The punishment for merchants refusing to invoice is that the tax authorities shall order them to make corrections and may impose a fine of less than 10,000 yuan; If there is illegal income, it shall be confiscated. According to the law, units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer. If invoices should be issued, they will be held accountable.

Legal objectivity:

Article 19 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 shall 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. Measures of the People's Republic of China on the Administration of Invoices Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and engaging in other business activities. When obtaining an invoice, it is not allowed to change the name and amount.