The State Administration of Taxation recently issued its Announcement on Expanding the Scope of the Pilot Program of Allowing Small-scale Taxpayers to Issue Their Own Special Value Added Tax Invoices, with effect from March 1, 2019.
According to the circular, all general taxpayers will be qualified to be exempt from the VAT invoice verification requirement, and small-scale taxpayers that are allowed to produce their own special VAT invoices will be further expanded to cover those specializing in the leasing and commercial services, science research and technical service, household services, repair and other sectors in addition to the previous accommodation, authentication and consulting industries, construction, industry, information transmission, software and IT sectors.