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? Consignment
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
📌 总结
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。
- 委托方（consignor）：作为供应商
- 受托方（consignee）：作为买方
- 寄售未售出 → ❌ 不开具 e-Invoice
- 已售出 / 已消耗 → ✅ 开具 e-Invoice
Mar 27,2026