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Corporate Service - China

Question

Q&A Regarding Digital Invoice

Answer
Q:
How to deliver a digital invoice to the purchaser?
A:
After successful invoicing, taxpayers can deliver the digital invoice to the purchaser in the following ways:
  1. Click "Email Delivery", select the file format and enter the email address on the pop-up page, and click "Send" to deliver;
  2. Click "QR Code Delivery" and display the QR code to the purchaser on the pop-up page. The purchaser will scan the QR code to obtain the invoice;
  3. Click "Download Invoice File", select the file format on the pop-up page, download the invoice to the local computer, and then deliver it to the purchaser through other means.

Q:
Will the tax control equipment be recalled after remote cancellation? What method will be used to reclaim it? When will it be collected back?
A:
Enterprises that meet the conditions can remotely cancel their tax control equipment function, submit a tax control equipment cancellation application, and after passing the system review, the tax control function will be automatically cancelled. The enterprise needs to return the tax control equipment to the tax service hall of the competent tax authority within the existence period of the enterprise.

Q:
When pilot taxpayers have not cancelled their tax control equipment and still have unissued paper invoices in their hand, if these invoices are all voided or cancelled, can the amount quota of paper invoice that deducted from the total invoice amount quota be restored?
A:
Voiding or cancelling invoices retained in tax control equipment by taxpayers will not affect the amount quota of digital invoices.

Q:
When pilot taxpayers can remotely cancel their tax control equipment, and still have unissued paper invoices in their hand, if the automatic switching is completed, can the quota amount of paper invoice that deducted from the total invoice quota amount be synchronized and restored to the electronic invoicing platform?
A: Taxpayers first complete the allocation of amount quota to digital invoices before applying for paper invoices, and then cancel the tax control equipment through remote cancellation function. The relevant paper invoice amount quota will be converted to the digital invoice amount quota.

Q:
Is it a must for pilot taxpayers to use the invoice posting mark function? Can taxpayers still make changes after marking the invoice posting status?
A: The invoice posting mark can help reduce the risk of repetitive posting of the invoice and is not mandatory to use. After the invoice being posted, the invoice posting mark can also be revoked.

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