Following the above scenario, if the issuer does not want to cancel the e-Invoice but decides to issue a credit note / debit note / refund note e-Invoice to make adjustment, will this be allowed?
Following the above scenario, if the issuer does not want to cancel the e-Invoice but decides to issue a credit note / debit note / refund note e-Invoice to make adjustment, will this be allowed?
Yes, the issuer is allowed to issue a credit note / debit note / refund note e-Invoice to reflect the necessary adjustment to the original e-Invoice, even if the 72-hour timeframe has not elapsed. Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
在上述情况下，若开具方不取消电子发票，而选择开具 Credit Note / Debit Note / Refund Note，是否允许？
可以。即使尚未超过 72 小时取消期限，开具方仍然可以选择不开具取消（cancel）操作，而是通过以下方式进行调整：
📌 重要注意事项
在开具上述调整文件时，必须：
➡ 在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，填写原电子发票的唯一识别号码（Unique Identifier Number, UIN）。
📌 总结
Yes, the issuer is allowed to issue a credit note / debit note / refund note e-Invoice to reflect the necessary adjustment to the original e-Invoice, even if the 72-hour timeframe has not elapsed. Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
在上述情况下，若开具方不取消电子发票，而选择开具 Credit Note / Debit Note / Refund Note，是否允许？
可以。即使尚未超过 72 小时取消期限，开具方仍然可以选择不开具取消（cancel）操作，而是通过以下方式进行调整：
- Credit Note e-Invoice（贷项通知单）
- Debit Note e-Invoice（借项通知单）
- Refund Note e-Invoice（退款通知单）
在开具上述调整文件时，必须：
➡ 在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，填写原电子发票的唯一识别号码（Unique Identifier Number, UIN）。
- 不一定要在 72 小时内取消发票
- 可直接通过 Credit / Debit / Refund Note 进行调整
- 必须正确引用原电子发票的 UIN
Mar 17,2026