Does the invoice amount limit of fully digitalized e-invoices automatically reset on the 1st of each month?

It is not automatic restoration. Quota restoration is related to the filing date: for enterprises filing monthly, the available quota before filing is the lower of the previous month's remaining quota and the current month's beginning total quota; after filing, it is restored to the beginning-of-month total quota minus the used quota. For enterprises filing quarterly, the beginning-of-month total quota is automatically restored on the 1st of each month during the quarter, but before the quarter's initial filing, the quota is the lower of the previous quarter's remaining quota and the current quarter's total quota.

For enterprises filing monthly, how does the fully digitalized e-invoice quota change before and after filing?

Taking August as an example: assume the total quota at the beginning of the month is 5 million, with 3 million remaining from July. Before filing on August 13, the available quota is 3 million (the lower of July's remaining amount and August's total); after filing, the available quota is 5 million minus the amount already used from August 1 to 13 (e.g., 200,000), i.e., 4.8 million.

For enterprises filing quarterly, is the fully digitalized e-invoice quota restored on the 1st of each month?

For enterprises filing quarterly, the total monthly quota is automatically restored on the 1st of each month during the quarter (e.g., February, March); however, before filing at the start of the quarter (e.g., January), the available quota is the lower of the previous quarter's remaining quota and the current quarter's total quota, and after filing it is restored to the total quota minus the used quota.

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Does the invoice quota for fully digitalized e-invoices automatically reset on the 1st of each month?

Published: 2024-09-03 17:18

Q：

Recently fully digitalized e-invoices have confused me again. Some finance colleagues say the fully digitalized e-invoice quota automatically resets on the 1st of each month, while others say it does not. Enterprises care most about invoicing issues. Which one is actually correct?

Don't worry, let's first understand the fully digitalized e-invoice'sUsage Rules↓↓↓

Pilot taxpayers during the VAT filing period

Recently fully digitalized e-invoices have confused me again. Some finance colleagues say the fully digitalized e-invoice quota automatically resets on the 1st of each month, while others say it does not. Enterprises care most about invoicing issues. This is

Q：So it is related to the filing date! Can you give me an example?

Example:

For example, if your company is a general taxpayer filing monthly, the total invoicing amount quota for July 2024 is RMB 5 million, and as of July 31 the actual used quota is RMB 2 million, leaving an available quota of RMB 3 million.

By August, the available quota must be distinguished based on the "filing date." For example, if a company completes the VAT filing for the July period on August 13 and passes verification, then: before filing, the available quota is the lower of the remaining July available quota of 3 million yuan and the total issuance amount quota of 5 million yuan at the beginning of August, i.e., 3 million yuan. After filing, the available quota is the total issuance amount quota at the beginning of August minus the amount actually used from August 1 to 13. If the amount actually used from August 1 to 13 is 200,000 yuan, then the remaining available quota after completing the filing is 5,000,000 - 200,000 = 4,800,000 yuan.

Q：Then I think I understand! But some enterprises file quarterly reports. How should this situation be viewed?

I give youBrief summaryTake a look!

Monthly filing:

Quarterly filing:

Source: Shanghai Tax

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