Stamping requirements are as follows: stamp VATNo. 1 and No.2 (i.e. invoice stamp and deduction stamp), and stamp the drawer's special financial seal or invoice stamp. Special seal for invoice refers to the seal stamped by the unit or individual who uses the ticket with its name, tax registration number and special seal for invoice when issuing invoice. The style of the special invoice seal is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The VAT taxpayer shall affix the special financial seal or invoice seal of the unit in the remarks column of the special invoice. 3 Small-scale taxpayers issue ordinary VAT invoices to the tax authorities: Special Seal for Issuing Invoices by the tax authorities According to the third paragraph of Article 3 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening and Regulating the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), "Whether it is issued by computer or filled in manually, it must be stamped with the special seal for issuing invoices by the tax authorities, otherwise it will be invalid."

Legal basis:

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax Article 37 The scope of application of the value-added tax threshold is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

Derivative problem:

What if the invoice is not stamped properly?

1. First of all, it is clear that when an enterprise issues a VAT invoice, it is not allowed to affix a special invoice seal, because it is not clear when affixing it.

2. If the invoice is stamped with the special invoice seal, but the seal is not clear, you can add a clear seal next to it, or you can void or red-ink the invoice.

In our daily life, if our invoice seal is vague, we can read the text clearly, which will not affect our use.

4. If it's so vague that you can't see us clearly at all, you can ask for a new invoice, so as not to make trouble for yourself in the future.

5. If you need to stamp, remember not to stamp the original unclear chapter. You have to choose another place, preferably a blank space, and stamp it.