The invoicing limit of VAT invoice is divided into:
1, one thousand yuan version, ten thousand yuan version, one hundred thousand yuan version, one million yuan and ten million yuan version;
2, the maximum invoicing limit is applied by general taxpayers, and approved by tax authorities according to law. If the maximum invoicing limit is one hundred thousand yuan and below, it is approved by the tax authorities at district and county levels;
3. If the maximum invoicing limit is one million yuan, it is approved by the tax authorities at prefectural and municipal levels;
4. If the maximum invoicing limit is ten million yuan and above, it is approved by the tax authorities at provincial levels. The specific issuance of the anti-counterfeit tax-control system is the responsibility of the tax authorities at district and county levels. The tax authorities shall carry out field verification for the approval of the maximum invoicing limit. Approval of the use of the maximum invoicing limit of one hundred thousand yuan and below, by the district and county-level tax authorities to send field verification;
5. Approval of the use of the maximum invoicing limit of one million yuan, by the prefectural and municipal-level tax authorities to send field verification.
Law_basis: "Chinese people's *** and State invoice management regulations" Article 22
Invoicing should be issued in accordance with the specified time limit, order, column, all the joint one-time truthful invoicing, and stamped with the invoice special seal.
Any unit or individual shall not engage in the following false invoicing behavior:
(1) issuing invoices for others and for themselves that do not correspond to the actual business situation;
(2) allowing others to issue invoices for themselves that do not correspond to the actual business situation;
(3) introducing others to issue invoices that do not correspond to the actual business situation.