1. What basic information is included on the face of a fully digitalized e-invoice?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 3. The basic contents of the face of a fully digitalized e-invoice include: invoice name, invoice number, invoicing date, purchaser information, seller information, item name, specification and model, unit, quantity, unit price, amount, tax rate/levy rate, tax amount, total, total including tax, remarks, issuer, etc.
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12. This announcement shall take effect on December 1, 2024.
2. What are the characteristics of fully digitalized e-invoices?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 1. Fully digitalized e-invoices are a type of "electronic invoice" in the Measures for the Administration of Invoices of the People's Republic of China. They are a new type of invoice in which invoice elements are fully digitalized, numbers are uniformly assigned nationwide, invoicing quotas are intelligently granted, and information is automatically transferred between tax collection and payment entities through tax digital accounts and other means. Fully digitalized e-invoices have the same legal effect as paper invoices.
II. Fully digitalized e-invoices have a single copy and exist in digital form. Categories include electronic invoice (VAT special invoice), electronic invoice (general invoice), electronic invoice (air transport electronic passenger ticket itinerary), electronic invoice (railway electronic passenger ticket), electronic invoice (motor vehicle sales unified invoice), electronic invoice (used vehicle sales unified invoice), etc. Fully digitalized e-invoices can generate invoices for specific businesses such as construction services, refined oil, and scrapped product acquisition based on specific business tags.
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12. This announcement shall take effect on December 1, 2024.
3. What is the numbering and coding rule for fully digitalized e-invoice numbers?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 4. The number of a fully digitalized e-invoice is 20 digits, of which: the 1st-2nd digits represent the last two digits of the Gregorian calendar year, the 3rd-4th digits represent the regional code of the provincial tax bureau where the issuer is located, the 5th digit represents information such as the issuance channel, and the 6th-20th digits are the sequential code.
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12. This announcement shall take effect on December 1, 2024.
4. How to issue a red-letter fully digitalized e-invoice?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 8. After a blue-letter fully digitalized e-invoice is issued, if circumstances such as sales return (including full return and partial return), incorrect invoicing, suspension of taxable services (including full suspension and partial suspension), or sales discount occur, a red-letter fully digitalized e-invoice shall be issued according to regulations.
(1) If the blue-letter fully digitalized e-invoice has not been confirmed for purpose or confirmed for accounting, the invoicing party initiates the red-ink reversal process and directly issues a red-letter fully digitalized e-invoice. For agricultural product purchase invoices, scrapped product purchase invoices, photovoltaic purchase invoices, etc., regardless of whether purpose confirmation or accounting confirmation has been performed, the invoicing party initiates the red-ink reversal process and directly issues a red-letter fully digitalized e-invoice.
(2) If the blue-letter fully digitalized e-invoice has already been confirmed for purpose or confirmed for accounting (those used for export tax rebate selection and confirmation shall still be handled according to current regulations), either the invoicing party or the invoice recipient may initiate the red-ink reversal process, and after the other party confirms the Red-Letter Invoice Information Confirmation Form (hereinafter referred to as the Confirmation Form, see Appendix 2), the invoicing party shall issue a red-letter fully digitalized e-invoice. If the Confirmation Form is not confirmed within 72 hours after initiation, it is automatically voided. If the blue-letter fully digitalized e-invoice has been used for export tax rebate selection and confirmation, the purchase voucher information must be returned and confirmed as passed, after which the invoicing party initiates the red-ink reversal process and directly issues a red-letter fully digitalized e-invoice.
If the invoice recipient has already used the fully digitalized e-invoice for VAT declaration and deduction, it shall temporarily transfer the VAT amount listed in the Confirmation Form out of the current period's input tax; after obtaining the red-letter fully digitalized e-invoice issued by the issuer, it shall be used together with the Confirmation Form as an accounting voucher.
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12. This announcement shall take effect on December 1, 2024.
5. What is the total invoice quota for fully digitalized e-invoices? Can the total invoice quota be adjusted?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 6. Tax authorities grant a total invoice quota through the electronic invoice service platform based on factors such as the taxpayer's degree of tax risk, tax credit rating, and actual business situation, and implement dynamic adjustment. The total invoice quota refers to the upper limit of the total invoicing amount (excluding VAT) of a taxpayer within one calendar month.
If a taxpayer needs to adjust the total invoice quota due to changes in actual business conditions, it shall be adjusted after confirmation by the competent tax authority.
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12. This announcement shall take effect on December 1, 2024.
6. By what method are fully digitalized e-invoices issued?
According toAnnouncement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices(State Taxation Administration Announcement No. 11 of 2024), 5. Tax authorities shall build a nationally unified electronic invoice service platform to provide free fully digitalized e-invoice issuance and usage services. For those who, in accordance with regulations, do not use online tax handling, lack network conditions, or present major tax-related risks, services may be temporarily withheld; the specific circumstances shall be determined by provincial tax authorities.
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12. This announcement shall take effect on December 1, 2024.
7. Does the issuance of fully digitalized e-invoices require real-person authentication?
According toAnnouncement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic InvoicesAs stipulated in (Announcement No. 11 of 2024 of the State Taxation Administration), 7. According to"Measures of the People's Republic of China for the Administration of Invoices"According to the "Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices" and other relevant provisions, the issuance of fully digitalized e-invoices requires identity verification through real-person authentication and other means.
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12. This announcement shall take effect on December 1, 2024.
8. What advantages do fully digitalized e-invoices have?
Compared with anti-counterfeiting tax control invoices, fully digitalized e-invoices change multiple copies into a single copy, change dependence on paper form to dependence on digital form, and change offline application and collection of media before use to online real-person authentication before use. The main advantages are as follows:
(1) Simpler invoice collection process. Fully digitalized e-invoices achieve "media-free", and taxpayers no longer need to obtain special tax control devices in advance; through the "code assignment system", the application for specific invoice number ranges is eliminated, and after invoice information is generated, the system automatically assigns a unique invoice number; through the "quota assignment system", a total invoice quota is automatically assigned to taxpayers. Based on this, eligible newly established taxpayers can basically "issue invoices upon opening".
(2) More convenient invoicing and invoice use. Taxpayers can log in to the nationally unified and standardized Electronic Tax Bureau and use the "Invoice Business" function on its integrated electronic invoice service platform to perform a series of operations such as invoice issuance, delivery, verification, and purpose selection, enjoying "one-stop" services and no longer needing to log in to multiple platforms to complete related operations. If taxpayers encounter problems during invoicing or receiving invoices, they can use the "Taxpayer-Tax Authority Interaction" function to enjoy intelligent consultation and Q&A services; if they have objections to the assigned total invoice quota, they can also raise them with the tax authority through "Taxpayer-Tax Authority Interaction". Fully digitalized e-invoices have abolished specific formats, added the XML data message format for convenient delivery, and retained formats such as PDF and OFD, reducing invoice usage costs and enhancing taxpayers' convenience and sense of gain in using invoices. The style of fully digitalized e-invoices can be displayed differently according to different businesses, providing taxpayers with higher-quality personalized services.
(3) Integrated accounting and archiving. By formulating electronic invoice data specifications and issuing national standards for electronic invoices, the full-process digital circulation of fully digitalized e-invoices is achieved. At the same time, fully digitalized e-invoices downloaded through the tax digital account contain digital signatures and can be accounted for and archived without affixing a special invoice seal.
9. How can taxpayers query, download, print, and export fully digitalized e-invoices already issued or received?
According toAnnouncement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices(State Taxation Administration Announcement No. 11 of 2024) stipulates: 11. Units and individuals may log in to their own tax digital accounts or the Individual Income Tax APP to freely query, download, print, and export fully digitalized e-invoices already issued or received; may mark whether fully digitalized e-invoices have been booked via the tax digital account; and may, via the electronic invoice service platform orNational VAT Invoice Verification Platform, free verification of fully digitalized e-invoice information.
12. This announcement shall take effect on December 1, 2024.
10. How are fully digitalized e-invoices delivered?
According toAnnouncement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic InvoicesAs stipulated in (Announcement No. 11 of 2024 of the State Taxation Administration), 9. Issued fully digitalized e-invoices are automatically delivered through the electronic invoice service platform. The invoicing party may also deliver fully digitalized e-invoices by email, QR code, download and print, etc. If the download and print delivery method is selected, the face of the fully digitalized e-invoice will automatically be marked and display the "Download Count" and "Print Count".
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12. This announcement shall take effect on December 1, 2024.
11. In which situations does a taxpayer receiving a fully digitalized e-invoice need to confirm the purpose through the tax digital account?
According to the Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic Invoices (Announcement No. 11 of 2024 of the State Taxation Administration), 10. After the invoice recipient obtains a fully digitalized e-invoice, if it needs to be used for filing to deduct VAT input tax, refined oil consumption tax, or to apply for export tax refund, tax refund on behalf of others, or to check refined oil inventory, it shall confirm the purpose through the tax digital account. If the confirmed purpose is incorrect, it may apply to the competent tax authority for correction.
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12. This announcement shall take effect on December 1, 2024.
12. What specific business invoices are included in fully digitalized e-invoices?
Under the two categories of fully digitalized e-invoices, electronic invoice (VAT special invoice) and electronic invoice (ordinary invoice), according to specific business labels, specific business invoices are currently set for construction services, refined oil, scrapped product acquisition, passenger transport services, freight transport services, real estate sales, real estate operating lease services, agricultural product acquisition, photovoltaic acquisition, collected vehicle and vessel tax, self-produced agricultural product sales, differential taxation, motor vehicles, second-hand vehicles, invoice issuance, tolls, medical services, tractors and combine harvesters, rare earths, etc.
13、How is the total invoice quota of fully digitalized e-invoices adjusted?
There are four methods for dynamically determining the total invoice quota, including beginning-of-month quota adjustment, temporary quota adjustment, periodic quota adjustment, and manual quota adjustment.
(1) Beginning-of-month quota adjustment. Beginning-of-month quota adjustment means that the information system automatically adjusts the taxpayer's total invoice quota at the beginning of each month.
(2) Temporary quota adjustment. Temporary quota adjustment means that when a taxpayer with good tax credit first reaches a certain proportion of the current month's total invoice quota in invoiced amount for the current month, the information system automatically temporarily increases the current month's total invoice quota once for them.
Example 1: Company A, established in early August 2024, had an initial invoice quota of 7.5 million yuan. Scenario 1: In mid-August 2024, Company A's sales increased, and by August 20, the actually used quota reached 6 million yuan (reaching a certain proportion of the total invoice quota for the month). After the information system's automatic risk scan found no issues, Company A's total invoice quota for the month was temporarily increased to 9 million yuan. Scenario 2: In mid-August 2024, Company A's sales increased, and by August 20, the actually used quota reached 5.8 million yuan, which did not trigger a temporary adjustment by the information system. On August 21, due to business needs, Company A needed to issue one fully digitalized e-invoice with an amount of 2 million yuan. When filling in the invoice information, because the cumulative amount reached 7.8 million yuan (reaching a certain proportion of the total invoice quota for the month), after the information system's automatic risk scan found no issues, Company A's total invoice quota for the month was temporarily increased to 9 million yuan.
(3) Periodic quota adjustment. Periodic quota adjustment means that the information system automatically adjusts the taxpayer's total invoice quota for the current month.
Example 2: Company B, established in early July 2023, had an initial invoice quota of 7.5 million yuan. Based on Company B's actual operating conditions and its monthly invoice quota usage from July to December, the information system adjusted its total invoice quota for the current month to 8.5 million yuan in early January 2024.
(4) Manual quota adjustment. Manual quota adjustment means that when a taxpayer applies to adjust the total invoice quota due to changes in actual business conditions, and the competent tax authority confirms that no abnormality is found, it adjusts the total invoice quota for the taxpayer.
Example 3: Company C had a total invoice quota of 7.5 million yuan in early July 2024. Due to increased sales, the information system temporarily increased Company C's total invoice quota for the current month to 9 million yuan, but this still could not meet Company C's invoicing needs for the month. Based on its actual operating conditions, Company C applied to the competent tax authority to increase the total invoice quota for the current month to 12 million yuan. After the competent tax authority confirmed that no abnormalities were found, it correspondingly increased Company C's total invoice quota for the current month.
14、How can a taxpayer use the current month's total invoice quota during the VAT filing period?
During the VAT filing period, before completing the VAT filing, a taxpayer may issue invoices within the scope of the previous month's remaining invoice quota and not exceeding the current month's total invoice quota. After the taxpayer completes the VAT filing as required and the comparison is passed, it may issue invoices according to the current month's remaining invoice quota.
Example 4: Taxpayer Company D is a general taxpayer filing monthly. Its total invoice quota in July 2024 was 7.5 million yuan. As of July 31, it had actually used 4 million yuan of the quota, with a remaining invoice quota of 3.5 million yuan.
Scenario 1: On August 1, the information system automatically calculated its total invoice quota for August as 7.5 million yuan. If Company D completes the VAT filing for the July period at 9:00 on August 11 and passes the comparison, then before 9:00 on August 11 (i.e., before completing the VAT filing for the July period), Company D's usable quota is 3.5 million yuan (July remaining invoice quota 3.5 million yuan < August total invoice quota 7.5 million yuan).
From August 1 to 9:00 on August 11, if Company D's actual used quota is 200,000 yuan, then the remaining invoice quota after 9:00 on August 11 (i.e., after completing the filing) is 7.3 million yuan (7.5 million yuan - 200,000 yuan = 7.3 million yuan).
Scenario 2: On August 1, based on factors such as the taxpayer's risk level, tax credit rating, and actual operating conditions, the information system automatically calculated and adjusted the total invoice quota for August to 2.5 million yuan. If Company D completes the VAT filing for the July period at 9:00 on August 11 and passes the comparison, then before 9:00 on August 11 (i.e., before completing the VAT filing for the July period), Company D's usable quota is 2.5 million yuan (July remaining invoice quota 3.5 million yuan > August total invoice quota 2.5 million yuan).
From August 1 to 9:00 on August 11, if Company D's actual used quota is 200,000 yuan, then the remaining invoice quota after 9:00 on August 11 (i.e., after completing the filing) is 2.3 million yuan (2.5 million yuan - 200,000 yuan = 2.3 million yuan).
Example 5: Taxpayer Company E is a small-scale taxpayer filing quarterly. Its total invoice quota in August 2024 was 100,000 yuan. As of August 31, it had actually used 50,000 yuan of the quota, with a remaining invoice quota of 50,000 yuan.
On September 1, the information system automatically calculated and readjusted the total September invoice quota to 100,000 yuan. Because Company E is a taxpayer filing quarterly, it does not need to complete the VAT filing for the August period in September, so the usable quota after September 1 is 100,000 yuan (i.e., the total September invoice quota). From September 1 to 30, Company E's actual used quota is 80,000 yuan, and the remaining invoice quota is 20,000 yuan.
On October 1, the information system automatically calculated and readjusted the total October invoice quota to 100,000 yuan. If Company E completes the VAT filing for the third quarter of 2024 at 9:00 on October 6 and the comparison is passed, then before 9:00 on October 6 (that is, before completing the VAT filing for the third quarter), the usable quota is still 20,000 yuan (remaining September invoice quota 20,000 yuan < total October invoice quota 100,000 yuan).
From October 1 to October 6 at 9:00, if Company E has actually used a quota of 20,000 yuan, then after 9:00 on October 6 (that is, after completing the filing), the remaining invoice quota is 80,000 yuan (100,000 yuan - 20,000 yuan = 80,000 yuan).
15、Fully digitalized e-invoice: How to issue a red-letter invoice when engaged in used car business?
(1) When a used car trading market acts only as the invoicing party and issues, for the buyer and seller actually involved in the used car transaction, a paper red-letter Unified Used Car Sales Invoice or a red-letter fully digitalized e-invoice bearing the words "Unified Used Car Sales Invoice":
1. If the seller is a natural person or a unit that has not completed tax information confirmation, and the buyer has not confirmed the booking, either party of the buyer and seller applies to the invoicing party for issuing a red-letter invoice, and after the invoicing party fills in and submits the "Confirmation Form", the invoicing party issues the red-letter invoice, without confirmation.
Example 10: Individual N sells a used car to individual O, and used car trading market P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. When a red-letter invoice needs to be issued, N or O applies to P to issue the red-letter invoice; after P fills out and submits the Confirmation Form, P issues the red-letter invoice, with no confirmation required.
2. If the seller is a natural person or a unit that has not completed tax information confirmation, and the buyer has already confirmed the accounting entry, the buyer or the invoicing party shall fill out and submit the "Confirmation Form". After confirmation by the other party (the buyer or the invoicing party), the invoicing party shall issue a red-letter invoice.
Example 11: Individual N sells a used car to enterprise Q, and through used car trading market P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. Q has completed accounting confirmation. When a red-letter invoice needs to be issued, Q or P fills out and submits the Confirmation Form, and after confirmation by P or Q, P issues the red-letter invoice.
3. If the seller is a entity or individual industrial and commercial household that has completed tax information confirmation, and the buyer has not completed booking confirmation, the seller fills out and submits the Confirmation Form, after which the invoicing party issues a red-letter invoice.
Example 12: Enterprise Q sells a used car to enterprise R, and through used car trading market P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. If R has not completed accounting confirmation and a red-letter invoice needs to be issued, Q fills out and submits the Confirmation Form, and then P issues the red-letter invoice.
4. If the seller is a entity or individual industrial and commercial household that has completed tax information confirmation, and the buyer has confirmed the accounting entry, both the seller and buyer may fill out and submit the Confirmation Form; after confirmation by the other party, the issuer issues the red-letter invoice.
Example 13: Enterprise Q sells a used car to enterprise R, and through used car trading market P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. If R has completed accounting confirmation and a red-letter invoice needs to be issued, Q or R fills out and submits the Confirmation Form, and after confirmation by R or Q, P issues the red-letter invoice.
(2) When a used car trading market sells a used car under its own name and, acting as both the invoicing party and the seller, issues to the buyer a paper red-letter Unified Used Car Sales Invoice or a red-letter fully digitalized e-invoice bearing the words "Unified Used Car Sales Invoice":
1. If the buyer has not confirmed the booking, the used car trading market fills in and submits the "Confirmation Form" to issue a red-letter invoice, without confirmation.
Example 14: Used car trading market P sells a used car to individual N, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. When a red-letter invoice needs to be issued, P fills out and submits the Confirmation Form, and then P issues the red-letter invoice.
2. If the buyer has already confirmed the accounting entry, both parties may fill out and submit the "Confirmation Form". After confirmation by the other party, the used car trading market shall issue a red-letter invoice.
Example 15: Used car trading market P sells a used car to enterprise Q, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. If Q has completed accounting confirmation and a red-letter invoice needs to be issued, P or Q fills out and submits the Confirmation Form, and after confirmation by Q or P, P issues the red-letter invoice.
(3) When a used car trading market purchases a used car and, acting as both the invoicing party and the buyer, issues on behalf of the seller a paper red-letter Unified Used Car Sales Invoice or a red-letter fully digitalized e-invoice bearing the words "Unified Used Car Sales Invoice":
1. If the seller is a natural person or a unit that has not completed tax information confirmation, the used car trading market fills in and submits the "Confirmation Form" before issuing a red-letter invoice.
Example 16: Individual N sells a used car to used car trading market P, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. When a red-letter invoice needs to be issued, P fills out and submits the Confirmation Form, and then P issues the red-letter invoice.
2. If the seller is a unit or individual industrial and commercial household that has completed tax information confirmation, and the used car trading market has not confirmed the accounting entry, the seller shall fill out and submit the "Confirmation Form", and the used car trading market shall issue a red-letter invoice.
Example 17: Enterprise Q sells a used car to used car trading market P, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. If P has not completed accounting confirmation and a red-letter invoice needs to be issued, Q fills out and submits the Confirmation Form, and then P issues the red-letter invoice.
3. If the seller is a entity or individual industrial and commercial household that has completed tax information confirmation, and the used car trading market has completed booking confirmation, both parties may fill out and submit the Confirmation Form; after confirmation by the other party, the used car trading market issues a red-letter invoice.
Example 18: Enterprise Q sells a used car to used car trading market P, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Used Car Sales" on the electronic invoice service platform. If P has completed purpose confirmation or accounting confirmation and a red-letter invoice needs to be issued, Q or P fills out and submits the Confirmation Form, and after confirmation by P or Q, P issues the red-letter invoice.
16、What changes are there in the process for taxpayers not using fully digitalized e-invoices to issue red-letter invoices?
(1) The Comprehensive VAT Invoice Service Platform provides invoice recipient taxpayers with functions such as initiating, receiving, and confirming the Confirmation Form; the electronic invoice service platform provides taxpayers who already use fully digitalized e-invoices with the function of filling out and submitting the Information Form for Issuing Red-Letter Special VAT Invoices (hereinafter referred to as the Information Form).
(2) The taxpayer experiencesAnnouncement of the State Taxation Administration on Issues Concerning the Issuance of Red-Letter VAT Invoices(Announcement No. 47 of 2016 of the State Taxation Administration) Article 1 andAnnouncement of the State Taxation Administration on Matters Concerning the Implementation of Electronic Special VAT Invoices Among Newly Established TaxpayersIn the circumstances specified in Article 7 of (Announcement No. 22 of 2020 of the State Taxation Administration), if the seller does not use fully digitalized e-invoices but the buyer does, the buyer may fill out and submit the Information Form through the electronic invoice service platform; if the seller uses fully digitalized e-invoices but the buyer does not, the buyer may fill out and submit the Confirmation Form through the Comprehensive VAT Invoice Service Platform, or confirm the received Confirmation Form.
Example 19: In May 2024, Company S (a taxpayer not using fully digitalized e-invoices) sold a batch of clothing to Company T (a taxpayer already using fully digitalized e-invoices), and issued a special VAT invoice through the VAT invoice management system; Company T completed purpose confirmation. In June 2024, a sales return occurred for this batch of clothing. Company T filled out the Information Form through the electronic invoice service platform, and Company S's finance personnel issued a red-letter special invoice based on it.
17、How does a taxpayer issue a red-letter fully digitalized e-invoice?
If a taxpayer needs to issue a red-letter fully digitalized e-invoice or red-letter paper invoice through the electronic invoice service platform due to circumstances such as incorrect invoicing, sales return, service suspension, or sales discount, the following provisions shall apply:
(1) If the invoice recipient has not confirmed the purpose or confirmed it for accounting, after the invoicing party fills out the Red-Letter Invoice Information Confirmation Form (hereinafter referred to as the Confirmation Form) on the electronic invoice service platform, the electronic invoice service platform shall issue a full or partial red-letter fully digitalized e-invoice based on the Confirmation Form, or the invoicing party shall issue a full or partial red-letter paper invoice, without confirmation by the invoice recipient. Among them, the Confirmation Form needs to match the corresponding blue-letter invoice information.
Example 6: On June 10, 2024, Company F (a taxpayer that has used fully digitalized e-invoices) discovered that a paper special invoice issued to Company G (a taxpayer that has used fully digitalized e-invoices) on May 31, 2024 contained errors. Through the electronic invoice service platform, it found that Company G had not confirmed the use of the obtained invoice or recorded the invoice in its accounts. After Company F contacted Company G to retrieve the relevant copies of the invoice, it filled in and uploaded the Confirmation Form through the electronic invoice service platform. Without confirmation by Company G, Company F may choose on its own to issue a red-letter fully digitalized e-invoice or a red-letter paper invoice in full or in part. If a red-letter fully digitalized e-invoice is chosen, the electronic invoice service platform issues it in full or in part based on the Confirmation Form; if a red-letter paper invoice is chosen, Company F issues it itself in full or in part.
Example 7: In April 2024, Company H (a taxpayer that has used fully digitalized e-invoices) provided processing services to Company I (a taxpayer that has not used fully digitalized e-invoices). On April 18, 2024, Company H issued to Company I a fully digitalized e-invoice bearing the words "VAT Special Invoice". On April 20, the services were terminated for objective reasons. Company I had not previously confirmed the use of the invoice or recorded it in its accounts. Company H filled in the Confirmation Form through the electronic invoice service platform. Without confirmation by Company I, Company H, based on the verified and correct information in the Confirmation Form, issues a red-letter fully digitalized e-invoice in full or in part.
(2) If the invoice recipient has already confirmed the purpose or confirmed it for accounting (those used for export tax rebate selection and confirmation shall still be handled according to current regulations), and the invoice recipient is a taxpayer that already uses fully digitalized e-invoices, either the invoicing party or the invoice recipient may fill out and submit the Confirmation Form on the electronic invoice service platform; after the other party confirms it on the electronic invoice service platform, the invoicing party shall issue a full or partial red-letter fully digitalized e-invoice or red-letter paper invoice; if the invoice recipient is a taxpayer that does not use fully digitalized e-invoices, the invoicing party shall fill out and submit the Confirmation Form on the electronic invoice service platform, or the invoice recipient shall fill out and submit it on the Comprehensive VAT Invoice Service Platform; after the other party confirms it, a full or partial red-letter fully digitalized e-invoice or red-letter paper invoice shall be issued. Among them, the Confirmation Form needs to match the corresponding blue-letter invoice information.
If the invoice recipient has already used the invoice for VAT declaration and deduction, it shall temporarily transfer the VAT amount listed in the Confirmation Form out of the current period's input tax; after obtaining the red-letter invoice issued by the issuer, it shall be used together with the Confirmation Form as an accounting voucher.
Example 8: In October 2023, Company J (a taxpayer that has used fully digitalized e-invoices) sold a batch of clothing to Company K (a taxpayer that has used fully digitalized e-invoices) and issued a fully digitalized e-invoice bearing the words "VAT Special Invoice", and Company K confirmed the use of the obtained invoice. In November 2023, a sales return occurred for this batch of clothing.
Scenario 1: Company K's finance personnel fill out the Confirmation Form through the electronic invoice service platform, select the reason and the corresponding blue-letter invoice information, and enter the amount and tax amount. After Company J's finance personnel complete confirmation through the electronic invoice service platform, Company J's finance personnel issue a red-letter fully digitalized e-invoice based on this.
Scenario 2: Company J's finance personnel fill out the Confirmation Form through the electronic invoice service platform, select the reason and the corresponding blue-letter invoice information, and enter the amount and tax amount. After Company K's finance personnel complete confirmation through the electronic invoice service platform, Company J's finance personnel issue a red-letter fully digitalized e-invoice based on this.
Example 9: In November 2023, Company L (a taxpayer that has used fully digitalized e-invoices) sold a batch of toys to Company M (a taxpayer that has not used fully digitalized e-invoices) and issued a fully digitalized e-invoice bearing the words "VAT Special Invoice", and Company M confirmed the use. In December 2023, a sales return occurred for this batch of toys.
Scenario 1: Company L's finance personnel fill out the Confirmation Form through the electronic invoice service platform, select the reason and the corresponding blue-letter invoice information, and enter the amount and tax amount. After Company M's finance personnel complete confirmation through the VAT invoice comprehensive service platform, Company L's finance personnel issue a red-letter fully digitalized e-invoice based on this.
Scenario 2: Company M's finance personnel initiate the Confirmation Form through the VAT invoice comprehensive service platform, select the reason and the corresponding blue-letter invoice information, and enter the amount and tax amount. After Company L's finance personnel complete confirmation through the electronic invoice service platform, Company L's finance personnel issue a red-letter fully digitalized e-invoice based on this.
18、After a taxpayer issues an invoice through the electronic invoice service platform or selects and confirms the invoice purpose, how should it fill in the value-added tax and surtax return?
(1) When a general VAT taxpayer issues a fully digitalized e-invoice bearing words such as "Special VAT Invoice" or "General Invoice" through the electronic invoice service platform, its amount and tax amount shall be filled in the relevant columns of "Special VAT Invoices Issued" or "Other Invoices Issued" in the VAT and Additional Tax Return Attached Information (I) (Details of Sales for the Current Period).
Where a VAT general taxpayer obtains a fully digitalized e-invoice issued through the electronic invoice service platform and checks it for input deduction, its number of copies, amount, and tax amount shall be entered in the relevant column of "Input tax amount declared for deduction" in the "VAT and Additional Tax and Fee Filing Form Attachment (II)" (details of input tax amount for the current period).
Where a VAT general taxpayer obtains a fully digitalized e-invoice bearing the words "VAT special invoice" issued through the electronic invoice service platform and has already used it for VAT filing deduction, the VAT amount listed in the corresponding Confirmation Form shall be entered in the relevant column of "Input tax amount transferred out" in the "VAT and Additional Tax and Fee Filing Form Attachment (II)."
(2) For fully digitalized e-invoices issued by small-scale VAT taxpayers through the electronic invoice service platform, their amount and tax amount shall be filled in the relevant columns of "Tax-Exclusive Sales Amount of Special VAT Invoices" or "Tax-Exclusive Sales Amount of Other VAT Invoices" in the VAT and Additional Tax Return (Applicable to Small-Scale Taxpayers). Among them, where the VAT exemption policy applies, fill in the relevant columns such as "Tax-Exempt Sales Amount" and "Export Tax-Exempt Sales Amount" as required.
19、A taxpayer needs to select and confirm the invoice purpose; through what channel is this handled?
Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized Electronic InvoicesAfter release, taxpayers can use invoice purpose confirmation, risk alerts, information downloads, and other functions available on the VAT Invoice Comprehensive Service Platform through their tax digital accounts.
If a taxpayer obtains fully digitalized e-invoices bearing the words "VAT Special Invoice", fully digitalized e-invoices bearing the words "General Invoice", and other VAT deduction vouchers that meet provisions, and needs to use them to file for deduction of input VAT or apply for export tax refund or tax refund on behalf, it shall confirm the purpose through the tax digital account or the VAT Invoice Comprehensive Service Platform.
Taxpayers not using fully digitalized e-invoices shall continue to use relevant VAT deduction voucher functions through the VAT Invoice Comprehensive Service Platform. Where they obtain fully digitalized e-invoices bearing the words "VAT special invoice," fully digitalized e-invoices bearing the words "ordinary invoice," and other VAT deduction vouchers that meet regulations, and use them to declare and deduct VAT input tax or apply for export tax refunds or tax refunds on behalf of others, they shall confirm the purpose through the VAT Invoice Comprehensive Service Platform.
Where a taxpayer incorrectly confirms the invoice purpose, it may apply to the competent tax authority for correction.
20、Can an issued fully digitalized e-invoice be voided?
Where a taxpayer needs to void a fully digitalized e-invoice due to reasons such as an invoicing error, it shall issue a full-amount red-letter fully digitalized e-invoice through the electronic invoice service platform.
21、Fully digitalized e-invoice: What precautions are there for issuing red-letter invoices through the electronic invoice service platform?
(1) If a red-letter invoice needs to be issued, issue the red-letter invoice within the amount range of the corresponding blue-letter invoice.
(2) If a red-letter fully digitalized e-invoice is issued in the same month as the blue-letter fully digitalized e-invoice, the electronic invoice service platform will simultaneously increase its remaining invoice quota; if a red-letter fully digitalized e-invoice is issued across months, the electronic invoice service platform will not increase its remaining invoice quota.
(3) If a red-letter paper invoice is issued in the same month as the blue-letter paper invoice, or if an issued blue-letter paper invoice is voided, the electronic invoice service platform will simultaneously increase its remaining invoice quota; if a red-letter paper invoice is issued across months, the electronic invoice service platform will not increase its remaining invoice quota.
Example 20: Taxpayer Company U had a total invoice quota of 7.5 million yuan in October 2024.
From October 1 to 5, 2024, Company U issued invoices totaling 1 million yuan. On October 6, it issued a red-letter fully digitalized e-invoice of 100,000 yuan (corresponding to a blue-letter fully digitalized e-invoice issued on August 25, 2024, amounting to 100,000 yuan). On October 7, it issued a red-letter fully digitalized e-invoice of 500,000 yuan (corresponding to a blue-letter fully digitalized e-invoice issued on October 3, 2024, amounting to 500,000 yuan). Then the remaining invoice quota on October 8 is 7 million yuan (7.5 million yuan - 1 million yuan + 500,000 yuan = 7 million yuan). Since issuing a red-letter fully digitalized e-invoice across months does not increase the remaining invoice quota, the 100,000 yuan red-letter fully digitalized e-invoice issued on October 6 is not included in the calculation of the remaining invoice quota.
22、After a taxpayer incorrectly confirms the invoice purpose, how does it apply to the competent tax authority for correction?
Where a taxpayer incorrectly confirms the invoice purpose as for filing deduction and has already filed for deduction, and wishes to change it to for filing export tax refund or agency tax refund, it may apply to the competent tax authority for correction. After the competent tax authority verifies and confirms that the relevant input tax has been transferred out, it adjusts the invoice purpose for the taxpayer.
Where a taxpayer incorrectly confirms the invoice purpose as for export tax refund or agency tax refund, it may apply to the competent tax authority for correction. If the taxpayer has not yet filed for export tax refund, after confirmation by the competent tax authority, the invoice information may be returned to the electronic invoice service platform, and the taxpayer may reconfirm the invoice purpose; if the taxpayer has already filed for export tax refund, it may apply to the competent tax authority for issuance of a certificate for transferring export goods to domestic sales.
23、How do I query, download, and export issued or received fully digitalized e-invoices through the tax digital account and the Individual Income Tax APP?
Entities and individual industrial and commercial households may log in to their own tax digital accounts and, by selecting conditions such as bill category, invoice source, invoice type, and invoice number, query, download, print, and export invoice-related information. Natural persons may log in to their own Individual Income Tax APP personal invoice folder to view, download, export, and reject fully digitalized e-invoices obtained or applied for issuance through the electronic invoice service platform, and may use functions such as scan-to-invoice, invoice header information maintenance, and red-letter invoice reminders.
24、What matters should a taxpayer pay attention to when issuing and obtaining a fully digitalized e-invoice for reimbursement, accounting, and archiving?
Where a taxpayer issues and obtains a fully digitalized e-invoice for reimbursement, accounting, and archiving, it shall comply with relevant regulations such as the Notice of the Ministry of Finance and the National Archives Administration on Regulating the Reimbursement, Accounting, and Archiving of Electronic Accounting Vouchers (Cai Kuai [2020] No. 6) and the Measures for the Administration of Accounting Archives (Order No. 79 of the Ministry of Finance and the National Archives Administration).
25、How can a taxpayer calculate the input tax on agricultural products and the additional deduction of input tax on agricultural products through the tax digital account?
Where a taxpayer purchases agricultural products and obtains compliant vouchers such as fully digitalized e-invoices bearing the words "Value-Added Tax Special Invoice", value-added tax special invoices, customs import value-added tax special payment statements, and agricultural product sales invoices, or issues compliant purchase invoices, it may confirm the purpose through the tax digital account and calculate the current input tax in accordance with relevant regulations. Among them, where a taxpayer purchases agricultural products for producing or entrusting processing of goods subject to a 13% tax rate, the competent tax authority may enable the additional deduction agricultural product input tax confirmation function, calculate the current input tax in accordance with relevant regulations, and transfer the details of purpose-confirmed vouchers into the additional deduction agricultural product input tax confirmation for pending use. In the current period when the taxpayer uses the purchased agricultural products for production or entrusted processing, it may select the corresponding vouchers through the tax digital account and calculate and fill in the additional deduction agricultural product input tax for this time in accordance with regulations.
Taxpayers that obtain vouchers meeting the above provisions and not yet used for additional deduction of input VAT on agricultural products may go to a tax service venue to apply for supplementary recording.
26、For fully digitalized e-invoices and electronic invoices (unified invoice for motor vehicle sales) that display "Motor Vehicle" in the upper left corner and bear the words "Special VAT Invoice," shall their use and management refer to the Measures for the Use of Motor Vehicle Invoices?
For fully digitalized e-invoices and electronic invoices (unified invoice for motor vehicle sales) that display "Motor Vehicle" in the upper left corner and bear the words "Special VAT Invoice," their legal effect and basic use are the same as existing motor vehicle invoices (including unified invoices for motor vehicle sales and special VAT invoices bearing the words "Motor Vehicle"), and their use and management shall refer to the Measures for the Use of Motor Vehicle Invoices and the relevant provisions on fully digitalized e-invoices.
27、If a taxpayer purchasing a taxable vehicle obtains a fully digitalized e-invoice bearing the words "Motor Vehicle Sales Unified Invoice", how should it handle vehicle purchase tax filing and other business?
Taxpayers may, based on fully digitalized e-invoices bearing the words "Motor Vehicle Sales Unified Invoice", handle vehicle purchase tax filing and other business online through convenient methods such as the Electronic Tax Bureau. When a taxpayer handles vehicle purchase tax filing and other business on-site at the tax authority, it needs to provide the tax authority with relevant information of the fully digitalized e-invoice bearing the words "Motor Vehicle Sales Unified Invoice", and does not need to provide a paper printout of the fully digitalized e-invoice (except where the fully digitalized e-invoice information is abnormal). Specific requirements refer toAnnouncement of the State Taxation Administration on Handling Vehicle Purchase Tax Business Using Electronic Information of the Unified Motor Vehicle Sales Invoice(Announcement No. 3 of 2020 of the State Taxation Administration) shall be implemented.
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