What invoice does the temporary driver need to drive a tanker?

Special VAT invoice. Temporary hiring drivers to help drive tankers, in order to protect interests, special VAT invoices should be issued on behalf of them. Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and only used by VAT taxpayers. They are important and decisive legal special invoices in the calculation and management of VAT.