Is the technical consultation fee invoice an ordinary invoice or a value-added tax?

The technical consulting fee belongs to the modern service industry, and the value-added tax has been added, so it is a taxable business of value-added tax. If the company providing the invoice is a general taxpayer, a special VAT invoice can be issued.

If the company is a small-scale taxpayer, it can issue an ordinary VAT invoice. VAT business enterprises, except a few particularly small enterprises, can no longer issue general invoices after the upgrade of 15 billing system. So the ordinary invoice issued by it is the ordinary invoice of value-added tax.