Notice of the State Administration of Taxation on Issues Concerning the Issuance of Unified Motor Vehicle Sales Invoices by Small-Scale VAT Taxpayers Selling Motorcycles

This notice addresses the issue that some small-scale VAT taxpayers selling motorcycles lack computer and printing equipment to issue new computerized unified motor vehicle sales invoices, and stipulates that such taxpayers shall have their invoices issued on their behalf by the competent tax authorities, with specific procedures and software requirements.