taxpayers, are ordinary invoices.

Personal invoices generally refer to invoices issued by individuals, mostly ordinary hand-torn invoices.