Sales of duty-free books shall not issue special VAT invoices. 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 (hereinafter referred to as selling taxable items) must issue special invoices to the buyers.

Special invoices may not be issued under the following circumstances: general taxpayers of commercial enterprises may not issue special invoices for retail sales of consumer goods and cosmetics such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance accessories). Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Although some special invoices that have been issued have not been certified by the buyer, the buyer can also issue a notice, and the seller can reissue the invoices accordingly. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007]18) stipulates the following two situations:

(1) Due to the deduction of special invoices, the invoices cannot be authenticated.

(2) If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination.

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