Can taxpayers issue one (1) credit note e-Invoice to adjust multiple original e-Invoices? 纳税人是否可以用一张 Credit Note e-Invoice 调整多张原始电子发票？
Can taxpayers issue one (1) credit note e-Invoice to adjust multiple original e-Invoices?
Yes, taxpayers can make adjustments to multiple original e-Invoices by issuing one (1) single credit note / debit note / refund note e-Invoice, as the case may be. Note that adjustments can also be made to consolidated e-Invoices.
Where multiple original e-Invoices are being adjusted in the same credit note / debit note / refund note e-Invoice, the IRBM Unique Identifier Number of each original e-Invoice must be indicated in the ‘Original e-Invoice Reference Number’ data field. Taxpayers who are transmitting via API are reminded to refer to the SDK for the appropriate code to be input.
If adjustments are to be made to original invoices that were issued prior to the implementation of e-Invoice (i.e., no IRBM Unique Identifier Number has been assigned), taxpayers are then allowed to input “NA” in the ‘Original e-Invoice Reference Number’ data field.
纳税人是否可以用一张 Credit Note e-Invoice 调整多张原始电子发票？
可以。纳税人可以通过开具一张 Credit Note / Debit Note / Refund Note e-Invoice，对多张原始电子发票进行调整。
此做法同样适用于**合并电子发票（consolidated e-Invoice）**的调整。
📌 重要注意事项
当一张调整发票涉及多张原始电子发票时：
➡ 必须在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，逐一填写每一张原电子发票的 IRBM 唯一识别号码（UIN）。
📌 API 用户特别提醒
若通过 API 方式提交电子发票：
➡ 应参考 SDK（Software Development Kit） 中规定的格式与代码填写相关数据字段。
📌 特殊情况（旧发票）
若所调整的原始发票是电子发票实施前开具的发票（即没有 IRBM 的 UIN）：
➡ 可在 **“Original e-Invoice Reference Number”**栏位中填写：
“NA”
📌 总结
Yes, taxpayers can make adjustments to multiple original e-Invoices by issuing one (1) single credit note / debit note / refund note e-Invoice, as the case may be. Note that adjustments can also be made to consolidated e-Invoices.
Where multiple original e-Invoices are being adjusted in the same credit note / debit note / refund note e-Invoice, the IRBM Unique Identifier Number of each original e-Invoice must be indicated in the ‘Original e-Invoice Reference Number’ data field. Taxpayers who are transmitting via API are reminded to refer to the SDK for the appropriate code to be input.
If adjustments are to be made to original invoices that were issued prior to the implementation of e-Invoice (i.e., no IRBM Unique Identifier Number has been assigned), taxpayers are then allowed to input “NA” in the ‘Original e-Invoice Reference Number’ data field.
纳税人是否可以用一张 Credit Note e-Invoice 调整多张原始电子发票？
可以。纳税人可以通过开具一张 Credit Note / Debit Note / Refund Note e-Invoice，对多张原始电子发票进行调整。
此做法同样适用于**合并电子发票（consolidated e-Invoice）**的调整。
当一张调整发票涉及多张原始电子发票时：
➡ 必须在 “Original e-Invoice Reference Number（原电子发票参考编号）”栏位中，逐一填写每一张原电子发票的 IRBM 唯一识别号码（UIN）。
若通过 API 方式提交电子发票：
➡ 应参考 SDK（Software Development Kit） 中规定的格式与代码填写相关数据字段。
若所调整的原始发票是电子发票实施前开具的发票（即没有 IRBM 的 UIN）：
➡ 可在 **“Original e-Invoice Reference Number”**栏位中填写：
“NA”
- 一张 CN/DN/Refund Note → 可调整多张 e-Invoice
- 必须填写 → 每张原 e-Invoice 的 UIN
- 旧发票（无 UIN）→ 填写 “NA”
Mar 18,2026