The first batch: from May 2022 10, it was piloted in Sichuan Province.
The second batch: Beijing, Jiangsu, Zhejiang (excluding Ningbo), Shenzhen and Shandong (excluding Qingdao) will be piloted from June 2, 2022.
The third batch: it will be piloted in Inner Mongolia, Shanghai and Guangdong (excluding Shenzhen) from June 2, 2022.
The fourth batch: since July 18, 2022, it has been piloted in 9 places including Henan, Hebei, Hunan, Hubei, Shaanxi, Jiangxi, Anhui, Fujian and Chongqing.
The fifth batch: Qingdao, Ningbo and Xiamen will be piloted on July 3, 2022.
The sixth batch: From August 28th, 2022, tickets will be sold in Jilin, Heilongjiang, Liaoning, Dalian, Tianjin, Jin-Gan-Ning-Gui, Hainan, Guizhou-Yunnan-Qingzang New 15 provinces and cities. 36 provinces and cities have achieved full coverage of all electronic invoices.
Full electronic invoice has the following advantages.
1, the invoice information is fully digitized, and all fields, links and elements of the invoice are electronically realized.
2. The invoice format is completely simplified, and the face elements are redesigned to simplify the information of buyers and sellers, just fill in the taxpayer identification number and taxpayer name; The connecting time is completely simplified, and all tickets have no connecting time; The columns of payee and approver are completely cancelled, so accounting need not be entangled.
3. The invoicing process is completely simplified, with zero pre-invoicing, which can be invoiced without tax control equipment and without the approval of ticket type and ticket quantity. Enterprises can make invoices after determining the total invoiced amount, and the invoiced amount can be dynamically adjusted. You can invoice if you have a network, and you can invoice if you log in to a webpage, a client, or a mobile APP.
4. Completely solved the reimbursement problem of repeated entry of electronic invoices. Taxpayers can mark the invoice entry mark through the electronic invoice service platform to avoid repeated entry.
5. Realize automatic delivery of invoices. Taxpayers can automatically deliver full electronic invoices through the tax digital account of the electronic invoice service platform, or they can also deliver full electronic invoices through e-mail and QR code.
6. Simplify the processing flow of red-ink invoices. When the invoice is not recorded, it can be directly offset in full. When the invoice is recorded, both the buyer and the seller can apply in red ink.