Is an e-Invoice required for return of monies to buyers? 向买方退款时是否需要开具电子发票(e-Invoice)?

Is an e-Invoice required for return of monies to buyers?

Yes, a refund note e-Invoice is required for return of monies to buyers, with the following exception:
1. Payment made wrongly by buyers
2. Overpayment by buyers
3. Return of security deposits  



向买方退款时是否需要开具电子发票(e-Invoice)?

需要。在向买方退还款项时,必须开具 Refund Note e-Invoice(退款通知电子发票)。

📌 例外情况(无需开具 Refund Note e-Invoice
在以下情况下,可无需开具退款电子发票:
  1. 买方错误付款
  2. 买方多付金额(overpayment
  3. 退还押金(security deposit

📌 总结
  • 一般退款 需开具 Refund Note e-Invoice
  • 特定情况 可豁免(错误付款 / 多付款 / 押金退还)




 

Mar 18,2026