Is VAT a direct tax or an indirect tax?

Indirect taxes. Indirect taxes are levied on goods and services, so they are only indirectly targeted at the public. Indirect taxes include sales tax, as well as property tax, wine tax, import tax and gasoline tax. Direct tax refers to the tax directly levied on individuals or companies, including the collection of labor remuneration, profits and income tax.

Can an individual issue a special VAT invoice?

You can't. VAT invoices must be issued by the tax authorities. If you need to apply for individual invoices, you must satisfy that the users are individual industrial and commercial households that have already applied for tax registration. The procedures for issuing invoices on behalf of taxpayers are very strict. When filing, the tax authorities need to fill in the declaration form. After receiving the application, they will review the identity of the taxpayer, confirm whether the tax rate on the declaration form is correct and whether the tax amount calculation is correct, and then issue invoices on behalf of the taxpayer.