What is a technical service invoice?

Technical service invoice refers to the receipt voucher issued by the enterprise to provide corresponding technical services. Technical service fee invoices include general VAT invoices or special VAT invoices. The VAT rate of technical service fee invoices issued by general taxpayers is 6%, and that of small-scale taxpayers is 3%.

Technical service belongs to modern service industry, which refers to the business activities of providing technical and knowledge services around manufacturing industry, cultural industry and modern logistics industry. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.

General taxpayers selling goods, including goods deemed to be sold, taxable services and non-taxable services subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated. Enterprises can apply for technical service invoices, and issue and print them through the invoice issuing system.