Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month? MSME 是否可以按月开具合并电子发票（Consolidated e-Invoice）？
Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month?
Yes, MSMEs are allowed to issue consolidated e-Invoice to record all transactions conducted in the previous month, except for activities / transactions stipulated under section 3.7 of the e-Invoice Specific Guideline.
MSME 是否可以按月开具合并电子发票（Consolidated e-Invoice）？
可以。
📌 规则说明
中小微企业（MSME）可以：
➡ 按月开具一张合并电子发票（consolidated e-Invoice）
用于记录前一个月内的所有交易
⚠️ 例外情况
以下情况除外：
➡ 《e-Invoice Specific Guideline》第 3.7 条所列明的特定交易或活动
👉 这些交易不允许使用合并电子发票
MSME 可以“一个月一张”，但要避开特定限制交易
Yes, MSMEs are allowed to issue consolidated e-Invoice to record all transactions conducted in the previous month, except for activities / transactions stipulated under section 3.7 of the e-Invoice Specific Guideline.
MSME 是否可以按月开具合并电子发票（Consolidated e-Invoice）？
可以。
中小微企业（MSME）可以：
➡ 按月开具一张合并电子发票（consolidated e-Invoice）
用于记录前一个月内的所有交易
以下情况除外：
➡ 《e-Invoice Specific Guideline》第 3.7 条所列明的特定交易或活动
👉 这些交易不允许使用合并电子发票
MSME 可以“一个月一张”，但要避开特定限制交易
Apr 17,2026