How to invoice for personal sales of tobacco and alcohol?

For tobacco and alcohol sold to individuals, ordinary invoices with corresponding amounts shall be issued according to the quantity and unit price of tobacco and alcohol, and special invoices for value-added tax shall not be issued.

When selling alcohol and tobacco, the accounting treatment is,

Borrow: bank deposits and other subjects,

Loan: income from main business,

Taxes payable-VAT payable (output tax).