There is a limit to the number of tax-free invoices that a self-employed person can issue in a year. The number of invoices to be issued each year is determined according to the registered capital and tax rate, and the specific number needs to be confirmed by the tax reporting department. If the registered capital is less than 300,000 yuan, according to the tax rate of 25%, a tax-free invoice of about 25,000 yuan can be issued at most a year. If the registered capital is more than 300,000 yuan, according to the tax rate of 35%, a tax-free invoice of about 35,000 yuan can be issued at most one year.
Tax-free invoice usually refers to the tax-free invoice issued by the unit that enjoys the tax-free preferential treatment of VAT. It is usually used in catering services for laid-off, disabled and unemployed people, and the tax authorities provide tax-free invoices to them.