Upon inquiry, the Announcement on Several Issues Concerning the Pilot Collection and Management of VAT Reform stipulates that card sellers may not pay VAT when selling prepaid cards, and may not issue special VAT invoices to card purchasers, but may issue ordinary VAT invoices. Therefore, the card purchaser and the recharger can and can only obtain the ordinary VAT invoice.

Single-purpose card issuing enterprises or card selling enterprises sell single-purpose cards, or accept advance funds obtained by single-purpose card holders, and do not pay VAT. Because taxpayers collect money but don't sell goods, taxable services, services, intangible assets or real estate, card sellers can add "non-taxable items that are not sold" to the tax classification code of goods and services in the VAT invoicing system, and set 60 1 "prepaid card sales and recharge" under it, and issue ordinary VAT invoices to card buyers and rechargers, and may not issue special VAT invoices.

The income such as handling fees, settlement fees, service fees, management fees, etc. obtained by issuing or selling single-use cards and handling related fund payment and settlement business by card issuers or payment institutions shall be invoiced and paid with value-added tax in accordance with the current regulations, and the applicable tax rate shall be determined with reference to the main business.