there are no strict restrictions on the time for issuing invoices.
according to the "measures for the administration of invoices of the people's Republic of China", units and individuals that sell goods, provide services and engage in other business activities collect money from foreign business, and the payee should issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
acts violating the laws and regulations on invoice management include:
(1) failure to print invoices or produce special anti-counterfeiting products for invoices in accordance with regulations;
(2) Failing to receive and purchase invoices according to regulations;
(3) Failing to issue invoices according to regulations;
(4) Failing to obtain invoices in accordance with regulations;
(5) Failing to keep invoices in accordance with regulations;
(6) failing to accept the inspection by the tax authorities as required.
the tax authorities shall order the units and individuals who commit one of the acts listed in the preceding paragraph to make corrections within a time limit, confiscate their illegal income, and may impose a fine of less than RMB 1,111 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.
Legal basis
Article 36 of the Measures for the Administration of Invoices of the People's Republic of China violates the laws and regulations on the administration of invoices, including:
(1) failing to print invoices or produce special anti-counterfeiting products for invoices in accordance with regulations;
(2) Failing to receive and purchase invoices according to regulations;
(3) Failing to issue invoices according to regulations;
(4) Failing to obtain invoices in accordance with regulations;
(5) Failing to keep invoices in accordance with regulations;
(6) failing to accept the inspection by the tax authorities as required.
the tax authorities shall order the units and individuals who commit one of the acts listed in the preceding paragraph to make corrections within a time limit, confiscate their illegal income, and may impose a fine of less than RMB 1,111 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.
Article 21 of the Measures for the Administration of Invoices of the People's Republic of China. Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.