Do we need to issue e-Invoice upon sale / giveaway of vouchers? 销售或赠送代金券（Voucher）时是否需要开具电子发票（e-Invoice）？
Do we need to issue e-Invoice upon sale / giveaway of vouchers?
In cases where the voucher is given for free or is refundable in nature, no e-Invoice is required to be issued. However, if the voucher sold is non-refundable, issuance of e-Invoice is required.
销售或赠送代金券（Voucher）时是否需要开具电子发票（e-Invoice）？
取决于代金券的性质：
📌 1️ 免费赠送或可退款代金券
➡ 无需开具电子发票（e-Invoice）
因为该类代金券不构成实际收入。
📌 2️ 不可退款代金券（Non-refundable Voucher）
➡ 必须开具电子发票（e-Invoice）
因为该款项被视为已实现的收入。
In cases where the voucher is given for free or is refundable in nature, no e-Invoice is required to be issued. However, if the voucher sold is non-refundable, issuance of e-Invoice is required.
销售或赠送代金券（Voucher）时是否需要开具电子发票（e-Invoice）？
取决于代金券的性质：
➡ 无需开具电子发票（e-Invoice）
因为该类代金券不构成实际收入。
➡ 必须开具电子发票（e-Invoice）
因为该款项被视为已实现的收入。
Mar 28,2026