It can be opened! In some cases, special VAT invoices cannot be issued. Generally speaking, special invoices are not allowed under the following circumstances: (1) sales of services, intangible assets or real estate to individual consumers; (2) taxable activities subject to VAT exemption provisions. Of course, there are some special regulations that prohibit the issuance of special value-added tax invoices: (1) government funds or administrative fees collected from the client in brokerage agency services; (2) collection and payment from the travel service purchaser in travel services accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel fees paid to other group tour companies; (3) transfer of financial products; (4) pilot taxpayers provide financing sale and leaseback services for tangible movable assets, The principal amount of tangible movable property collected from the lessee; (5) General taxpayers sell fixed assets that they have used; (6) Taxpayers sell used goods; (7) Taxpayers who provide labor dispatch services and choose differential tax pay to the employer The unit collects fees for paying wages, benefits and handling social insurance and housing provident funds to labor dispatch employees.