Sales behavior that involves both services and goods is mixed sales. The mixed sales of units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be subject to VAT according to the sale of goods. The mixed sales of other units and individual businesses shall be subject to VAT on the sale of services.

Catering enterprises shall pay VAT on the provision of "catering services" at a rate of 6%, while small taxpayers shall pay VAT at a rate of 3%.