This is a beta course, so its structure, chapters, and examples may continue to change.
How to Issue an Invoice
Three essentials of issuing an invoice: an accurate title and tax number, an item category that matches the transaction, and an amount and tax rate that match. A mistake can mean voiding the invoice and reissuing it.
- Confirm the title and tax number: a company title must match the business licence, and the tax number is the unified social credit code.
- Determine the category and tax rate: choose the category according to the real transaction and match the correct tax rate.
- Collect the invoicing information: address, phone, bank name, and account number (mandatory for a special invoice, optional for an ordinary invoice).
- Log in to the invoicing system, the tax UKey, or a third-party invoicing SaaS platform.
- Enter the buyer’s details: title, tax number, address and phone, bank name and account.
- Enter the goods or services: name, specification, quantity, unit price, tax rate, and remarks where needed.
- Check the amount, the tax, and the tax-inclusive total.
- Generate and issue the invoice: print and stamp the paper invoice, or generate an electronic invoice PDF or link.
- Send it to the other party: email, download link, or paper delivery, and tell them how to verify it.
- A tax number that is off by one digit, or an abbreviation used in place of the full title.
- An item category that does not match the transaction (such as training invoiced as office supplies).
- The wrong tax rate chosen, which forces a “red reversal” or voiding and reissuing.
- An issue date outside the agreed period, so the reimbursement or deduction is blocked.