The invoice can be more than10 million at most. It depends on the version of the special VAT invoice. 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. The tax authorities shall conduct on-the-spot verification when approving the maximum invoice issuing limit. Approved the use of the maximum billing limit100000 yuan and below, by the county tax authorities sent on-site inspection; If the maximum invoice amount is approved to be 1 million yuan, the local tax authorities will send people to conduct on-the-spot verification.
Regulations of People's Republic of China (PRC) Municipality on Invoice Management
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.