FAQ on Issuing Fully Digitalized E-Invoices for Motor Vehicle and Used Car Business

① If there is a manufacturer sales rebate, how should a red-letter invoice be issued on the e-invoice platform?

Q：We are an authorized motor vehicle dealer, and there are manufacturer sales rebates. How should we issue red-letter invoices on the e-invoice platform in a compliant manner?

A：When using the electronic invoice platform, it is necessary to follow the rules for red-letter reversal of fully digitalized e-invoices. When either the seller or the buyer initiates the "Red-Letter Invoice Information Confirmation Form," the blue-letter invoice must be checked. For example, an authorized motor vehicle dealer may have manufacturer sales rebates during operations; then, when issuing a red-letter invoice, check the corresponding blue-letter invoice and select sales allowance as the reason for red-letter reversal.

② When issuing the unified invoice for motor vehicle and second-hand vehicle sales, can [number of passengers allowed] only be filled with numbers?

Q：When we issue a unified motor vehicle sales invoice on the e-invoice platform, we found that the passenger limit on the vehicle certificate is "2+3", but when invoicing, [Passenger Limit] can only accept numbers and cannot accept "+". What should we do?

A：When issuing unified invoices for motor vehicle and second-hand vehicle sales through the e-invoice platform, the [Passenger Limit] column can only be filled with numbers. For cases where the passenger limit on the vehicle certificate is written as "2+3", etc., "5" should be filled in the [Passenger Limit] field on the invoice, and this will not affect vehicle registration.

③ When selling new energy vehicles, what should you do if you cannot find the corresponding commodity code when issuing an invoice?

Q：Our company mainly sells new energy vehicles, but when invoicing we cannot find the corresponding product code. What should we do?

A：You can enter [Tax Handling Center] - [Invoicing Business] - [Invoicing Information Maintenance] - [Item Information Maintenance] in sequence, click "Add," enter "electric" in the search bar, and you can find a commodity code named "Electric Vehicle (Motor Vehicle)." After selecting this commodity code, enter content corresponding to the actually sold vehicle in "Item Name," select "Tax Rate/Levy Rate," and click "Save."

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.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.