What's the difference between ordinary VAT invoices and special VAT invoices?

Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices. Personal invoices generally refer to invoices issued by individuals, mostly ordinary hand-torn invoices. "It is mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also issue ordinary invoices when they cannot issue special invoices. Ordinary invoices are composed of national tax general unified invoices and local tax industry invoices. The former is suitable for a certain industry and business, such as commercial retail, commercial wholesale, product sales of industrial enterprises, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.

Ordinary invoices are basically in triplicate:

The first copy is a stub copy, which the drawer keeps for future reference;

The second copy is the invoice copy, and the payee is the original voucher for payment or collection;

The third link is bookkeeping, and the drawer is the original voucher for bookkeeping.

Personal invoices generally refer to ordinary invoices, which refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice.

What's the difference between duty-free invoices and ordinary invoices?

1, using a different system. General invoices are issued by the network system, also known as online invoices, and ordinary VAT invoices, namely VAT invoices, are issued by the anti-counterfeiting tax control system;

2. The contents of the invoice are different. General machine invoicing has no password area, and tax rate and tax amount are not displayed. Ordinary VAT invoices have a password area, and the face shows the tax rate and tax amount.

To sum up, regarding the above issues, it is suggested to issue an ordinary invoice according to your own and the company's operating conditions.

Legal basis: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that if taxable sales are exempt from tax, special VAT invoices shall not be issued, but ordinary VAT invoices shall be issued, and the words "tax exemption" are usually written in the column of tax rate or collection rate of invoices.