According to relevant laws and regulations, the issuance and printing of digital invoices does not explicitly require that the invoice list must be printed at the end of the month. Digital invoice is a kind of electronic invoice, and its issuing and printing methods are different from traditional paper invoices. When issuing digital invoices, enterprises or individuals can operate through the electronic invoice issuing platform or related software of the tax department, and can choose to print or save electronic invoices.
However, in practice, some enterprises or individuals may print the invoice list at the end of the month or other specific time according to their own needs or the requirements of tax authorities. This is mainly for the convenience of enterprise financial accounting and tax declaration. So whether it is necessary to print the invoice list depends on the specific situation.
To sum up:
The law does not clearly stipulate whether it is necessary to print the invoice list at the end of the month. However, in practice, some enterprises or individuals may print according to their own needs or the requirements of tax authorities.
Legal basis:
At present, there is no clear legal basis to require that the invoice list must be printed at the end of the month. However, in practice, enterprises or individuals should abide by relevant tax laws and regulations to ensure the compliance of issuing and saving digital invoices. If in doubt, it is recommended to consult the local tax authorities or professionals.