Do you know how to issue these special fully digitalized e-invoices?

Part1 Construction service invoice

Applicable circumstances

When a taxpayer engages in construction service activities and needs to issue a blue-letter fully digitalized e-invoice, the invoice can be issued through this module.

Special key points

1. Types of invoices that can be issued: VAT special invoice, VAT ordinary invoice.

2. Countersign method:

(1) Manual tagging: manually select the special tag "Construction Services";

(2) Automatic endorsement: automatic endorsement can be linked based on the entered commodity code.

3. Invoice issuance, as shown in the figure:

4. Notes: Issuing construction service invoices is a special business and cannot be issued with multiple lines; taxpayers must fill in specific elements such as the place where the construction service occurs, the construction project name, and the cross-region (city) marker, as shown in the figure. Taxpayers building real estate for real estate enterprises shall fill in the specific element "real estate development project number".

Part2 Real estate sales invoice

Applicable circumstances

When a taxpayer engages in real estate sales activities and needs to issue a blue-letter fully digitalized e-invoice, the invoice can be issued through this module.

Special key points

1. Types of invoices that can be issued: VAT special invoice, VAT ordinary invoice.

2. Countersign method:

(1) Manual tagging: manually select the special tag "Real Estate Sales";

(2) Automatic endorsement: automatic endorsement can be linked based on the entered commodity code.

3. Invoice issuance, as shown in the figure:

4. Notes: Issuing real estate sales invoices is a special business and cannot be issued with multiple lines. Taxpayers must fill in specific elements such as the real estate address, cross-region (city) marker, and area unit. The "real estate address" must contain one of the keywords such as "street, road, village, township, town, avenue", as shown in the figure.

Real estate developers issuing invoices for commercial housing sales shall fill in the 28-digit real estate unit code or online signing contract number in the specific element "real estate unit code/online signing contract number"; second-hand housing transactions may optionally fill in the specific element "real estate unit code/online signing contract number"; other sales of real estate may not fill in the specific element "real estate unit code/online signing contract number". For real estate with assessed tax calculation transactions, the specific elements "assessed tax calculation price" and "actual transaction tax-inclusive amount" are required.

Part3 Real estate operating lease invoice

Applicable circumstances

When a taxpayer engages in real estate operating lease activities and needs to issue a blue-letter fully digitalized e-invoice, the invoice can be issued through this module.

Special key points

1. Types of invoices that can be issued: VAT special invoice, VAT ordinary invoice.

2. Countersign method:

(1) Manual tagging: manually select the special tag "Real Estate Operating Lease Services";

(2) Automatic endorsement: automatic endorsement can be linked based on the entered commodity code.

3. Invoice issuance, as shown in the figure:

4. Notes: Issuing real estate operating lease invoices is a special business and cannot be issued with multiple lines. Taxpayers must also fill in specific elements such as the real estate address, lease term start and end, cross-region (city) marker, property ownership certificate/real estate ownership certificate number, and area unit. The "real estate address" must contain one of the keywords such as "street, road, village, township, town, avenue", as shown in the figure.

Part4 Goods transport service invoice

Applicable circumstances

When a taxpayer engages in freight transport service invoicing activities and needs to issue a blue-letter fully digitalized e-invoice, the invoice can be issued through this module.

Special key points

1. Types of invoices that can be issued: VAT special invoice, VAT ordinary invoice.

2. Countersign method:

(1) Manual tagging: manually select the special tag "Freight Transport Services";

(2) Automatic endorsement: automatic endorsement can be linked based on the entered commodity code.

3. Invoice issuance, as shown in the figure:

4. Notes: Issuing goods transport service invoices is a special business; taxpayers must fill in specific elements such as the type of transport vehicle, transport vehicle plate number, place of departure, place of arrival, and name of transported goods. Multiple transactions are allowed to be issued on the same invoice, as shown in the figure.

Part5 Passenger transport service invoice

Applicable circumstances

When a taxpayer engages in passenger transport service invoicing activities and needs to issue a blue-letter fully digitalized e-invoice, the invoice can be issued through this module.

Passenger transport services include: air, train, long-distance bus, public transport, taxi, and other types.

Special key points

1. Types of invoices that can be issued: VAT special invoice, VAT ordinary invoice.

2. Countersign method:

(1) Manual tagging: manually select the special tag "Passenger Transport Services";

(2) Automatic endorsement: automatic endorsement can be linked based on the entered commodity code.

Invoice issuance, as shown in the figure:

3. Notes: Issuing passenger transport service invoices is a specific business and cannot be issued with multiple lines. Required content: specific information - passenger transport service. Among these, the required displayed fields are "traveler," "valid ID document number," "travel date," "place of departure," "place of arrival," "traveler ID document type," "means of transport," and "class"; they are displayed if filled in and not displayed if not filled in.

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.