Bookmark | A comprehensive interpretation of the fully digitalized e-invoice invoicing quota issue!

With the nationwide popularization of fully digitalized e-invoices, more and more enterprises are beginning to experience the convenience they bring. Among these, fully digitalized e-invoices differ significantly from ordinary invoices in quota control rules, greatly improving the financial work efficiency of pilot enterprises.

Traditional invoices usually have some fixed restrictions on quota control, such as the number of copies issued and the single-invoice issuance limit. However, fully digitalized e-invoices break this situation, with more flexible and intelligent quota control rules.

1. Invoice quota classification

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, refers to the upper limit of the total invoice issuance amount (excluding VAT) of pilot taxpayers within one natural month, including the upper limit total amount of fully digitalized e-invoices, paper special VAT invoices, and paper general VAT invoices that pilot taxpayers can issue through the electronic invoice service platform, as well as the upper limit total amount of paper special VAT invoices, paper general VAT invoices, VAT general invoices (roll type), VAT electronic special invoices, and VAT electronic general invoices that can be issued through the VAT invoice management system.

Total invoicing amount limit = total upper limit of invoices issued by the electronic invoice service platform + total upper limit of invoices issued by the VAT invoice management system

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.

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. The used quota includes the invoice amount issued by the pilot taxpayer through the electronic invoice service platform, as well as the product of the number of paper special VAT invoices, paper general VAT invoices, roll invoices, electronic special VAT invoices, and electronic general VAT invoices obtained through the VAT invoice management system and the maximum invoicing limit per invoice

Remaining available quota = total invoice quota - used quota for the month

Used quota = invoice amount issued through the Electronic Invoice Service Platform + number of copies obtained from the VAT Invoice Management System * maximum invoicing limit per invoice

2. How to use the current month's total invoice quota during the VAT filing period

During the VAT filing period, before completing VAT filing according to regulations, pilot taxpayers may issue invoices in the electronic invoice service platform within the range of the remaining available invoice quota from the previous month and not exceeding the total invoice quota for the current month. After completing VAT filing according to regulations, pilot taxpayers may issue invoices in the electronic invoice service platform according to the remaining available invoice quota for the current month.

① For pilot taxpayers filing VAT monthly, from the beginning of each month until completion of filing for the previous period (i.e., last month), the upper limit of the usable amount of the current month's total invoice quota is the remaining usable invoice quota of the previous month, and shall not exceed the current month's total invoice quota; after completing filing for the previous period (i.e., last month) and verification matches, the upper limit of the usable amount is the current month's remaining usable invoice quota.

② For pilot taxpayers filing VAT returns quarterly, from the beginning of each quarter until completion of filing for the previous period (that is, the previous quarter), the upper limit of the usable amount of the total invoice quota for the current month is the remaining usable invoice quota of the previous month, and shall not exceed the total invoice quota of the current month; after completing filing for the previous period (that is, the previous quarter) and passing verification, the upper limit of the usable amount is the remaining usable invoice quota of the current month.

3. How do I adjust the total issuance amount quota of fully digitalized e-invoices

When the invoice quota is insufficient, enterprises can adjust the total issued amount quota through three methods: regular adjustment, temporary adjustment, and manual adjustment.

Periodic adjustment:It refers to the electronic invoice service platform automatically adjusting the total invoice issuance amount quota of pilot taxpayers each month.

Temporary adjustment:It refers to when a pilot taxpayer with a relatively low tax risk reaches a certain proportion of the total invoice issuance amount quota for the first time in a month, the electronic invoice service platform automatically temporarily increases the total invoice issuance amount quota once for that taxpayer.

Manual adjustment:It refers to a pilot taxpayer applying to adjust the total invoice issuance amount quota due to changes in actual business conditions, and the competent tax authority adjusting the total invoice issuance amount quota for the taxpayer after review in accordance with laws and regulations finds no anomalies.

Pilot taxpayers log in to the Electronic Tax Bureau, click [Tax Digital Account]—[Invoice Limit Adjustment Application]-New Application. The system will automatically load basic information. Fill in the invoice limit adjustment application information, upload relevant attachments, and then submit the adjustment application to initiate the manual adjustment process.

4. Hot Topics on Invoice Quota

① I am a pilot taxpayer. After red-voiding a fully digitalized e-invoice I issued, will my total invoice quota for the month increase?

Answer: After a pilot taxpayer issues a fully digitalized e-invoice, if a red-letter fully digitalized e-invoice is issued in the same month, the electronic invoice service platform will synchronously increase the amount of invoices it can issue.

When a red-letter fully digitalized e-invoice is issued across months, the electronic invoice service platform will not increase the amount of invoices that can be issued in the month of the red-letter reversal. In the case of sales allowances, it will also not increase the amount of invoices that can be issued.

② If the invoice quota for fully digitalized e-invoices in the current month is not used up, can it be carried over to the next month for continued use?

Answer: No. The system sets the upper limit of the taxpayer's invoicing quota for the current month on the 1st of each month.

③
How to check the total invoice quota and available invoice quota

Answer: Enterprises can log in to the Electronic Tax Bureau and view the total invoice quota and available invoice quota under the "Tax Digital Account" or "Invoicing Business" modules under "I Want to Handle Taxes".

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Do pilot taxpayers issuing different types of invoices share the same total invoice issuance amount quota?

Answer: Fully digitalized electronic invoices, paper special invoices, and paper ordinary invoices issued by pilot taxpayers through the electronic invoice service platform, as well as paper special invoices, paper ordinary invoices, roll invoices, VAT electronic special invoices, and VAT electronic ordinary invoices issued through the VAT invoice management system,Sharing the same total issuance amount.

⑤ If I issue a fully digitalized e-invoice or a fully digitalized paper invoice on the electronic invoice service platform, or issue a paper invoice through the tax control system, is the invoice quota deduction the same?

Answer: The deduction method and stage of the total invoice quota differ: invoices issued through the electronic invoice service platform (including fully digitalized electronic invoices and fully digitalized paper invoices) are deducted at the time of invoice issuance, and the amount deducted is the amount of invoices actually issued; invoices issued through the tax control system are deducted at the time of invoice collection, and the amount deducted is the product of the maximum single invoice issuance limit of the collected invoice and the number of invoice copies collected.

Source: internet

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