A complete analysis of fully digitalized e-invoices (invoicing, delivery, selection, booking, query, red-letter)

1、 Scope of the fully digitalized e-invoice pilot

Starting from December 1, 2021, among some taxpayers in HohhotFully digitalized e-invoiceInvoice pilot. From December 1, 2021, carried out among taxpayers in ShanghaiFully digitalized e-invoiceInvoice pilot. From December 1, 2021, carried out among some taxpayers in Guangzhou, Foshan, and the Guangdong-Macao In-Depth Cooperation Zone in HengqinFully digitalized e-invoiceInvoice pilot, the scope of pilot taxpayers and invoice recipients will be gradually extended to the whole province according to pilot progress。

2、 Concept of fully digitalized e-invoices

Fully digitalized e-invoices (hereinafter referred to as fully digitalized e-invoices) are not the previous VAT electronic special invoices/Electronic general invoice.

The legal effect and basic uses of fully digitalized e-invoices are the same as existing paper invoices. Among them, fully digitalized e-invoices bearing the words "VAT Special Invoice" have the same legal effect and basic uses as existing VAT special invoices; fully digitalized e-invoices bearing the words "Ordinary Invoice" have the same legal effect and basic uses as existing ordinary invoices.

[Example] A general taxpayer that obtains a fully digitalized e-invoice marked "VAT special invoice" for office supplies may deduct the input tax amount according to regulations; if it obtains a tax-exempt fully digitalized e-invoice marked "ordinary invoice" for agricultural products (from agricultural producers), it may deduct the input tax amount according to regulations.

3、 Fully digitalized e-invoice formats

Fully digitalized e-invoices have no copies, and their basic contents include: dynamic QR code, invoice number, invoice date, buyer information, seller information, item name, specification and model, unit, quantity, unit price, amount, tax rate/levy rate, tax amount, subtotal, total amount including tax (in words and figures), remarks, and issuer.

The invoice number consists of 20 digits, where: digits 1-2 represent the last two digits of the calendar year, digits 3-4 represent the provincial administrative division code, digit 5 represents information such as the issuance channel of the fully digitalized e-invoice, and digits 6-20 represent the sequential code.

If pilot taxpayers engage in specific industries, operate special goods and services, or conduct business in specific application scenarios, they need to fill in the corresponding content, and the information displayed on the invoice face also differs slightly. Specific industries, special goods and services, and specific application scenarios include but are not limited to construction services, passenger transport services, freight transport services, real estate sales, real estate operating leases, and differential taxation.

For pilot entities that need to issue invoices for specific businessesFor a taxpayer, when issuing a fully digitalized e-invoice, the words of the business type will be displayed in the upper left corner of the invoice face.

4、 Simple invoicing

After pilot taxpayers complete real-name verification, they do not need to use tax control dedicated equipment, do not need to process invoice type verification, and do not need to obtainFully digitalized e-invoiceInvoices can be issued simply by using the electronic invoice service platform.

Taxpayers can issue not only through the computer web portalFully digitalized e-invoiceInvoices. After all functions of the electronic invoice service platform are launched, invoices can also be issued anytime and anywhere via the client and mobile phone AppFully digitalized e-invoiceInvoice.

Tax authorities manage pilot taxpayers' invoicing through a total invoicing amount quota. The total invoicing amount quota refers to, within one calendar month，Total invoice issuance amount of pilot taxpayers（Excluding VAT）'s upper limit.

5、 Convenient invoice delivery

Pilot taxpayers can automatically deliver through the tax digital account of the electronic invoice service platformFully digitalized e-invoiceinvoices can also be delivered by the user via email, QR code, etc.Fully digitalized e-invoiceInvoice.

When a taxpayer issues and obtains various invoices, the system automatically collects the invoice data, pushes it to the corresponding taxpayer's tax digital account, and supports the taxpayer'sFully digitalized e-invoiceInvoices can be queried, downloaded, and printed, fundamentally solving problems in taxpayers' paper invoice management such as loss, damage, and difficulty in collecting electronic invoices. In addition, enter or select relevant query conditions as needed, then click the "Query" button, and invoices matching the query conditions will be displayed in the invoice list area。

6、 Selection confirmation

If pilot taxpayers obtain VAT deduction vouchers for declaring and deducting VAT input tax or applying for export tax refunds or tax refunds on behalf of others, they shall confirm the purpose through the electronic invoice service platform. If a pilot taxpayer confirms the purpose incorrectly, it may apply to the competent tax authority for correction。

Obtained by non-pilot taxpayersFully digitalized e-invoiceWhere an invoice is used to claim input VAT deduction or to apply for export tax rebates or tax rebates on behalf of others, the purpose shall be confirmed through the Comprehensive VAT Invoice Service Platform.

7、 Invoice query and booking identifier

Entities and individuals may through the electronic invoice service platform orNational VAT Invoice Verification PlatformVerificationFully digitalized e-invoiceInvoiceInformation。

Pilot taxpayers can mark invoice accounting identifiers through the electronic invoice service platform. Taxpayers useFully digitalized e-invoiceInvoice reimbursement, booking, and archiving shall comply with the relevant regulations of the finance and archives authorities.

Source: internet

【Kailing Technology LingShuiTong Smart Invoice Service PlatformProvideFully digitalized e-invoiceFull-process services for invoice reimbursement management

1、 Archiving management of original fully digitalized e-invoice files

2、 Fully digitalized e-invoice duplicate checking

3、 Fully digitalized e-invoice ledger

4、 Invoice authenticity verification

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