Do we need to issue e-Invoice upon redemption of non-refundable vouchers? 在使用（兑换）不可退款代金券（Non-refundable Voucher）时，是否需要开具电子发票（e-Invoice）？
Do we need to issue e-Invoice upon redemption of non-refundable vouchers?
Yes, taxpayers are required to issue e-Invoice upon utilisation of the non-refundable vouchers. However, as the vouchers are non-refundable in nature (where e-Invoice has been issued), taxpayers are required to ensure that the “Total Excluding Tax” at invoice level matches the amount of sales not settled by the non-refundable vouchers.
Taxpayers should include the non-refundable vouchers in a separate invoice line.
在使用（兑换）不可退款代金券（Non-refundable Voucher）时，是否需要开具电子发票（e-Invoice）？
需要。当不可退款代金券被**实际使用（redeemed / utilised）**时：
➡ 纳税人必须开具电子发票（e-Invoice）。
📌 重要说明
由于不可退款代金券在销售时已开具电子发票：
➡ 在兑换时开具电子发票，需确保：
📌 实务处理方式
纳税人应：
➡ 将不可退款代金券金额单独列为一行（separate invoice line），以清楚反映其抵扣情况。
📌 总结
Yes, taxpayers are required to issue e-Invoice upon utilisation of the non-refundable vouchers. However, as the vouchers are non-refundable in nature (where e-Invoice has been issued), taxpayers are required to ensure that the “Total Excluding Tax” at invoice level matches the amount of sales not settled by the non-refundable vouchers.
Taxpayers should include the non-refundable vouchers in a separate invoice line.
在使用（兑换）不可退款代金券（Non-refundable Voucher）时，是否需要开具电子发票（e-Invoice）？
需要。当不可退款代金券被**实际使用（redeemed / utilised）**时：
➡ 纳税人必须开具电子发票（e-Invoice）。
由于不可退款代金券在销售时已开具电子发票：
➡ 在兑换时开具电子发票，需确保：
- 发票层级的“未含税总额（Total Excluding Tax）”
仅反映尚未通过代金券结算的销售金额
纳税人应：
➡ 将不可退款代金券金额单独列为一行（separate invoice line），以清楚反映其抵扣情况。
- 不可退款 voucher 使用时 → ✅ 必须开具 e-Invoice
- 销售金额 → 仅包含未被 voucher 抵扣部分
- voucher 金额 → 需单独列示
Mar 28,2026