Gold shops can't issue special VAT invoices when buying gold. The "Regulations on Value-added Tax" clearly stipulates that jewelry and other consumer goods may not use special VAT invoices, but ordinary VAT invoices may be issued. Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers. They are important and decisive legal special invoices in the calculation and management of VAT.