Document No.: Announcement No. 2 [2022] of Shanghai Municipal Tax Service, State Taxation Administration
Issuing authority: Shanghai Municipal Tax Service, State Taxation Administration
Date issued: 2022-06-16
In order to implement the requirements of the Opinions on Further Deepening the Reform of Tax Collection Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council and continue to strengthen the promotion and use of fully digitalized electronic invoices (hereinafter referred to as “Fully Digitalized E-invoices”), the State Taxation Administration agrees to further carry out the piloting of Fully Digitalized E-Invoices. Relevant matters are hereby announced as follows:
I. The scope of recipients of invoices issued by pilot taxpayers in Shanghai through the Electronic Invoice Service Platform shall be expanded to the whole country in batches on the basis of the scope of invoice recipients stipulated in Article I of the Announcement of Shanghai Municipal Tax Service, State Taxation Administration on Further Developing the Piloting of Fully Digitalized Electronic Invoices (No. 1[2022]). The specific time to expand the scope of invoice recipients shall be subject to the Announcement of the piloting by each provincial taxation authority.
Taxpayers in Shanghai, as invoice recipients, can receive invoices issued by the pilot taxpayers in Inner Mongolia Autonomous Region and Guangdong Province (excluding Shenzhen) through the Electronic Invoice Service Platform.
II. Under circumstances of invoicing errors, sales return, service discontinuation and sales discounts, etc., which require pilot taxpayers to issue red-letter invoices through the Electronic Invoice Service Platform, if the invoice recipient does not use the digital tax account of the Electronic Invoice Service Platform for the time being, the VAT invoice comprehensive service platform has added the function of initiating Red Letter Invoice Information Confirmation Form for it.
III. Other matters concerning the piloting of Fully Digitalized E-invoices shall still be implemented in accordance with the provisions of the Announcement of Shanghai Municipal Tax Service, State Taxation Administration on Further Developing the Piloting of Fully Digitalized Electronic Invoices (No. 1[2022]).
IV. This Announcement shall come into effect on June 21, 2022. The Fully Digitalized E-invoices received by Shanghai taxpayers before the implementation of this Announcement shall be executed in accordance with the provisions of this Announcement.
The Announcement is hereby made.
Shanghai Municipal Tax Service, State Taxation Administration
June 16, 2022