the invoicing template shows that ordinary invoices (paper) are invoices issued by individuals, mostly ordinary hand-torn invoices. Ordinary invoice refers to the receipt and payment voucher issued and collected in the purchase and sale of goods, provision or acceptance of services and business activities. It is relative to the special invoice for value-added tax. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in business activities, except for the special VAT invoice issued and collected by a VAT taxpayer, all kinds of receipts and payments issued and collected are ordinary invoices.