The invoice amount limit of a single invoice is 10000 yuan, that is, the invoice amount excluding tax does not exceed 10000 yuan. The invoice limit needs to be determined according to the special VAT invoice version. The invoicing limit of VAT invoices is divided into: thousand yuan version, ten thousand yuan version, one hundred thousand yuan version, one million yuan version and ten million yuan version. The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below100000 yuan, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 7

The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission. Article 10

Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.

Invoices should be changed irregularly.