The individual seller's goods have been received,
What about invoices?
Turn individual sellers into Individual industrial and commercial household, brought onto the platform; when the goods are sold to you, they are invoiced to you in the name of the sole proprietorship Positive invoice；Invoice first, then payment; then, by the bookkeeping agency, in the name of this sole proprietorship Tax filing and bookkeeping. Contracts, goods, invoices, money, and tax—five lines automatically linked into one evidence chain.
The Individual Industrial and Commercial Household Forward Invoicing Compliance Platform is a tax compliance system launched by Beijing Kailing Technology Co., Ltd. for individual supplier supply scenarios such as renewable resource recycling: it covers six stages—individual industrial and commercial household registration agency, electronic signing, goods receipt and weighing, forward invoicing, invoice before payment, proxy tax filing and bookkeeping, and five-flow evidence preservation—and supports private deployment.
From "unable to issue invoices" to "compliant business household," the entire journey runs on one platform
Every cell is a real step that exists in the system, not a concept diagram
Individual, cannot issue invoices; goods received but costs cannot be recorded in the books
Government service network license application, face-scan signature, electronic license collection, invoice type approval
Fill in the tax number to create the file with one click, the financial system automatically opens the account set, and five agreements are signed with a face scan
Entry photo license plate recognition, weighing produces weighbridge tickets, weighbridge tickets generate settlement statements
Issue to purchasing enterprises in the name of sole proprietorships, log in to the tax bureau as an agent, and get the invoice number back in seconds
Only orders with an attached invoice are paid, paid to the operator's own card, with receipts retained for traceability
Batch filing, payment, tax payment certificate archiving, and one account set per household for bookkeeping agencies
Are you also stuck on these three things
The three unavoidable hurdles for enterprises that purchase goods from individual suppliers
Without input invoices, costs cannot be recorded on the books
Payment for goods sent to an individual, cannot be explained clearly
Contracts, goods, money, and invoices do not match, and you fear audits
The six stages of forward invoicing for individual industrial and commercial households, and what the system does for you at each step
The screenshots below all come from the system itself, with data desensitized
For setting up individual industrial and commercial households, specialists handle it on a computer, and the operator only uses a phone three times
The system turns the roughly twenty small steps of the government service network's fully electronic process into an illustrated wizard that specialists follow; the operator only does three things: mobile real-name verification, scan-code face-scan signature, and scan-code upload of licenses.
- Independent name declaration: A four-part name consisting of administrative division, trade name, industry, and organizational form; the platform's name tool checks for duplicates first, then it is entered on the government service portal
- Establishment registration: Personnel information, multi-certificate integration, license-certificate separation, upload materials, social insurance registration, tax handling information, generate electronic documents, operator scans code for facial recognition signature, submit
- Obtain license and create file: Obtain the electronic license, fill in the unified social credit code, create a merchant file with one click, and the financial system automatically opens an account set
- Automatic license recognition: Photograph the business license, ID card, bank card, or account opening certificate, and the account name, tax number, operator, and account number are automatically filled into the file
Five agreements are sent out at once, and the operator completes facial recognition signing on their phone
Only households with completed filing are allowed to issue contracts; only households with effective contracts are allowed to receive goods and issue invoices. These two gates are hard controls in the system.
- Five agreements: Platform service agreement and personal information processing authorization, agency agreement, scrap material purchase contract, cooperation agreement, platform service contract; account name, tax number, operator, and ID number are automatically filled into the templates
- Party A's electronic seal is applied automatically, Operators receive an SMS, tap the link, complete face-scan real-name verification, and sign; valid for 3 days, with one-click resend if expired or declined
- Signed PDF and evidence preservation report Automatically saved to the platform, a contract ledger entry is created, and the merchant profile automatically changes to "Signed"
From the vehicle entering the gate to the invoice being issued, every vehicle's goods follow this line every day
- Entry photo: Photograph the vehicle front to automatically recognize the license plate; photograph the unloading site at the yard; and for online vehicles, automatically pull transport tracks after settlement
- Gatekeeping: Whether this client's contract is signed and whether the ID card and bank card are verified; those that fail are stopped before weighing
- Weighbridge ticket output: Gross weight, tare weight, net weight, grade; weighbridge tickets directly generate settlement statements, with category, unit price, and tax rate automatically populated, and agency taxes and settlement amounts calculated in one go
- Issue forward invoices in the name of sole proprietorships: The finance company logs into the electronic tax bureau with one click, the tax handler receives a verification code by phone or scans their face, the tax bureau returns the invoice number and PDF / OFD / XML within seconds, and a wrong invoice can be reversed with one click
- Invoices automatically attach to settlement statements Above, the invoice number and documents are stored in this order
Statements without invoices cannot enter the payment queue
This is the key lock for compliance across the entire chain: invoice first, then payment.
- Only settlement statements with invoices attached Only then is it pushed to payment management; orders without an invoice cannot enter the payment queue at all
- Corporate payment to the operator's own card, The receiving account comes from the verified card in the file
- Bank receipts are automatically recorded, Incoming fund flow evidence
Once invoicing is done, taxes are filed by the agency bookkeeping institution in the name of the individually-owned business, and one set of books per household is automatically created
- Automatically generate filing working papers at period-end: How many invoices this client issued and how much money they received this period, one sheet per client
- Automatic tax calculation: VAT, surcharges, and individual business income tax, with zero filing also calculated
- Review, check a batch, batch filing: For a batch of 50 households, the system proxy-logs into the Electronic Tax Bureau, fills in and submits the forms, and polls for receipts
- Handling of filing errors: View the reason, revise the working papers, refile; after payment, tax payment certificates are automatically archived
- Bookkeeping: Automatically generate pre-vouchers, push them to the financial accounting system, one account set per client
Click open one invoice and the contract, goods, money, invoice, and tax are all on one chain
- Household file: Who this client is and on what basis they can issue invoices
- Contract flow: Acquisition contract, signing records, and evidence preservation report
- Receipt information flow: License plate tracking, site entry material yard photos, weighbridge ticket
- Tax flow: Invoicing application, invoice file, filing receipt, tax payment certificate
- Fund flow: Settlement statement, bank receipt
Individual sellers, gatekeepers, and tax handlers have only one or two buttons on their phones
No software installation needed; scan a code to get started; every step treats the user as a first-timer
Business license, ID card, and bank card are automatically recognized and filled into the form after being photographed
Photograph the vehicle front to automatically recognize the license plate, and photos are automatically watermarked with time and location
Click the link to know what to do; completed tasks disappear automatically
One verification code logs in all households under the name at once
The tax bureau requires the invoicer to scan their face once; after scanning, the invoice is automatically issued
Four roles, with one diagram clarifying who does what
The essential difference between this system and "an invoicing tool" is that it links the affairs of four parties together
Handle licenses for each household, collect agency authorization relationships, file and pay taxes and obtain receipts, and keep one account set per household; only view data for individually-owned businesses under one's own name
Scan the code to onboard, haul goods to the site for weighing, and issue invoices in one's own name; money goes to the card and the invoice is under one's name, with nothing else to manage
The gatekeeper takes photos at entry, the weighbridge produces a weighbridge ticket, the settlement clerk generates a settlement statement and initiates invoicing, and the cashier only pays for orders with an attached invoice
Archives, contracts, invoicing channels, settlement payments, five-flow evidence preservation, filing working papers, automatic bookkeeping; integrates with e-signature, filing channels, invoicing channels, and financial accounting systems
How to choose between reverse invoicing and sole proprietorship forward invoicing
Kailing offers both paths, determined by your business
| Individual business household forward invoicing (this page) | Reverse invoicing | |
|---|---|---|
| Who issues invoices | Individual sellers registered as individually-owned businesses, issued to the purchasing enterprise in the name of the sole proprietorship | The acquiring enterprise issues invoices to natural persons itself |
| What is needed | Turn individual sellers into individual businesses, with agency bookkeeping institutions managing tax filing and bookkeeping on their behalf | The purchasing enterprise obtains reverse invoicing qualification |
| Tax responsibility | The individual business household's own taxes are filed on their behalf by the bookkeeping agency institution | The purchasing enterprise handles taxes on behalf of natural persons |
| Who it suits | Purchasing enterprises with relatively fixed suppliers and long-term cooperation; parks and platforms that want to manage scattered suppliers | Purchasing enterprises with scattered suppliers and mainly one-time transactions |
Term explanation
These terms appear repeatedly on the page, so let's clarify them first
- Positive invoicing
- The seller (here an individually-owned business) issues an invoice to the buyer (acquiring enterprise); the invoice is the buyer's input. The opposite of reverse invoicing.
- Reverse invoicing
- A method whereby the buyer (acquiring enterprise) issues invoices to the seller (natural person), requiring the acquiring enterprise to obtain the corresponding qualifications. Kailing also has a separate reverse invoicing compliance platform.
- Agency tax fees
- The VAT, surcharges, and individual business income tax payable on this sale by the individual industrial and commercial household are automatically calculated on the settlement statement according to the current policy, deducted from the payment, and filed and paid on their behalf by the bookkeeping agency institution.
- Invoice first, payment later
- The platform's payment rule: only settlement statements with an attached invoice can enter the payment queue; invoice first, then payment for goods.
- Five-flow evidence preservation
- Taking one invoice as the origin, automatically link five types of evidence: household archives, contract flow, goods receipt information flow, tax flow, and fund flow, forming a verifiable evidence chain.
- Proxy login
- After the bookkeeping agency institution collects the entrusted agency relationship with the individual industrial and commercial household in the Electronic Tax Bureau, it uses one set of proxy accounts to log into the tax bureau on behalf of all households under the name to handle invoicing and filing; the verification code is sent to the tax handler's mobile phone, and when invoicing, the tax bureau requires the invoicer to scan their face in person.
Policy basis
The original provisions and interpretations are in the Kailing China Tax Policy Center; only the sources are listed here
- Value-Added Tax Law of the People's Republic of China and its implementing regulationsEffective January 1, 2026, and the Interim Regulations on Value-Added Tax are repealed at the same time. The assessment basis for invoicing and filing by individual industrial and commercial households shall be governed by this.See the interpretation in the China Tax Policy Center →
- Full electronic processing of individual industrial and commercial household registrationThe business license is processed online on the provincial enterprise registration full-process electronic service platform: independent name declaration, establishment registration, operator face-scan signature, and electronic business license download. The platform's onboarding wizard follows this exact process.
- Bookkeeping agency and tax-related professional servicesThe bookkeeping and filing of individual industrial and commercial households shall be handled on their behalf by qualified bookkeeping agency institutions or tax-related professional service institutions, after collecting the entrusted agency relationship in the Electronic Tax Bureau.
Common Questions
The eight questions customers ask most, with answers consistent with how the system works
What is forward invoicing for individual industrial and commercial households?
Register individual sellers (natural persons) as individual businesses, and the individual business issues a VAT invoice to the purchasing enterprise in its own name; this invoice is the purchasing enterprise's input VAT invoice. The invoicing direction is from the individual business to the enterprise, so it is called forward invoicing; it is opposite in direction to reverse invoicing, where the enterprise issues an invoice to a natural person.
How to choose between forward invoicing and reverse invoicing for individual industrial and commercial households?
For those with relatively fixed suppliers and long-term cooperation who want to manage scattered suppliers and operate compliantly long term, use sole proprietorship forward invoicing; for those with scattered suppliers, mainly one-time transactions, and who already have reverse invoicing qualifications, use reverse invoicing. Kailing Technology provides both paths, and they can run in parallel.
What does an individual seller need to do to register as an individually-owned business?
Operators only do three things: mobile phone real-name verification, scan-code face-scan signature, and scan-code upload of ID card and bank card. License application is completed fully electronically on the government service portal, with platform specialists guiding the operator through an illustrated wizard; after receiving the electronic business license, the operator fills in the tax number to create the file.
Who files the taxes for individual industrial and commercial households?
Filed by an agency bookkeeping or tax-related professional service institution. At period-end, the platform automatically generates filing working papers for each household, automatically calculates VAT, surcharges, and individual business income tax; after specialist review, batch filing is done, and after payment the tax payment certificates are automatically archived, while pre-vouchers are generated and one account set per household is kept.
Must a purchasing enterprise have an invoice before paying?
Yes. The platform's rule is invoice first, payment later: only settlement statements with an attached invoice can enter the payment queue; payment is made to the operator's verified bank card via corporate account, and bank receipts are automatically recorded.
What are the five flows in five-flow evidence preservation?
Household file, contract flow (purchase contracts and signing records), receipt information flow (license plate tracks, yard entry photos, weighbridge tickets), tax flow (invoicing application, invoice file, filing receipt, tax payment certificate), fund flow (settlement statement, bank receipt). Automatically associated with one invoice as the origin, and any missing item is directly marked in the list.
Which enterprises is the platform suitable for?
Renewable resource recycling enterprises that purchase goods from individual suppliers (scrap steel, scrap copper, scrap aluminum, scrap paper, etc.), bookkeeping agency or tax-related service institutions that provide registration agency and bookkeeping and tax filing for individual industrial and commercial households, and park and platform operators that want to manage individual suppliers.
Where is the system deployed, and is the data safe?
Supports private independent deployment on the customer's own servers, with data autonomous and controllable; login to the electronic tax bureau is completed by the tax handler themselves via mobile phone verification code or face scan, and passwords are stored encrypted within the system.
Professional and reliable delivery and service assurance
Every matter gets a response, every item gets resolved; reliable in both conduct and work
Bring individual sellers under management, starting from the first household
Leave your requirements to get a dedicated plan and quotation, with one-on-one connection by a senior consultant
