Are consolidated self-billed e-invoices still allowed after the grace period
1. Introduction:
This post addresses the question of whether businesses can continue to issue consolidated self-billed e-invoices for purchases from individuals not conducting business after the 6-month grace period.
2. Self-Billed E-Invoice Circumstances:
As per the e-invoice specific guideline paragraph 8.3, there are only 8 circumstances where self-billed e-invoices are permitted:
a) Payment to agents, dealers, distributors, etc.
b) Goods sold or services rendered by foreign suppliers
c) Profit distribution (e.g., dividend distribution)
d) Electronic commerce (“e-commerce”) transactions
e) Pay-out to all betting and gaming winners
f) Transactions with individuals (who are not conducting a business)
g) Interest payment (with certain exceptions)
h) Claim, compensation or benefit payments from the insurance business of an insurer
3. Consolidated Self-Billed E-Invoices:
Out of these 8 circumstances, only 3 are allowed to use consolidated self-billed e-invoices:
a) Transactions with individuals (who are not conducting a business)
b) Interest payment to the public at large (regardless of businesses or individuals)
c) Claim, compensation or benefit payments from the insurance business of an insurer to individuals (who are not conducting a business)
4. 6-Month Relaxation Period:
During the 6-month relaxation period, the government has offered the following concession:
– Consolidated self-billed e-invoices are allowed for all activities listed under Section 8.3 of the e-invoice Specific Guideline.
5. Post-Grace Period Scenario:
After the 6-month grace period, for purchases from individuals not conducting business, the situation may be as follows:
Continued allowance for consolidated self-billed e-invoices for transactions with individuals not conducting business, as this was one of the three originally allowed scenarios.
6. Considerations:
– Volume of Transactions: High volume of small transactions from individuals may justify continued consolidation.
– Compliance Burden: Individual e-invoices for each transaction could be administratively burdensome.
– Traceability: Ensure that whichever method is used, there’s clear traceability for audit purposes.
7. Recommendations:
a) System Preparedness: Ensure systems can handle both individual and consolidated self-billed e-invoices.
b) Documentation: Maintain detailed records of all individual transactions, regardless of invoicing method.
c) Compliance Focus: Ensure all required information is captured, whether consolidated or individual.
宽限期后是否仍允许开合并自开电子发票
1. 引言：
本帖讨论的问题是，在 6 个月宽限期后，企业是否可以继续为非从事商业活动的个人的购物开合并自开电子发票。
2. 自开电子发票的情况：
根据电子发票具体准则第 8.3 段，只有 8 种情况允许开自开电子发票：
a) 向代理商、经销商、分销商等付款。
b) 外国供应商销售的货物或提供的服务
c) 利润分配（如股息分配）
d) 电子商务交易
e) 向所有博彩和游戏赢家支付款项
f) 与个人（不从事商业活动）的交易
g) 利息支付（某些情况除外）
h) 保险人保险业务的索赔、赔偿或给付。
3. 合并自开电子发票：
在这 8 种情况中，只有 3 种允许使用合并自开电子发票：
a) 与个人（不从事商业活动）的交易
b) 向公众（不分企业或个人）支付利息
c) 从保险公司的保险业务中向个人（非从事商业活动者）支付索赔、补偿或津贴； 4.
4. 6 个月宽限期：
在 6 个月的放宽期内，政府提供了以下优惠：
– 《电子发票具体指南》第 8.3 节所列的所有活动均可使用合并自开电子发票。
5. 宽限期后的情况：
6 个月宽限期后，对于从未办理业务的个人处购买的商品，情况可能如下：
继续允许与未开展业务的个人进行的交易，使用合并自开电子发票，因为这是最初被允许的三种情况之一。
6. 考虑因素：
– 交易量： 大量来自个人的小额交易可能证明继续合并是合理的。
– 合规负担： 为每笔交易单独开具电子发票可能会造成行政负担。
– 可追溯性： 确保无论使用哪种方法，都有明确的可追溯性，以便审计。
7. 建议
a) 系统准备： 确保系统能够处理单个和合并的自开票电子发票。
b) 文件记录： 保存所有单项交易的详细记录，无论采用哪种开票方式。
c) 注重合规性： 确保获取所有必要信息，不论是合并发票还是各别发票。
