发票促合规 ▏发票合规使用热点问答（一到二）

Group 1 - The total invoice limit, also known as the total amount limit for issuing invoices, refers to the maximum amount of invoices that a taxpayer can issue within a natural month, excluding value-added tax (VAT) [3] - The initial invoice limit is the maximum amount of invoices that a taxpayer can issue in a month when first using digital electronic invoices, assigned by the electronic invoice service platform [3] - If a taxpayer fails to declare on time but still has a balance in their invoice limit, they cannot issue invoices until they successfully re-declare [3] Group 2 - During the VAT declaration period, taxpayers can issue invoices according to the available invoice limit from the previous month, provided it does not exceed the total invoice limit for the current month [3] - Taxpayers who declare VAT monthly can use the remaining available invoice limit from the previous month until they complete the declaration for that month [3] - Taxpayers who declare VAT quarterly can use the remaining available invoice limit from the previous month until they complete the declaration for that quarter [3] Group 3 - Taxpayers can issue paper special invoices and general invoices through the electronic invoice service platform, ensuring that the amount of each invoice does not exceed the single highest invoice limit and the available invoice limit for the month [5] - When issuing paper special invoices, general invoices, roll invoices, electronic special invoices, and electronic general invoices, the remaining available limit is deducted based on the number of invoices received, not when issuing [5] Group 4 - The electronic invoice service platform currently does not support issuing digital electronic invoices for specific businesses such as motor vehicles (including second-hand cars) and toll fees, with the announcement of functionality to be made later [6]