Conclusion:Yes.

Analysis:

1, based on annual sales of VAT taxpayers are divided into general taxpayers and small-scale taxpayers. General taxpayers can open VAT invoices and ordinary invoices; small-scale taxpayers can only open ordinary VAT invoices.

2, individual businessmen who are small-scale taxpayers, issued ordinary invoices quarterly sales of not more than 300,000, do not need to pay VAT, special invoices plus ordinary invoices sales of not more than 300,000, but if the actual sales of more than 100,000 limit, then you need to pay the full amount of personal tax and VAT.