Public Notice Issued by the SAT Regarding Matters Including Expanding the Pilot Scope of Issuing VAT Invoices by Small-scale VAT Taxpayers (SAT Public Notice [2019] No. 8)

03 February 2019

The State Administration of Taxation issued the above notice on 3 February 2019 on expanding the scope for small-scale VAT taxpayers in issuing VAT invoices. The notice states that the scope for small-scale VAT taxpayers who could issue VAT invoices on their own are now extended to 8 industries, including the business services industry, scientific research and technology services industry, residential service, repair and other service industries. Besides, the scope of cancelation of VAT invoice verification process was extended to all general VAT taxpayers. The notice shall take effect from 1 March 2019.