Topic description
What problem does this topic solve?
Covers the requirements for fully digitalized e-invoice issuance, red-letter reversal, quota adjustment, purpose confirmation, delivery, booking, and electronic accounting archive filing.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Relevant policies and official interpretations on the issuance and management of fully digitalized e-invoices
Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized E-Invoices
Understand in one sentence: Starting December 1, 2024, fully digitalized e-invoices are officially promoted and applied nationwide and have the same legal effect as paper invoices. Tax authorities provide fully digitalized e-invoice issuance and usage services free of charge through the nationwide unified electronic invoice service platform; the delivery, verification, use confirmation, and reversal of fully digitalized e-invoices shall be handled in accordance with the entities, channels, and procedures stipulated in the announcement.
Common Questions
How to check and use the issuance and management of fully digitalized e-invoices?
How to use fully digitalized e-invoice issuance and management?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.