Why can't travel agencies issue special VAT invoices?

General taxpayers of travel agencies cannot issue special VAT invoices. The invoices issued by ordinary taxpayers of travel agencies are ordinary VAT invoices.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36); Appendix 2: Provisions on Matters Related to Changing Business Tax to Value-added Tax:

During the pilot period of camp reform, the pilot taxpayers can choose to deduct the total price and extra-price fees obtained from the purchase of tourism services from the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by other tourism enterprises as sales.

The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.

Therefore, travel agencies cannot issue special invoices for value-added tax, but only ordinary invoices.

Extended data:

The seller issues invoices according to regulations.

Manufacturers, units and individuals that provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; When the buyer and withholding agent pay, the payer shall issue an invoice to the payee. When issuing invoices, you should pay attention to the following points:

(1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

(2) After the whole invoice is used, it should be filled in the numbered order, with complete items, true contents and clear handwriting, and all copies and prints are exactly the same. Fill in the invoice shall not be altered, dug or torn.

(3) The invoice shall be filled in column by column within the prescribed time limit, and affixed with the financial seal or special invoice seal of the unit. Without the approval of the tax authorities, invoices shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself.

(4) Units and individuals who fill in invoices must issue invoices when business occurs and business income is confirmed, and invoices are not allowed without business.

(five) the seller shall issue invoices within the prescribed scope of use, and shall not buy, sell, lend, transfer or issue invoices on behalf of others.

(6) The seller's use of electronic computer to issue invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities shall be used, and the issued stubs shall be bound into a book according to the serial number.

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