Those things about the "invoicing quota" of fully digitalized e-invoices

What is the invoicing quota?

The invoice issuance amount quota includes three categories: total invoice issuance amount quota, initial total invoice issuance amount quota, and remaining available quota.

Total invoicing amount limit,Also called the total credit limit, it refers to the upper limit of the total invoice issuance amount (excluding VAT) of a taxpayer within one natural month;That is, the maximum number of invoices that can be issued in a month, the total of all channels through which invoices can be issued

Initial total invoice issuance amount limit, refers to the upper limit of the invoice issuance amount granted to the taxpayer for the current month by the electronic invoice service platform when the pilot taxpayer first uses fully digitalized e-invoices;

For newly established enterprises that only have the fully digitalized e-invoicing channel, the total invoicing quota is the quota that can be directly seen before invoicing;

For enterprises that have both old and new invoicing channels, the fully digitalized e-invoice quota;

For enterprises with only the fully digitalized e-invoice channel, the initial total invoicing amount quota = total invoicing amount quota

Remaining available quota, refers to the deduction of the used quota from the total issuance amount quota of a pilot taxpayer within one calendar month.

Does the total monthly invoicing amount limit for fully digitalized e-invoices automatically reset each month?

Quota restoration is not on the 1st of each month, but after each VAT tax filing. If the filing has not been completed at the beginning of the month, only invoices up to the remaining total quota of the previous month can be issued.

For example: Company A's total invoicing amount quota for both July and August is 7.5 million yuan,

That is to say, whether the invoice quota is restored depends on whether VAT has been filed!

For small-scale taxpayers, the fully digitalized e-invoice quota is the usage quota for one quarter;

For general taxpayers, the fully digitalized e-invoice quota is restored immediately after completing tax filing!

If the fully digitalized e-invoice quota is unused, will it automatically carry over to the next period?

No,The total credit limit is the maximum limit. If it is not fully used, it is effectively reset to zero, and at the beginning of the month the original total limit is restored. If the invoice limit is not fully used for a long time, the total invoice limit is very likely to be lowered!

What should be done when the fully digitalized e-invoice quota is insufficient?

You can apply for quota adjustment through two methods: system and manual.

1. Automatic system adjustment

(1) Periodic adjustment:

The system, based on the enterprise'sRisk Level、total invoiced amountQuota usage、Filing status，Automatically every monthAdjust the total invoicing amount quota for this month.

(2) Temporary adjustment:

When tax risk is relatively low and the invoiced amount in the current month reaches a certain proportion for the first time, the total invoicing amount limit is automatically temporarily increased once.

(3) Irregular adjustments:

EnterpriseCategory changedor appearsLower risk's enterprisesIf the temporary adjustment rule is triggered for 3 consecutive months, increasing the total amount that can be issued in the current month, the system will adjust the total amount that can be issued at the beginning of the month from the following month according to relevant rules.

2. Manual application for credit limit adjustment

If an enterprise applies to adjust its total credit limit due to changes in actual business conditions, and the competent tax authority, after review in accordance with laws and regulations based on factors such as the enterprise's risk level, tax credit rating, and actual business conditions, finds no abnormalities, it shall adjust the total credit limit for the enterprise.

[Prerequisites]Existing quota insufficient, and automatically initiated by the systemDynamic credit cannot meet demand。

Manual quota increase application on the Electronic Tax Bureau:

Method 1:

I. I Want to Handle Taxes—Invoicing Business.

II. Invoicing Business - Blue-letter Invoice Issuance.

III. On the Blue-Letter Invoice Issuance page, click the [Adjust] button next to "Available Invoice Quota" to enter the invoice quota adjustment application interface.

Method 2:

I. I Want to Handle Taxes—Tax Digital Account.

II. Tax digital account—invoice quota adjustment application.

III. On the invoice quota adjustment application interface, click "New application"。

On the new credit limit application page, fill in the application adjustment limit type, short-term credit limit adjustment type, validity period start and end, requested adjustment limit (yuan), and application reason;

Among them: if the type of quota adjustment applied for is short-term, select the current month for [short-term invoice quota adjustment type], and the validity period of the adjusted quota is from the current day to the last day of the current month; if a specified period is selected, a specific month must be chosen.

If the type of quota adjustment applied for is long-term, the short-term invoice quota adjustment type does not need to be filled in, and the default validity period is the current day, valid until 2099.

Fill in and upload the relevant materials as required, then click the "Apply" button at the bottom of the page to complete the application.

After receiving the enterprise's credit limit application, the tax officer reviews and approves or rejects it based on the actual situation. If the final review is passed, the credit adjustment application result will be fed back to the enterprise, and the enterprise can collect the "Tax Matter Notice".

Source: Beijing Tax, internet

Beijing Kailing Technology Co., Ltd.——an enterprise business-finance-tax digitalization solution service provider.

Kailing Technology provides solutions for sales management systems, procurement management systems, output invoicing systems, input invoice collection systems, imaging management systems, financial posting systems, electronic accounting archives, fully digitalized e-invoice and Leqi interfaces and other businesses according to enterprise needs, professionally and efficiently helping enterprises transform and upgrade their business-finance-tax digital management.

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