The policy has expired that VAT exemption for Non-general VAT taxpayers if issue Non general VAT invoice, and 3% VAT rate for Non-general VAT taxpayers if issue general VAT invoice.

From Jan. 1th, 2023, Non-general VAT taxpayer VAT policy as below.

1. The VAT collection rate is 1%.

2. The monthly and quarterly exemption revenue amount are 100,000 and 300,000, respectively.

3. If issue special VAT invoice for your clients, no mater how much the invoice issued, the related VAT rate 1% can not be exempted.