Is there a limit on the amount of electronic invoices?

Is there a limit on the amount of electronic invoices?

There is no limit to the amount of electronic invoices, but when issuing electronic invoices, it will be affected by some factors, such as the frequency of invoicing and the amount of a single invoice.

First of all, regarding the billing frequency, if the frequency of electronic invoices issued by enterprises is too high, it may be considered abnormal by the tax authorities, thus receiving corresponding attention and audit. In this case, enterprises need to provide reasonable explanations to prove that their billing behavior is compliant.

Secondly, different regions and industries may have different restrictions on the amount of a single invoice. For example, some places may stipulate the maximum amount of a single invoice, and if it exceeds this amount, multiple invoices will be issued; However, some industries may not have clear restrictions and can be issued according to the actual needs of enterprises.

To sum up:

There is no clear limit on the amount of electronic invoices, but attention should be paid to factors such as frequency and the amount of a single invoice when issuing them to avoid unnecessary attention and review. At the same time, enterprises also need to make reasonable and compliant issuance according to the actual situation to ensure its legitimacy and compliance.

Legal basis:

Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that the term "invoice" as mentioned in these Measures refers to receipts and payments vouchers issued, collected and used for tax declaration in the process of buying and selling commodities, providing or receiving services and engaging in other business activities.

Article 4 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that the tax authorities in the State Council are responsible for the administration of invoices throughout the country. The State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective responsibilities, do a good job in invoice management within their respective administrative areas. Finance, auditing, industry and commerce administration, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.