VAT invoice is also a kind of invoice. Enterprises with VAT general taxpayer qualification can apply to the competent national tax authorities for receiving and purchasing VAT invoices, and issue them through the anti-counterfeiting tax control system. An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice. Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling VAT goods. After the implementation of the "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)", in order to ensure the implementation of the value-added tax deduction system, it is now issued to enterprises for use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax separately. Special invoices used as deduction vouchers are limited to ordinary taxpayers whose buyers and sellers are VAT.