How Do Cross-Border E-Commerce Companies Issue Invoices?

How to Issue Invoices for Cross-border E-commerce?

In today's global market environment, an increasing number of enterprises are venturing into the cross-border e-commerce sector. As business volume grows, how to issue invoices in a legal and compliant manner has become a key concern for many cross-border e-commerce companies. For businesses engaged in cross-border e-commerce, understanding and properly handling invoice-related matters not only protects the company's legitimate rights but also avoids unnecessary troubles caused by tax issues.

According to the Notice on Tax Policies for Retail Export Goods of Cross-border E-commerce Comprehensive Pilot Zones issued by the State Administration of Taxation, starting from April 8, 2025, retail export enterprises that meet certain conditions will be exempt from value-added tax VAT and consumption tax, and the tax refund process will be simplified through a list-based release and consolidated declaration approach. This means that under certain conditions, cross-border e-commerce enterprises can enjoy a more relaxed tax environment. However, this does not mean that invoices do not need to be issued. On the contrary, whether it is domestic sales or cross-border transactions, legally issuing invoices is one of the responsibilities that enterprises must fulfill.

So, specifically, how should cross-border e-commerce enterprises manage their invoices? First, it is necessary to determine whether the enterprise itself falls within the scope of enterprises eligible for the above-mentioned preferential policies. Typically, enterprises that meet the following conditions may have the qualification to apply registered as independent legal entities within China; conducting retail export business through e-commerce platforms; and exporting goods that are not prohibited under the Tariff Schedule of the People's Republic of China. Once the eligibility is confirmed, the enterprise needs to submit the required filing materials to the competent tax authority and undergo review.

Secondly, during actual operations, cross-border e-commerce enterprises should follow relevant laws and regulations when issuing invoices. For example, the Invoice Management Measures of the People's Republic of China clearly stipulates that no unit or individual shall issue false invoices or forge or alter invoices. When selecting partners, ensure that they have legitimate qualifications and carefully verify the authenticity and accuracy of transaction information. It is also important to keep all original vouchers and electronic documents for future verification.

It is worth noting that due to cross-border trade involving multiple countries and regions, special attention should be paid to international practices and specific requirements of target markets when handling invoice matters. For instance, in some developed countries in Europe and America, consumers often expect detailed invoices listing various cost items as evidence for after-sales services; while in certain regions of the Middle East, invoices with festive greetings may be more valued. To better meet customer needs and enhance brand image, cross-border e-commerce enterprises are advised to prepare thoroughly in advance, and seek guidance from professional lawyers or accountants teams if necessary.

Finally, with the development of Internet technology, an increasing number of enterprises are beginning to adopt digital means for financial management and invoice management. This trend not only improves work efficiency but also reduces the probability of human errors. For example, by using cloud computing platforms to establish unified information management systems, different departments can achieve seamless integration; by leveraging big data analysis tools to monitor cash flow in real time, potential risk points can be identified promptly. Of course, while enjoying these conveniences, the importance of data security protection cannot be overlooked, and necessary encryption measures should be taken to prevent the leakage of sensitive information.

In summary, although current policies provide many facilitation conditions for cross-border e-commerce enterprises, practitioners still need to maintain high vigilance, strictly abide by laws and regulations, and plan tax arrangements reasonably. Only in this way can they stand firm in fierce market competition and make positive contributions to the continuous healthy development of China's foreign trade.