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Group 1 - The article outlines the rules for issuing unified invoices for motor vehicle sales, emphasizing the principle of "one vehicle, one invoice," meaning each vehicle can only have one corresponding invoice with its unique vehicle identification number [2] - The seller must fill in the taxpayer identification number or social credit code based on the consumer's situation, especially if the consumer needs to deduct value-added tax [3] - In case of sales return or incorrect invoice issuance, the seller must issue a red invoice that corresponds to the original blue invoice, following specific procedures [4] Group 2 - If a consumer loses the unified invoice and cannot process vehicle purchase tax or vehicle registration, they should request a reissue from the seller, who must first issue a red invoice before reissuing a new unified invoice [5] - If the printed content of the unified invoice is misaligned but remains clear and complete, there is no need to reissue a new invoice [6] - The regulations for issuing motor vehicle invoices will be implemented starting from July 1, 2021, following a trial period beginning May 1, 2021 [7]