According to the Notice of the State Taxation Administration and the Ministry of Public Security on the Application of Fully Digitalized Electronic Invoice Information in Handling Motor Vehicle Registration Business (Shui Zong Zheng Ke Fa [2025] No. 18), from May 1, 2025, for applicants who have issued fully digitalized e-invoices such as electronic invoices (uniform motor vehicle sales invoices) and electronic invoices (uniform used vehicle sales invoices), public security traffic management departments, when handling motor vehicle registration, transfer registration, and issuance of temporary license plates for sold but unregistered new vehicles, shall use the fully digitalized e-invoice information transmitted by tax authorities for comparison and no longer review paper motor vehicle sales invoices (mainly including paper uniform motor vehicle sales invoices and paper uniform used vehicle sales invoices).
I.Drawbacks of traditional paper motor vehicle invoices
Drawback one：
Traditional paper motor vehicle invoices are easy to forge and tamper with, causing false vehicle purchase vouchers to enter the registration process;
Drawback two：
Data among tax, vehicle management office, and other departments is not interoperable, and users need to bring paper invoices for on-site processing, with cumbersome procedures and easy omission of materials;
Drawback three：
Manual verification of invoices by window staff is time-consuming and error-prone, affecting motor vehicle registration efficiency.
II.Fully Digitalized Invoicing for Second-Hand Car Transaction InvoicesAdvantagesDuoduo
Advantage 1: Offline paperless processing
When the public handles vehicle registration, transfer, and issuance of temporary license plates for new vehicles at offline counters, there is no need to submit paper invoices—environmentally friendly and efficient!
Advantage 2: Convenient online processing
When the public handles pre-selected license plates, vehicle transfer registration applications (change of owner), and issuance of temporary license plates for new vehicles in the "Traffic Management 12123" APP, e-invoice data is automatically filled in via network connection to complete invoice information verification. (The nationwide mandatory verification date for sales invoice information will be notified separately based on pilot conditions.)
Advantage 3: Fully traceable throughout the process
Solve the problems of fake invoices, low efficiency, and difficult supervision in traditional paper-based motor vehicle registration; electronic invoice information is authentic and transparent, safe and worry-free!
Advantage 4: Nationwide mutual recognition
Supports cross-province networked verification and processing of electronic invoices, enabling seamless connection between vehicle purchase and registration, supporting the unified national automobile market!
III. Invoicing Operations for 4 Major Scenarios of Fully Digitalized E-Invoices for Motor Vehicles and Second-Hand Vehicles
IV.How to issue red-letter invoices for used car business?
(1) When a used car trading market acts only as the invoicing party and issues, for the buyer and seller actually engaging in a 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:Natural person N sells a used car to natural person O. Used car trading market P issues a fully digitalized e-invoice bearing the words "used car sales unified invoice" on the electronic invoice service platform. When a red-letter invoice needs to be issued, N or O applies to P for issuance of a red-letter invoice. P fills out and submits the Confirmation Form and then 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:Natural person N sells a used car to enterprise Q. Through used car trading market P, a fully digitalized e-invoice bearing the words "used car sales unified invoice" is issued 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 unit or individually owned business that has completed tax information confirmation, and the purchaser has not performed accounting confirmation, the seller shall fill in and submit the Confirmation Form, after which the invoicing party issues the red-letter invoice.
Example:Enterprise Q sells used cars to enterprise R. Through used car trading market P, a fully digitalized e-invoice bearing the words "Used Car Sales Unified Invoice" is issued on the electronic invoice service platform. If R has not confirmed it for accounting, when 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:Enterprise Q sells used cars to enterprise R. Through used car trading market P, a fully digitalized e-invoice bearing the words "Used Car Sales Unified Invoice" is issued on the electronic invoice service platform. If R has already confirmed it for accounting, when 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.
(II) When a used car trading market sells used cars under its own name, acting simultaneously as the invoicing party and the seller, and 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:Where second-hand car market P sells a second-hand car to natural person N, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Second-Hand 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:Where second-hand car market P sells a second-hand car to enterprise Q, and P issues a fully digitalized e-invoice bearing the words "Unified Invoice for Second-Hand Car Sales" on the electronic invoice service platform, if Q has already confirmed the accounting entry, then when 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 acts as both the invoicing party and the purchaser, issuing a paper red-letter used car sales unified invoice on behalf of the seller, or a red-letter fully digitalized e-invoice bearing the words "used car sales unified 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：Natural person N sells a used car to used car trading market P. P issues a fully digitalized e-invoice bearing the words "used car sales unified invoice" 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:Enterprise Q sells used cars to used car trading market P. P issues a fully digitalized e-invoice bearing the words "Used Car Sales Unified Invoice" on the electronic invoice service platform. If P has not confirmed it for accounting, when 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:Enterprise Q sells used cars to used car trading market P. P issues a fully digitalized e-invoice bearing the words "Used Car Sales Unified Invoice" on the electronic invoice service platform. If P has already confirmed the purpose or confirmed it for accounting, 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.
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