Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month? MSME 是否可以按月开具合并电子发票(Consolidated e-Invoice)?

Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month? MSME 是否可以按月开具合并电子发票(Consolidated e-Invoice)?

Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month?

Yes, MSMEs are allowed to issue consolidated e-Invoice to record all transactions conducted in the previous month, except for activities / transactions stipulated under section 3.7 of the e-Invoice Specific Guideline.


MSME 是否可以按月开具合并电子发票(Consolidated e-Invoice)?
可以。

📌 规则说明
中小微企业(MSME)可以:
按月开具一张合并电子发票(consolidated e-Invoice
用于记录前一个月内的所有交易

⚠️ 例外情况
以下情况除外:
e-Invoice Specific Guideline》第 3.7 所列明的特定交易或活动
👉 这些交易不允许使用合并电子发票
MSME 可以一个月一张,但要避开特定限制交易