Special value-added tax invoices can be issued.
After the full implementation of the business tax-to-VAT reform, patented technology will be invoiced as the third category of sales intangible assets. It stipulates that the sales and transfer of patented technology and non-patented technology will be subject to a 6% value-added tax rate.
The issuance of professional VAT invoices requires that the other party be a general taxpayer. As long as the other party meets the invoicing requirements, a special VAT invoice can be issued for the transfer of patented technology.