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In a consignment arrangement, the consignee pays the consignor for the goods consigned at their premises only when the goods are sold / consumed. In this case, when should an e-Invoice be issued? 鍦ㄥ瘎鍞紙Consignment锛夊畨鎺掍笅锛屽簲浣曟椂寮€鍏风數瀛
In a consignment arrangement, the consignee pays the consignor for the goods consigned at their premises only when the goods are sold / consumed. In this case, when should an e-Invoice be issued? 鍦ㄥ瘎鍞紙Consignment锛夊畨鎺掍笅锛屽簲浣曟椂寮€鍏风數瀛

In a consignment arrangement, the consignee pays the consignor for the goods consigned at their premises only when the goods are sold / consumed. In this case, when should an e-Invoice be issued? 鍦ㄥ瘎鍞紙Consignment锛夊畨鎺掍笅锛屽簲浣曟椂寮€鍏风數瀛

In a consignment arrangement, the consignee pays the consignor for the goods consigned at their premises only when the goods are sold / consumed. In this case, when should an e-Invoice be issued?

The consignor (supplier in this case) should issue the e-Invoices to the consignee (buyer in this case) upon sale / consumption of goods by the consignee, in accordance with the current consignor’s practice in issuing invoices.  

在寄售（Consignment）安排下，应何时开具电子发票（e-Invoice）？
在寄售安排中，若受托方（consignee）仅在货物售出或被消耗后才向委托方（consignor）付款：
➡ 电子发票应在货物被售出或被消耗时开具。
📌 具体说明
  • 委托方（consignor）：作为供应商
  • 受托方（consignee）：作为买方
委托方应在受托方完成销售或使用货物后，依据其现行开具发票的惯例，向受托方开具电子发票（e-Invoice）。
📌 总结
  • 寄售未售出 → ❌ 不开具 e-Invoice
  • 已售出 / 已消耗 → ✅ 开具 e-Invoice
该处理方式符合寄售业务“按销售确认收入”的原则。

 
View In a consignment arrangement, the consignee pays the consignor for the goods consigned at their premises only when the goods are sold / consumed. In this case, when should an e-Invoice be issued? 鍦ㄥ瘎鍞紙Consignment锛夊畨鎺掍笅锛屽簲浣曟椂寮€鍏风數瀛 details on official website Know more about this service. More Details
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