According to the spirit of "Explanation on Taxable Labor Services" in the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Launching Pilot Tax Policy of Changing Business Tax to VAT in China's Transportation Industry and Some Modern Service Industries (Caishui (2013) No.37), what you said belongs to the scope of VAT reform, so you should declare and pay VAT to the competent tax authorities. Invoice Small-scale taxpayers can buy ordinary VAT invoices, and ordinary taxpayers can buy both special VAT invoices and ordinary VAT invoices.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.