Obtaining special invoices for value-added tax, even if the certification is consistent, may not necessarily allow the deduction of value-added tax.

It can be used for collective welfare, personal consumption, tax-free items and simple tax items.

Certification is not necessary to obtain special VAT invoices.

VAT deduction does not necessarily require obtaining a special VAT invoice.

VAT deduction vouchers also include agricultural product sales invoices, agricultural product purchase invoices, charge invoices, services purchased from overseas units or individuals, intangible assets or real estate, and tax payment vouchers obtained from tax authorities or withholding agents.