2025 New Policy on Invoice Issuance for Individuals: 3 Major Changes + Compliant Operation Guide (with System Recommendations)

In recent years, with the full rollout of China Golden Tax Phase IV and the popularization of fully digitalized e-invoices, the tax regulatory environment has become increasingly strict. Relevant industries and individuals face higher compliance requirements and operational challenges in the invoice issuance process. Kailing Technology, combining the latest policy developments, summarizes the three core changes in invoice issuance for individuals in 2025 and provides a one-stop compliance operation guide to help enterprises and individuals respond efficiently to the new policies.

I. Three Major Policy Changes in Invoice Issuance for Individuals in 2025

1. Invoice management is more stringent

China Golden Tax Phase IV requires that enterprise expenditures must obtain compliant VAT invoices as deduction vouchers, which makes the management of invoice issuance for individuals more stringent. Enterprises can no longer arbitrarily accept white slips or other non-compliant vouchers for bookkeeping as before, and must ensure that the invoices obtained comply with tax authority regulations. This means that when individuals issue invoices, they need to pay more attention to invoice compliance, including the accuracy and completeness of invoice information and the legality of the invoicing process. At the same time, tax authorities have further strengthened the review and supervision of invoices. Once non-compliant invoices are found, both the enterprise and the individual will be severely punished.

2. Strengthened identity verification and information management

In response to issues such as the inability to verify individual identity and improper information storage, the new policy strengthens identity verification and information management requirements. When issuing invoices, individuals must undergo strict real-name authentication and face-scan verification to ensure the authenticity and uniqueness of identity. At the same time, tax authorities have made the collection and management of individual information more standardized, requiring enterprises to properly preserve and manage relevant individual information. This not only helps prevent tax risks but also helps safeguard the legitimate rights and interests of individuals and prevent identity information from being stolen.

3. Higher requirements for tax treatment and filing

The new policy imposes higher requirements on the tax treatment and filing of invoice issuance for individuals. After obtaining invoices issued on behalf of individuals, enterprises must handle tax matters in accordance with regulations, such as withholding and paying individual income tax. At the same time, enterprises must also ensure that tax filing is completed accurately within the filing period to avoid tax issues caused by untimely or inaccurate filing. In addition, individuals also need to pay attention to their own tax filing obligations. For invoice issuance for individuals that reaches a certain amount or meets specific conditions, they must file taxes themselves and fulfill their tax obligations.

II. Compliance operation guide for the Kailing Invoice Issuance for Individuals platform

1. Invoicing scenarios and processes

▪ Housing rental

  ▪ Lessee-initiated invoicing process:

  ▪ The lessor initiates the invoicing process:

▪ Goods/Services invoice issuance

▪ Freight invoice issuance

2. Real-name authentication and face-scan verification

Complete real-name registration through the Electronic Tax BureauAfter，Kailing TechnologyIntegrationIndustry-leadingThe face scan solution directly calls the tax system within the business App to complete authentication, with no redirect to a third-party platform, improving individual cooperation.  

3. Full-process automated online operation

▪ Submitted information:AutomaticFill in key data such as recipient information, invoicing amount, and place of taxable occurrence.  

▪ Pay taxes and fees:Supports multiple methods including UnionPay batch direct debit and QR code payment (WeChat/Alipay), allowing enterprises to pre-deposit into a dedicated account for automated deduction.  

▪ Download and archiving:After successful invoicing, the fully digitalized e-invoice PDF/XML files are automatically obtained and synchronized to the enterprise invoice pool system for subsequent deduction and auditing.  

4. Individual income tax processing and annual reconciliation

▪ Enterprise withholding and payment:For invoices of the labor remuneration type, the enterprise must complete individual income tax withholding before the 15th of the following month.  

▪ Individuals file independently:Business income (such as freight transport) requires individuals to complete the annual comprehensive settlement through the "Individual Income Tax App" to avoid late payment penalty risks.  

2025The core logic of tax regulation in the year is "tax governance by data," and enterprises and individuals need to shift from passive compliance to proactive risk control. Completing the invoice issuance process through the electronic tax bureau and achieving automated management with professional systems will be the key to reducing costs and avoiding risks.

In response to the pain points of the new policy,Kailing TechnologyLaunched full-scenarioNatural personDigital agency issuance invoice solution, covering the three major areas of housing leasing, goods and services, and freight,Full-process automated online operation, safe and compliant,Core Advantagesobvious, comprehensively helping relevant enterprises and individuals inSeize the compliance initiative during the policy transition period.  

For details, please consult Kailing Technology:https://www.kailingteck.com/h-col-126.html 。

As a comprehensive business-finance-tax digitalization solution service provider, Kailing Technology provides business-finance-tax management digital transformation products and operational services for various government agencies, institutions, and large, medium, and small enterprises. The product line includes:

Solutions for sales contract management system, procurement contract management system, fully digitalized Leqi interface project, automatic output VAT invoicing system, invoice issuance for individuals system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, imaging OCR recognition system, automatic financial bookkeeping system, electronic accounting archives system and other businesses, comprehensively advancing the digitalization process across various fields.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.