Legal analysis: The unit quantity must be filled in when the special VAT invoice is filled out by details. If the summary is filled in, only the summary amount can be filled in, and then a detailed list must be attached.

Legal basis: Article 19 of the Measures for the Administration of Invoices of the People's Republic of China. Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.