Is it illegal for self-employed individuals to issue 1% invoices? Small-scale taxpayers can issue 1% invoices. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5, 2020 Article 1: Small-scale VAT taxpayers obtain taxable sales income, and the tax obligation occurs before the end of February 2020, which is applicable to 3.

Where VAT is levied, VAT invoices shall be issued at the rate of 3%; The tax obligation occurs from March 1 day to May 3 1 day, 2020. If VAT is levied at a reduced rate of 1%, it will be levied at a reduced rate of 1% and then at 3%. Invoicing must be based on real and effective economic business. False invoicing is suspected of false invoicing, which is of course illegal. This topic can be found from the invoice management measures and criminal law in China.