The State Administration of Taxation has set the time limit and total amount range for taxpayers to issue invoices offline, which is convenient for taxpayers to issue invoices when they cannot do so online due to network failures and other reasons, thus effectively protecting the legitimate rights and interests of taxpayers.

The upgraded version of invoices must be issued online, and the cumulative amount of invoices issued by enterprises offline is often uniformly stipulated in time. After it is exceeded, you need to upload the invoice that is not online, and then you can reissue it.

The system has automatic upload function. Enterprises can also manually query and upload invoices through the invoice maintenance function.

Extended data

Pay attention to the principle of invoicing.

1, the principle of "all open"

Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from foreign operations, the payee shall issue an invoice to the payer; Under special circumstances, the invoice will be issued by the payer. (such as purchasing waste materials, agricultural and sideline products, etc.). )

2. The principle of "giving consideration to both"

That is, all units and individuals engaged in production and business activities should ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. At the same time, it puts forward a prohibitive provision for the party that obtains the invoice: it is not allowed to ask for changing the name and amount.

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Baidu Encyclopedia-Invoice Issuing