What specific business invoices are included in "fully digitalized e-invoices"? How is the total invoice quota adjusted?

To implement the requirements of the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council and to further advance the reform of invoice electronification, the State Taxation Administration issued the "Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized E-Invoices" (State Taxation Administration Announcement No. 11 of 2024), clarifying that, on the basis of the positive results achieved in the earlier pilots, fully digitalized e-invoices (hereinafter referred to as "fully digitalized e-invoices") will be officially promoted and applied nationwide starting from December 1, 2024. Today we help you understand:What specific business invoices are included in "fully digitalized e-invoices"? How is the total invoice quota adjusted?↓

Which 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.

How to adjust the total invoice quotaThere 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) Monthly Beginning Quota Adjustment

Month-beginning quota adjustment refers to the information system automatically adjusting the taxpayer's total invoice quota at the beginning of each month.

(II) Temporary Adjustment of Credit Limit

Temporary quota adjustment means that when a taxpayer with good tax credit has their invoiced amount for the month reach a certain proportion of the monthly total invoice quota for the first time, the information system automatically temporarily increases theirThe total invoice amount for the current month.

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 actual 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 actual used quota reached 5.8 million yuan, without triggering a temporary adjustment by the information system. On August 21, due to operational needs, Company A needed to issue one fully digitalized e-invoice in the 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 adjustment of credit limit

Regular quota adjustment means the information system automatically adjusts the taxpayer's monthly total invoice quota.

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 the monthly invoice quota usage from July to December, in early January 2024 the information system adjusted its total invoice quota for the month to 8.5 million yuan.

(4) Manual quota adjustment

Manual quota allocation adjustment means that a taxpayer applies to adjust the total invoice quota due to changes in actual business conditions, and if the competent tax authority confirms that no abnormality is found, it adjusts the total invoice quota for the taxpayer.

Example 3:Company C's total invoice quota in early July 2024 was RMB 7.5 million. Due to increased sales, the information system temporarily increased Company C's total invoice quota for the month to RMB 9 million, but it still could not meet Company C's invoicing needs for the month. Based on actual operating conditions, Company C applied to the competent tax authority to increase the total invoice quota for the month to RMB 12 million. After the competent tax authority confirmed that no anomalies were found, it correspondingly increased Company C's total invoice quota for the month.

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