This is a beta course, so its structure, chapters, and examples may continue to change.
Types of Invoices
The scenario decides the type: business-to-business purchases usually need a special invoice; consumer spending usually only needs an ordinary invoice; small amounts and fixed scenarios may use a fixed-value or machine-printed receipt.
| Type | Typical scenario | VAT deductible | Notes |
|---|---|---|---|
| Special invoice | Corporate purchases, construction, wholesale | Yes (when the rules are met) | The buyer’s tax number, address, and bank details must be filled in |
| Ordinary invoice | Retail, dining, hotels, services | No | Electronic ordinary invoices are already widespread |
| Electronic invoice | E-commerce, travel, online services | Depends on the category | Legally equivalent to a paper invoice; remember to download and back it up |
| Fixed-value / machine-printed | Small amounts such as parking, tolls, scenic-area tickets | Usually not deductible | A fixed amount or a small collection receipt |
- The other side wants to deduct VAT: choose a special invoice, and make sure the category matches the actual transaction and the tax rate is correct.
- Everyday reimbursement: an ordinary invoice or an electronic ordinary invoice is enough, but the title and tax number must be correct.
- Small amounts: fixed-value and machine-printed receipts are mostly “collection receipts” and normally cannot be deducted, but they are still proof of expense.