Small-scale In 2022, the tax point for small-scale invoicing is 3%. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly. The criteria for determining small enterprises are as follows: 65,438+0. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales; 2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan; 3. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers; 4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers. Small-scale taxpayers can generally only issue ordinary invoices, and cannot issue special VAT invoices. However, when small-scale taxpayers sell goods or taxable services to ordinary taxpayers, the tax authorities may issue special VAT invoices for them when the buyer asks the seller to provide them.