Special VAT invoices are divided into ten thousand yuan version, one hundred thousand yuan version, one million yuan version and ten million yuan version. Ordinary VAT invoices are divided into100000 yuan version and1000000 yuan version. The charging limit shall not exceed the upper limit of the version, for example, the upper limit of the version of 10000 yuan is 10000 yuan only. The invoicing limit of the VAT electronic invoice shall be applied to the Inland Revenue Department for approval. If the maximum billing limit is10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.

Electronic VAT ordinary invoice (hereinafter referred to as electronic invoice) refers to the electronic VAT ordinary invoice issued, uploaded, queried and downloaded through the electronic invoice service platform through the upgraded version of the VAT invoice system, which is different from the traditional paper invoice. On the basis of the original encryption and anti-counterfeiting measures, it carries out electronic signature through digital certificate for the buyer to download and use.