Pharmacies generally sell goods, and the VAT regulations stipulate that after the annual sales amount reaches 6.5438+0.8 million yuan (excluding tax), VAT invoices can only be issued after applying for the qualification of general taxpayer, which can offset the input tax. Of course, small-scale pharmacies do not need to issue VAT invoices when they are newly opened. Judging from the goods sold by pharmacies, the sales target is generally consumers or hospitals, and these consumers do not need special VAT invoices. So you don't have to check the bank account.