General taxpayers of value-added tax can sell goods and services (services) to consumers, and sell duty-free goods. Commercial retailers can sell cigarettes, alcohol, clothing (excluding special labor protection parts) and cosmetics. They can only issue tickets by ordinary means.

Revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling goods or taxable services to consumers;

Notice of People's Republic of China (PRC) State Taxation Bureau on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156);

Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.

General taxpayers in commercial enterprises retail cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts), cosmetics and other consumer goods, shall not issue special tickets.