Q: Does a pawnbroker need to issue an e-Invoice when lending money?
The loan principal advanced by a pawnbroker does not require an e-Invoice.
However, e-Invoices are required for:
- Pawnbroking fees
- Interest on redemption or renewal
The document to provide to the customer depends on whether an e-Invoice is requested:
- If the customer requests an e-Invoice: issue an e-Invoice.
- If the customer does not request one: provide a receipt.
Transactions for which individual e-Invoices have not been issued should not be overlooked. At month-end, consolidate these transactions and issue a consolidated e-Invoice within seven days.
In short: No e-Invoice is required for the loan principal, but pawnbroking fees and interest must be invoiced.
典当借款也要了解 e-Invoice 的处理方式
问：典当行借出款项，需要开具 e-Invoice 吗？
典当行借出的贷款本金无需开具 e-Invoice。
不过，以下项目需要开具 e-Invoice：
- 典当手续费
- 赎回或续当利息
是否向客户开具 e-Invoice，取决于客户是否提出要求：
- 客户要求开具 e-Invoice：开具 e-Invoice。
- 客户没有要求：提供收据。
没有逐笔开具 e-Invoice 的交易也别漏掉。月底应汇总这些交易，并在七天内开具汇总 e-Invoice（Consolidated e-Invoice）。
简单来说：贷款本金不用开 e-Invoice，但典当手续费和利息需要开具。
