Shanghai has stopped the use of quota invoices since January 1, 2020. According to the Announcement on Comprehensively Stopping the Issuance and Use of Quota Invoices issued by the State Administration of Taxation (SAT Announcement No. 10 of 2019), quota invoices have ceased to be used. Fixed-amount invoices are invoices issued directly in accordance with a fixed amount or a fixed percentage in accordance with the amount of sales revenue and the tax rate standard stipulated by the tax authorities. In order to standardize the management of invoices and curb illegal acts such as false invoicing, the State Administration of Taxation (SAT) has decided to stop the use of fixed-amount invoices completely.

The specific regulations of Shanghai fixed-rate invoices are as follows:

1. Types of fixed-rate invoices: Shanghai fixed-rate invoices mainly include two kinds, which are VAT ordinary fixed-rate invoices and VAT special fixed-rate invoices;

2. Invoicing amount of fixed-rate invoices: the invoicing amount of fixed-rate invoices is formulated by the tax authorities in accordance with taxpayers' actual situation and the provisions of the tax policy, and it is generally under the value of 1000 yuan;

3, the use of fixed-amount invoices: fixed-amount invoices are applicable to small transactions, such as commercial retailing, catering services, etc., and cannot be used for the purchase of fixed assets and large-amount equipment, etc.;

4, fixed-amount invoices invoicing procedures: taxpayers can ask for fixed-amount invoices from the seller when purchasing commodities or services, and the seller shall issue fixed-amount invoices in a timely manner and hand over to the taxpayers after the completion of the sale. Fixed-rate invoice and give it to the taxpayer;

5. Reimbursement of fixed-rate invoice: When taxpayers are reimbursed by enterprises, they can use fixed-rate invoices as the vouchers for expenditures, but the fixed-rate invoices can not issue VAT invoices and ordinary invoices.

In summary, the specific regulations of Shanghai fixed-rate invoice may vary depending on the region and tax policies, and enterprises should operate according to local tax policies and regulations.

Legal basis:

Article 19 of the Measures for the Administration of Invoice of the People's Republic of China

Units and individuals selling goods, providing services and engaging in other business activities, collecting money for external business operations, the payee shall issue an invoice to the payer; under special circumstances, the payer shall issue an invoice to the payee.

Article 20

All units and individuals engaged in production and business activities shall obtain invoices from the payee when they purchase goods, receive services and engage in other business activities. When obtaining an invoice, they shall not ask to change the name and amount of the goods.