This is a critical point for your cash flow and accounting. For the issuer (the seller), the tax calculation is identical regardless of whether you issue a "Special" or "Regular" Fapiao.
As a General Taxpayer, your tax obligation is determined by your total sales revenue, not the type of paper you print the invoice on.
Here is how it works:
The Calculation
You must declare all revenue from both Special and General Fapiaos on your monthly VAT return.
1. Output VAT (Your Liability): You calculate tax on the total sales amount.
Formula: Sales Revenue (excluding tax) × Applicable Tax Rate (e.g., 6%, 9%, 13%).
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