Make every freight fee
Can Issue Invoices · Tax-deductible

Individual drivers cannot issue invoices themselves, enterprises cannot obtain input invoices for freight, and flexible employment platforms are under investigation and struggling to continue - Kailing uses the compliant path of "invoice issuance for individuals for drivers providing goods transport services," with one face scan and automatic tax payment, enabling enterprises to stably obtain compliant input VAT deduction vouchers.

  • Drivers avoid trips to the tax bureau and issue invoices on their phones
  • Enterprises Securely Obtain Input VAT Deduction Invoices
  • Tax rules of all provinces and municipalities nationwide have been smoothed out
  • Five-flow consistency evidence chain traceability
Freight invoice issuance · Five-step closed loop
Automatically in process
1
Business initiationShipper uploads waybill · generates invoice issuance for individuals application
Enterprise Side
2
Register and log inEnter via SMS link · Electronic Tax Bureau login/registration
Driver side
3
Face scan submissionOne face-scan authentication · platform submits the application to the tax bureau
Driver side
4
Review paymentBureau-side review · Scan code to pay invoice face tax
Driver side
5
Invoice pushInvoice + tax payment certificate returned to enterprise system
Enterprise Side
PDF · OFD · XML three formats5 days → 30 minutes
30 Minutes
Single invoice issuance, formerly requiring 5 days
20 ten thousand
Maximum invoicing limit per invoice (measured in Hohhot)
1 100 million+
Dongxiang Logistics annual compliant deduction amount
100 %
Full-process electronic traceability

Are these scenarios something you experience every day?

Freight is paid, but invoices cannot be obtained—this is not an isolated phenomenon, but a bleeding hole in the entire freight industry every day

Late at night, truck drivers worry about freight invoices Pain points
Freight is received, but invoices cannot be issued
After a trip, the driver holds cash and IOUs, and the enterprise's input VAT invoice count is still zero
Finance staff worry over a desk full of white slips Pain points
Over ten million in freight annually, yet input invoices are less than 20%
Finance faces a desk full of informal receipts, forcing inflated profits and crushing tax burdens
Drivers issue invoices by mobile phone face scan in the cab Solution
Scan your face once on mobile, invoice issued in 30 minutes
Drivers do not need to go to the tax bureau; they can issue invoices right from the cab.
Early morning at the logistics park, a fleet of large trucks queues for weighing Results
Every vehicle and every shipment can be invoiced
Large-scale fleets, with every link in the invoice chain traceable and able to withstand inspection

Freight invoice shortage is no longer a question of "whether to comply"

VAT Law enforcement, flexible employment platforms under investigation, invoice issuance for individual drivers by natural persons becomes the optimal compliance path under the current policy environment

"Value-Added Tax Law of the People's Republic of China"
Effective from January 1, 2026 · Official original text ↗
Article 16 of the Measures for the Administration of Invoices
Temporary operations may apply directly to the tax authority at the place of operation for invoice issuance with written proof · Original policy text ↗
Measures for the Administration of VAT Special Invoice Issuance on Behalf of Small-Scale Taxpayers in the Freight Transport Industry
Applicable to small-scale taxpayers in road/inland waterway freight · Original policy text ↗
State Taxation Administration Announcement No. 5 of 2025
Online freight input deduction and driver cost invoice standards · Original policy text ↗
1
As natural persons, drivers cannot issue invoices themselves

More than 80% of cooperating drivers are individuals or sole proprietors, and freight expenses cannot obtain compliant invoices, so enterprises cannot record them as costs or deduct input VAT.

2
Flexible employment platforms investigated—the old path no longer works

The previous model of obtaining input VAT invoices through flexible employment platforms has become unsustainable due to regulatory scrutiny over tax compliance issues at some platforms.

3
Penetrating supervision of China Golden Tax Phase IV: high risk of white slip bookkeeping

Large amounts of cash and private account transfers without corresponding invoices easily trigger "logistics industry tax risk warnings," leading to recovery and fines.

4
Invoice Issuance for Individuals = The Current Optimal Compliance Path

Issue "goods transport services" invoices through the electronic tax bureau as a driver, legally, efficiently, and at scale, replacing non-compliant old models.

One sentence: for the hole of missing invoices for freight, blocking is worse than guiding—Let drivers issue invoices compliantly as individuals, and is currently the only method that can both obtain invoices and withstand scrutiny.

One freight invoicing task involves four parties

Carriers, shippers, online freight platforms, and tax authorities each have their own demands and bottlenecks—the platform straightens out all four parties' matters at once

CarrierIndividual transport drivers
Requirements Cooperate with invoicing and obtain freight revenue
Pain points High threshold and cumbersome process for agency issuance, cognitive bias about tax burden, and difficulty in self-filing
ShipperManufacturing/trading/e-commerce enterprises
Requirements Obtain compliant invoices, input VAT deduction, cost expensing
Pain points Low driver cooperation, low management efficiency, and risk of inconsistency among the four flows
Online Freight PlatformMatching party / non-truck operating carrier
Requirements Issue invoices to cargo owners, obtain input from drivers, forming a closed loop of documents
Pain points Low driver cooperation, unstable input VAT invoice sources, and difficulty forming a closed loop
Tax authoritiesRegulator
Requirements Accept invoice issuance, verify authenticity, supervise risks
Implement"Streamlining administration, delegating power, improving regulation, and upgrading services" reform: if the business is genuine and the four flows are consistent, it shall be released

For freight invoice issuance, invoice types and taxes must first be clearly distinguished.

Ordinary invoices go online, special invoices require tax registration; individual income tax is not withheld at the invoice issuance stage—these freight-specific rules are all calculated for you by the system

VAT ordinary invoice Can be issued online

No need to handle tax registration; apply directly online through the Electronic Tax Bureau, or handle it offline at a tax authority
ApplicableIndividual drivers engaged in temporary operations may apply directly to the tax authority at the place of operation with a transport contract and identity proof
Policy basisArticle 16 of the Measures for the Administration of Invoices
This platformMain recommended path, the driver can complete it with a single face scan on the mobile app

VAT special invoice Registration required

Tax registration must be handled (including temporary tax registration). It cannot be applied for online and can only be handled offline at the tax authority.
ApplicableProvides road/inland waterway freight transport, small-scale taxpayers already included in tax administration
Policy basisMeasures for the Administration of VAT Special Invoice Issuance on Behalf of Small-Scale Taxpayers in the Freight Transport Industry
This platformProvides handling guidance and agency assistance, with the implementation path also opened up

The four taxes involved in freight invoice issuance

VAT≤ RMB 500 per transactionExempt from levy: > RMB 500 according to 1% collection rateCalculate
Urban construction tax
Two surcharges
If VAT is exempted, the corresponding education surcharge and local education surcharge are also exempted; monthly sales ≤ RMB 100,000 (quarterly ≤ RMB 300,000) are exempt from education surcharge and local education surcharge; halved before the end of 2027
Stamp dutyContracts that are taxable vouchers shall be paid as required; 2022.1.1–2027.12.31 Halved collection
Individual income taxCalculated as business income
Key points of individual income tax for freight: Individual income tax on invoicing for individuals providing goods transport services No longer pre-collected at the issuance-on-behalf stage., individual taxpayers file independently by quarter (month) in accordance with the law—this is exactly the opposite of labor service invoice issuance, where "the purchaser withholds and remits by the 15th of the following month." The system has built-in rules to automatically prompt and assist with filing, preventing drivers from failing to report and enterprises from taking the blame.

From waybill to invoice, a full-process online closed loop

Batch import on the enterprise side, mobile self-service on the driver side, with tax bureau connection, tax calculation, payment, and callback all completed automatically in between

01
Enterprise Side · Initiate Invoice Issuance

Batch import waybills and generate issuance-on-behalf applications with one click

Enterprises import in batches by template, or connect via API to the business system to automatically upload waybill data. The system generates issuance applications accordingly and sends invoice issuance link SMS to the corresponding drivers.

Batch import of tablesDirect API connectionAutomatic application generation from waybillsSMS push to driversAfter integration Zero manual work Initiate
02
Driver side · Login authentication

Enter via SMS link, log in or register with the Electronic Tax Bureau

Drivers click the SMS link to confirm invoicing. If not logged in, they authorize login with their electronic tax bureau account (SMS verification code verification). If not registered, they are guided to enter information to complete registration—all completed within the invoicing page, with no need to download or jump to other applications.

One-tap direct delivery via SMSTax bureau account authorizationUnregistered auto-guidanceNo download, no redirectsLog in One-time keep-alive, no face scan required thereafter
03
Driver side · Face scan submission

One face-scan authentication, platform automatically submits to the tax bureau

Drivers upload images of ID cards, driver's licenses, vehicle licenses, transport contracts, etc., complete real-name verification with one facial scan, and the platform automatically fills in invoicing information and submits an issuance-for-individuals application to the tax bureau. Drivers do not need to fill out forms and run errands themselves.

Automatic document recognition and entryPublic security-grade face scanning verificationAutomatic filling of invoicing informationImages archived with documents
04
Driver side · Review and payment

Bureau-side review approved, scan code to pay invoice face tax

The platform polls the tax authority's review status. After approval, the driver receives a payment notice, confirms the information, and scans the code to pay the tax on the invoice face. If the enterprise needs it, the platform can provide tax payment agency services (automatic deduction from the China Merchants Bank corporate account).

Automatic polling of review statusScan to payAutomatic calculation of taxes on the invoice faceOptional tax payment service
05
Enterprise Side · Invoice Issuance Callback

Invoice + tax payment certificate, automatically returned to enterprise system

After successful payment, the platform automatically obtains the invoice and returns invoices in PDF, OFD, and XML formats as well as tax payment certificates to the enterprise business system or designated contact, enabling real-time invoice receipt and order-based inquiry on the enterprise side.

PDF · OFD · XMLTax payment certificate synchronizationWrite back to enterprise systemsIssued invoice managementInvoice receipt Traceable by order Downloadable

Build freight compliance into the system

Intelligent recognition, nationwide tax rules, five-flow evidence chain, tax payment on behalf, compliance actions embedded into business processes and completed automatically

Intelligent invoice and document recognition

ID card, driver's license, vehicle license, transport contract, and receipt are recorded by photo, automatically recognized and saved to the database, reducing typing and errors.

Nationwide provincial and municipal tax rule library

Built-in freight levy rates and individual income tax filing standards for each province and city, with automatic adaptation to cross-province differences, avoiding human misinterpretation of policies.

Five-flow consistency evidence chain

Waybills, weighing, transport contracts, capital flows, and invoices are linked transaction by transaction into a chain; missing items can be checked, and it can withstand penetrating verification under China Golden Tax Phase IV.

Tax payment on behalf services

Supports Kailing assistance in opening China Merchants Bank corporate account for automatic deduction, or enterprises transferring funds to Kailing for platform payment on their behalf, so drivers do not need to worry about the payment process.

Two integration methods—handling both light and heavy needs

If you don't want to change systems, use standard integration; if you have your own driver app, use embedded customization—both can fit into your existing business

Solution 1 · Standard integration

Out of the box, using the platform's general pages

The enterprise business system uploads the waybill, generates an invoice issuance application and pushes a link to the driver. The driver completes registration, login, submission, payment and invoicing on the platform's standard page, with no need for the enterprise to modify the front end throughout the process.

  • Fast access, minimal modification
  • Driver side uses Kailing standard H5 for a unified experience
  • Invoice payment status automatically flows back and is returned by the platform
Recommended · Best experience
Solution 2 · Embedded customization

Embedded into your existing driver app, seamless invoicing

Upgrade based on the enterprise's existing driver app/mini-program: drivers click "Invoice" on the waybill to directly call the issuance-for-individuals interface. The login page can be replaced with Kailing's standard page or built by the enterprise itself, and one successful login can Keep alive for one month, no further facial scanning afterward

  • Drivers do not leave your application, resulting in the highest cooperation.
  • One login keeps the session alive for a month, greatly simplifying operations.
  • Subscription callback push for review, payment, and invoice download events
Another path · Heavy model

Large business volume and want to build your own platform? Take a look at online freight

Individual freight issuance is Lightweight model——Drivers issue their own invoices, enterprises obtain input VAT invoices, fast, no qualifications required. If you have a certain scale, want to operate a platform as a carrier, and go Input VAT deduction for self-produced oil and gas and toll fees, then Kailing is more suitable Online freight platform(eight major regulatory functions + regulatory data reporting + value-added services). Two paths, choose according to your business model.

Learn about the online freight platform →

Benchmark case · Inner Mongolia Dongxiang Logistics

A key logistics enterprise in western Inner Mongolia, with more than 800 self-operated and cooperative vehicles and annual transport volume exceeding 12 million tons

Bulk cargo transportation · Freight invoice issuance for individual driversAverage annual freight payments of about 40,000 transactions, each 3,000–50,000 yuan, with monthly settlements of about 50 million yuan

Partner drivers exceed 80% are individuals or self-employed, unable to issue invoices independently, huge freight costs cannot be recorded, with potential annual income tax adjustments exceeding 12 million yuan; manual invoicing for individuals takes 3–5 working days per invoice; drivers come from multiple provinces including Inner Mongolia, Shanxi, and Shaanxi,Collection rates and individual income tax standards vary across locations, manual processing is error-prone; a large number of private account transfers have no corresponding invoices, and for two consecutive years received Tax inquiry After deploying Kailing's "Logistics Freight Intelligent Invoice Issuance and Settlement System":

100 million+
Annual compliant deduction and cost listing
30 minutes
Single invoice issuance, formerly requiring 5 days
↓ 60%
Financial manpower input
48 hours
From driver application to invoice receipt and payment arrival

Professional and reliable delivery and service assurance

Every matter gets a response, every item gets resolved; reliable in both conduct and work

Private deployment
Independent deployment
Autonomous and controllable data, supporting internal and external network isolation
Multiple tax sources
Cross-province adaptation
Multiple tax sources and multiple provincial/municipal rules run through one system
Embedded
Seamless integration
Embedded into the existing driver app, with direct API connection
Full-service
Service Support
On-site coordination, closed-loop tracking of issue events
Common Questions
What problems does the individual freight invoice issuance platform solve?
Individual drivers and flexible employment carriers cannot issue invoices on their own; the platform compliantly issues freight invoices on their behalf: real-name and bank card collection, business employment reverse verification risk control, automatic issuance of notification letters and contracts, batch invoicing and tax payment, solving the lack of input invoices for enterprise freight.
What is needed for individual drivers to issue freight invoices on their behalf?
Real-name information of ID cards and bank cards is collected and verified via platform OCR, and risky identities are automatically intercepted.
How does freight invoice issuance ensure tax payment completion and consistency of the three flows?
The platform automatically collects and pays taxes on behalf, with consistency of the three flows of invoice, payment, and tax, and issues tax payment certificates.
Does it support private deployment and white labeling?
Supports private independent deployment and white-label OEM delivery.

Make every freight fee invoiceable and tax-deductible

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