Small-scale taxpayers whose monthly sales in the accommodation industry exceed 30,000 yuan (or quarterly sales exceed 90,000 yuan) provide accommodation services, sell goods or have other taxable activities, and need to issue special VAT invoices, which can be issued by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer issue them on their behalf. The taxpayer shall collect the special VAT invoice from the local tax authorities with the original tax registration certificate, official seal, special invoice seal and copy of the ID card of the agent.