Do we need to issue e-Invoice for the purchase-with-purchase vouchers given to buyers upon certain spending threshold has been met or fulfilling certain conditions? Do we also need to issue e-Invoice for goods sold / services rendered that are settled by
Do we need to issue e-Invoice for the purchase-with-purchase vouchers given to buyers upon certain spending threshold has been met or fulfilling certain conditions? Do we also need to issue e-Invoice for goods sold / services rendered that are settled by the purchase-with-purchase vouchers?
No e-Invoice is required to be issued for the purchase-with-purchase voucher, if the said voucher is provided for free.
是否需要为“附带购买优惠券（purchase-with-purchase voucher）”开具电子发票（e-Invoice）？
📌1. 赠送优惠券时
若该优惠券是免费提供（例如达到消费门槛后赠送）：
➡ 无需开具电子发票（e-Invoice）
📌2. 使用优惠券购买商品／服务时
当买方使用该优惠券来支付商品或服务时：
➡ 仍需就实际销售的商品或服务开具电子发票（e-Invoice）
📌 关键逻辑：
No e-Invoice is required to be issued for the purchase-with-purchase voucher, if the said voucher is provided for free.
是否需要为“附带购买优惠券（purchase-with-purchase voucher）”开具电子发票（e-Invoice）？
若该优惠券是免费提供（例如达到消费门槛后赠送）：
➡ 无需开具电子发票（e-Invoice）
当买方使用该优惠券来支付商品或服务时：
➡ 仍需就实际销售的商品或服务开具电子发票（e-Invoice）
📌 关键逻辑：
- 优惠券本身（免费）→ 不构成收入
- 商品／服务交易 → 必须开具 e-Invoice
Mar 28,2026