Must-read for financial accountants: FAQ on fully digitalized e-invoice upgrades for electronic tax bureaus and Leqi medical services (complete version)

On the evening of April 28, 2026, the national electronic tax bureau completed the upgrade of functions related to medical service invoicing, and the invoicing functions of HIS systems across the medical industry need to be upgraded simultaneously. To help medical institutions, finance personnel and HIS service providers quickly master the new rules, we have compiled the core FAQs and authoritative answers of this upgrade, explaining all invoicing key points in one article!

I. Upgrade basic questions

1. Q: What are the timing and policy background of this electronic tax bureau upgrade for medical services?

Answer:This upgrade completed the nationwide Electronic Tax Bureau system update on the evening of April 28, 2026. The policy basis is the requirement in the Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Offices of the CPC Central Committee and the State Council to "basically achieve electronic invoicing across all fields, all links, and all elements by 2025." The core objective is to incorporate medical services into the unified fully digitalized e-invoice management system, facilitating for-profit medical institutions in handling online issuance, verification, and other services for medical service invoices.

2. Q: Which entities are affected by this upgrade?

Answer:All medical industry taxpayers that use the commodity code "3070202000000000000 medical services" to issue invoices, as well as vendors providing HIS system services to medical institutions, must complete invoicing rule adaptation and system modification according to the requirements of this upgrade.

II. Core changes to invoicing rules

3. Q: What is the most core invoicing rule change in this upgrade?

Answer:The core change is: to issue an invoice with the commodity code "3070202000000000000 medical services", the corresponding specific business type must be selected, namely medical services (outpatient) or medical services (inpatient), otherwise the invoice cannot be issued normally.

4. Q: What are the consequences of not selecting a specific business type when issuing an invoice?

Answer:If the corresponding specific business type is not selected, the Electronic Tax Bureau will directly block invoicing and report an error. The error message is: "Only taxpayers in the medical industry are allowed to use the commodity code '3070202000000000000 Medical Services' to issue medical service (outpatient) or medical service (inpatient) invoices," and the invoicing operation cannot be completed.

5. Q: What types of invoices can be issued with medical service codes?

Answer:The product code "3070202000000000000 Medical Services" only supports issuing fully digitalized e-invoices (general invoices); it does not support issuing fully digitalized e-invoices (VAT special invoices), fully digitalized paper invoices (VAT special invoices), or fully digitalized paper invoices (general invoices).

III. Required Information and Invoice Face Rules for Outpatient/Inpatient Invoices

6. Q: What required specific information must be included in medical service (outpatient) invoices? What are the characteristics of the invoice face?

Answer:① Required specific information: business serial number, patient name, patient ID document type, patient ID document number, outpatient number, visit time, medical institution type, other medical institution type, medical insurance type, other medical insurance type, medical insurance number, gender, medical insurance pooled fund payment, other payment, personal account payment, personal cash payment, personal out-of-pocket payment, personal self-pay, and also supports adding province/city custom elements.

② Invoice layout features: the upper left corner of the invoice is marked "medical services (outpatient)", and unit price and tax rate are not displayed; the remarks column displays the above specific information except patient name, patient ID document type, patient ID document number, other medical institution type, and other medical insurance type.

7. Q: What specific information is required for medical service (inpatient) invoices? What are the characteristics of the invoice face?

Answer:① Required specific information: in addition to the basic patient, medical insurance, and payment information covered by outpatient categories, case number, inpatient number, inpatient department, inpatient time start, inpatient time end, prepaid amount, supplementary payment amount, and refund amount must also be added; at the same time, the medical service inpatient charge details table must be filled in, supporting multiple charge detail lines corresponding to one product line. The details table must include serial number, charge details, quantity, unit, amount, tax rate, tax amount, standard code, and remarks.

② Invoice layout features: the upper left corner of the invoice is marked "medical services (inpatient)", and the invoice details only display item name, amount, tax amount, and remarks; the remarks column displays the above specific information except patient name, patient ID document type, patient ID document number, other medical institution type, and other medical insurance type.

IV. System adaptation and practical operation issues

8. Q: What impact does this upgrade have on the HIS system of medical institutions?

Answer:Because the electronic tax bureau invoicing interface has been upgraded, the invoicing functions of all HIS systems in the healthcare industry must complete corresponding adaptation and modification simultaneously; otherwise, medical service fully digitalized e-invoices cannot be issued according to the new rules.

9. Q: How long is the expected adaptation period for the HIS system?

Answer:This upgrade adds many new fields, with different additional information field requirements for outpatient and inpatient services. Inpatient services also require a new charge detail table function. Combined with the impact of the May Day holiday, the first round of new adaptation is expected to take 1-2 weeks. After completing the first round of adaptation, subsequent optimization efficiency will improve significantly.

Note: All medical institutions should connect with their HIS service providers as soon as possible to complete system upgrades and renovations to avoid affecting normal invoicing business!

To implement the requirement clearly stated in the Opinions on Further Deepening the Reform of Tax Collection and Administration by the General Office of the CPC Central Committee and the General Office of the State Council to "basically achieve electronicization of invoices in all fields, all links, and all elements by 2025," implement the relevant deployments of the Party Committee of the State Taxation Administration, and continuously expand the coverage of fully digitalized e-invoices. Relying on the electronic invoice service platform to issue unifiedMedical Service Invoices: Bringing Medical Services into the Unified Fully Digitalized E-Invoice Management System, facilitating profit-making medical institutions in handling online issuance, verification, and other business for medical service invoices.

April 28, 2026In the evening, national electronic tax bureaus were updated, adding:Medical Services (Outpatient), Medical Services (Inpatient)For these two specific business types, issuing the commodity code "3070202000000000000 medical services" requires selecting the corresponding specific business type for issuance.

First look at the invoice previews for the two new specific business types:

Medical Services (Outpatient):

Medical Services (Inpatient):

If medical services are invoiced without selecting the specific business type, the electronic tax bureau will report an error:Only taxpayers in the medical industry are allowed to use the commodity code "3070202000000000000 Medical Services" to issue medical service (outpatient) or medical service (inpatient) invoices。

So when issuing medical service invoices through the electronic tax bureau, a specific business type needs to be selected:Medical Services (Outpatient) or Medical Services (Inpatient)，Need to fill in theseAdditional information：

In addition to filling in these, Medical Services (Inpatient)Additional informationIn addition, you also need to fill inMedical Service Inpatient Charge Details, multiple lines of charge details can correspond to one line of goods:

To summarize the invoice for medical services (outpatient), it shows "Medical Services (Outpatient)", specific information is displayed:Business serial number, patient name, patient ID document type, patient ID document number, outpatient number, visit time, medical institution type, other medical institution type, medical insurance type, other medical insurance type, medical insurance number, gender, medical insurance pooled fund payment, other payment, personal account payment, personal cash payment, personal out-of-pocket, personal self-pay, "Add province/city custom element" button。

IssuedThe upper left corner of the invoice shows "Medical Services (Outpatient)", the invoice does not display unit price or tax rate, and the remarks column displaysSpecific information other than patient name, patient ID document type, patient ID document number, other medical institution type and other medical insurance type。

The invoice for Medical Services (Inpatient) is the one with "Medical Services (Inpatient)”。Medical Service Inpatient Charge Details StatementDisplay:No., expense details, quantity, unit, amount, tax rate, tax amount, standard code, remarks. Specific information shows:Business serial number, patient name, patient ID document type, patient ID document number, case number, hospitalization number, hospitalization department, hospitalization time start, hospitalization time end, prepayment amount, supplementary payment amount, refund amount, medical institution type, other medical institution type, medical insurance type, other medical insurance type, medical insurance number, gender, medical insurance pooled fund payment, other payment, personal account payment, personal cash payment, personal out-of-pocket, personal self-pay, "Add province/city custom element" button。

IssuedThe upper left corner of the invoice shows "Medical Services (Inpatient)", the invoice details only display item name, amount, tax amount, and remarks; the remarks column displaysSpecific information other than patient name, patient ID document type, patient ID document number, other medical institution type and other medical insurance type。

3070202000000000000 Medical services only support the issuance of fully digitalized e-invoices (ordinary invoices),Issuance not supportedFully digitalized e-invoices (VAT special invoices), fully digitalized paper invoices (VAT special invoices), fully digitalized paper invoices (general invoices).

Due to the upgrade of the electronic tax bureau system, it is necessary to wait for interface modification and HIS vendors to complete adaptation. After this change of medical services to a specific business type, the number of newly added fields is very large, especially in the inpatient section, involving the inpatient medical service charge details table and related attachment information; there are also differences in the additional information fields between outpatient and inpatient services. It also coincides with the May Day holiday. The initial new adaptation is expected to take one to two weeks. Once the adaptation is stable, progress will accelerate.

Source: internet

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