Ordinary invoices and VAT invoices differ in many ways. Ordinary invoices can be applied for by all kinds of taxpayers, but VAT invoices can generally only be applied for by the general taxpayers of VAT, but not by the taxpayers. Specifically, from the user of the invoice to the content of the face, the number of coupons, the role and the printing organization are all different.

Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT), a taxpayer shall issue VAT invoices to the purchasers who ask for VAT invoices, and shall state the sales amount and the output tax amount on the VAT invoices respectively. VAT invoices shall not be issued under any of the following circumstances: (1) where the purchaser of the taxable sales behavior is an individual consumer; (2) where the taxable sales behavior is subject to tax exemption provisions.