To address the difficulties of issuing invoices for recycled resources, the lack of input invoices, and weak regulatory oversight, the State Taxation Administration has vigorously promoted reverse invoicing. Many regions have simultaneously implemented integrated services featuring payment-triggered invoicing, invoicing-triggered tax payment, and tax-payment-triggered treasury receipt, covering fields such as waste materials and agricultural products and providing a mature, compliant model for photovoltaic recycling.

On January 3, 2025, the Taxation Bureau of Linshu County, Linyi City, Shandong Province, supported Linyi Qitai Rubber Co., Ltd. in implementing three-flow integration reverse invoicing.

On May 20, 2025, Guangxi Qiaoge Renewable Resources Utilization Co., Ltd. issued five electronic invoices (special VAT invoices) through three-flow integration reverse invoicing, with total taxes and fees amounting to RMB 17,100. It became the first company in Liuzhou to issue purchase invoices for scrapped products through three-flow integration reverse invoicing.

On August 6, 2025, the Laixi Taxation Bureau of the State Taxation Administration supported Qingdao Hailuyuan Circular Technology Co., Ltd. in issuing a three-flow integration reverse invoice.

On February 5, 2026, Jingdezhen City, Jiangxi Province, achieved the implementation of payment-triggered invoicing across multiple scenarios, including renewable resources, agricultural product purchases, parking lots, accommodation, gas stations, and tourist attractions.

On March 3, 2026, the Zhejiang Branch of Industrial and Commercial Bank of China focused on four key areas—renewable resources, gas stations, parking and property services, and agricultural product purchases—achieving targeted breakthroughs and enabling the ecosystem. In the renewable resources sector, the bank used the “Reverse Invoicing Assistant” SaaS cloud product to provide convenient services featuring payment-triggered reverse invoicing, invoicing-triggered tax payment, and tax-payment-triggered treasury receipt. This addressed industry pain points such as the difficulty faced by individuals in issuing invoices and the lack of input vouchers for enterprises. The service has currently been implemented in Jiaxing, Shaoxing, Quzhou, Lishui, and other locations, serving multiple county-level resource recycling and manufacturing enterprises. The Jiaxing-listed company Jiaao Environmental Protection project alone has issued invoices worth more than RMB 70 million, accelerating the extension of financial services into the renewable resources industry chain.

On March 20, 2026, the State Taxation Administration issued the Opinions of the State Taxation Administration on Launching the 2026 “Convenient Tax Services Spring Breeze Action” (Shui Zong Na Fu Fa〔2026〕No. 18). The document mentioned promoting the development of a co-governance ecosystem; accelerating the promotion of the “joint use” model for tax-friendly enterprises; focusing on third-party payment institutions with strong compliance capabilities, advanced information technology, and broad market coverage; and attracting more high-quality entities to participate in the development of the tax informatization ecosystem. It also called for expanding the application scenarios of payment-triggered invoicing, extending it from high-frequency livelihood sectors such as parking lots, supermarkets and retail, agricultural product purchases, waste recycling, catering and accommodation, culture and tourism entertainment, and transportation to additional areas; connecting payment with invoicing; improving the invoicing experience of business entities and the invoice-use experience of consumers; and promoting the digital transformation of the economy and society. The document further called for publicizing positive cases of compliant operations and honest tax payment, demonstrating the positive impact of compliance on enterprise development, and fostering an atmosphere of honest operations and fair competition throughout society. It also called for continued disclosure of typical cases involving tax-related violations, sending a strong signal that tax-related violations will be handled in accordance with the law and severely punished, and guiding enterprises to firmly establish the principles of law-based, honest tax payment and compliant operations.

In March 2026, the Taxation Bureau of Dezhou City, Shandong Province, under the State Taxation Administration, launched the “Promotion of Payment-Triggered Invoicing Scenario Applications” project. At present, payment-triggered invoicing is mainly used in agricultural product purchases and renewable resource recycling, focusing on addressing pain points such as the difficulty, low efficiency, and high risks involved in issuing invoices for individuals selling agricultural products and waste materials.

On April 2, 2026, the Information Office of the Zibo Municipal People’s Government held a press conference to introduce the effective implementation of transaction-triggered invoicing. The three-flow integration reverse invoicing model is mainly used in renewable resource recycling and agricultural product purchasing. It has now been fully promoted, with the application rate reaching 70% among eligible renewable resource recycling enterprises and 75.82% among agricultural product purchasing enterprises.

On April 13, 2026, the Duyun Branch of ICBC Guizhou successfully established a reverse invoicing business partnership with a renewable resource recycling company in Guizhou. Taking full advantage of the Reverse Invoicing Assistant’s product benefits of zero cost, low entry barriers, and high efficiency, the bank provided guidance and support from a dedicated service team throughout the entire process, including individual real-name registration, enterprise operator order placement, individual QR-code scanning and order confirmation, enterprise finance review and payment using the corporate online banking U-key, and online invoice downloading. This created a complete closed loop covering transactions, payments, invoicing, and declaration, providing resource recycling enterprises with a convenient one-stop payment-triggered invoicing experience.

On May 6, 2026, the Wuzhou Branch of ICBC Guangxi achieved a significant breakthrough in reverse invoicing for renewable resource recycling scenarios. Previously, enterprises and individuals commonly faced difficulties obtaining invoices, claiming VAT deductions, and issuing invoices conveniently in agricultural by-product and renewable resource transaction scenarios. Enterprises also faced tax and financial risks, while individuals lacked motivation to issue invoices. To address these industry pain points, the Wuzhou Branch of ICBC created an integrated service solution combining fund settlement, reverse invoicing, and dedicated financial services, enabling enterprises to access one-stop payment, invoicing, and reconciliation services and improving settlement and reconciliation efficiency.

On May 13, 2026, the Zhejiang Branch of the People’s Bank of China deeply integrated payment-triggered invoicing services into four key areas: gas stations, parking and property services, agricultural product purchases, and renewable resources, achieving comprehensive scenario enablement. By cooperating with supply and marketing cooperatives and resource recycling enterprises in multiple locations, it created an integrated digital financial model combining financing, payment, and invoicing.

On May 14, 2026, ICBC’s Wuxi Branch’s payment-triggered invoicing service was widely applied among renewable resource recycling enterprises, gas stations, supermarkets, and other industries in Wuxi.

On May 20, 2026, Shandong Linyi Huadong Metal City held discussions with the Shandong Branch of ICBC on deepening cooperation in payment-triggered invoicing. Teng Haiyang, Senior Manager of the Internet Banking Department of ICBC’s Shandong Branch, led a team to Linyi Huadong Metal City for a special business exchange on enabling the digital transformation of the renewable resource recycling industry. The discussions focused on deepening innovative financial services based on payment-triggered invoicing and supporting quality and efficiency improvements and compliant development in renewable metal transactions within the park. The parties also conducted a progress review. At present, payment-triggered invoicing is being comprehensively piloted and promoted among merchants in Huadong Metal City.

On May 25, 2026, Hubei Jingxiang New Materials Co., Ltd., a renewable resource recycling enterprise in Tianmen City, needed to conduct renewable resource purchasing transactions with individuals on a daily basis. For a long time, it had faced common industry challenges, including the inability of upstream individuals to issue invoices, insufficient enterprise input deductions, and high financial management costs. After the three-flow integration reverse invoicing scenario went live, the company actively cooperated in implementing the application. Through direct connection between the electronic invoice service platform and the payment system, the entire process was digitized, covering enterprise code display, individual QR-code scanning, automatic tax calculation, and instant invoicing. This effectively addressed the difficulty of issuing invoices during the purchase stage in the renewable resource industry. “In the past, when purchasing renewable resources from individual collectors, we had to repeatedly communicate about invoicing. It was not only inefficient but also involved compliance risks. Now, the three-flow integration reverse invoicing function enables invoicing by scanning a QR code and tax settlement upon payment. The fund flow, invoice flow, and personnel flow are automatically matched and kept consistent, which not only reduces tax administration costs but also mitigates tax-related risks,” said the person in charge of finance at Jingxiang New Materials. According to the company, as of now, it has completed invoicing for multiple individual purchase transactions through the three-flow integration reverse invoicing function, with the cumulative invoice amount reaching RMB 100,000. This not only resolved the lack of input invoices but also significantly simplified the financial accounting process and preserved a complete record of the transactions.

On June 8, 2026, after selling used cooking oil, Guoji Caogen Old Hotpot Restaurant in Jiulongyuan Park, Jiulongpo District, logged into the “Catering Safety Online” platform to verify the relevant information. The system automatically issued an electronic general VAT invoice, marking the implementation of the payment-triggered invoicing function for used cooking oil in Chongqing. Catering enterprises only need to register on the “Catering Safety Online” platform and activate a waste-oil account to conduct transactions with used cooking oil collection and transportation enterprises on the platform and issue invoices. After payment is completed, transaction information is automatically synchronized in real time to the tax authorities’ “Leqi” platform. The platform automatically issues a digital electronic VAT invoice and transmits it to the “Catering Safety Online” platform, where used cooking oil collection and transportation enterprises can download it themselves. As of July 10, more than 1,000 merchants had connected to the platform.

In early July 2026, Zihuan Lianjin completed system-level direct connection with ICBC, and its reverse invoicing “invoice-triggered payment” function officially went live.

On July 9, 2026, ICBC Fujian announced that, relying on the head office’s “Rong e Ju” digital platform, it had successfully implemented Fujian Province’s first reverse invoicing platform business in the 3C electronic renewable resources sector for the Sanming 3C Circular Economy Industrial Park project. The 3C electronic renewable resources reverse invoicing platform officially went live in late May 2026. Since the project went live, overall operations have been stable. As of the end of June, seven enterprises had entered the Sanming 3C Circular Economy Industrial Park, three of which had successfully started trading, and the monthly reverse invoice amount exceeded RMB 1.38 million. As the number of interested enterprises continues to grow, the platform’s total transaction value in 2026 is expected to exceed RMB 100 million, indicating strong development potential.

On July 10, 2026, Xuntan Technology successfully implemented the three-flow integration reverse invoicing system and helped Zhejiang Hongye Supply and Marketing Renewable Resources Co., Ltd. successfully issue its first three-flow integration reverse invoice, providing renewable resource recycling enterprises nationwide with a full-chain solution for compliant operations, tax reduction, cost reduction, and efficiency improvement.

On July 14, 2026, the three-flow integration reverse invoicing solution of Hunan Wanrong Resource Recycling Group achieved a key implementation milestone. It successfully supported Zhuzhou Resource Investment Renewable Resources Comprehensive Utilization Co., Ltd., a joint venture between Wanrong Resource Recycling Group and Zhuzhou Resource Investment Group, in issuing Hunan Province’s first reverse invoice for renewable resource purchases through an online platform connected to the Electronic Taxation Bureau at the Renewable Resource Green Sorting Center in Tianyuan District, Zhuzhou City.

In late July 2026, Sichuan Tianfu Renewable Resources Group Co., Ltd. and Ant Technology Group (Alipay) held a strategic cooperation signing ceremony in Chengdu. Based on the “Tianfu Renewable Resources Cloud” platform established by Tianfu Renewable Resources Group, the parties will jointly create a digital solution for three-flow integration reverse invoicing in the renewable resource recycling industry, supporting the high-quality development of renewable resource recycling and utilization across the province.

On July 14, 2026, Zhongzaisheng (Tianjin) Renewable Resources Co., Ltd. and ICBC deepened their cooperation. Relying on the tax authorities’ Leqi digital open platform, they successfully completed the connection, commissioning, and acceptance of the three-flow integration reverse invoicing system and issued the first reverse invoice through the Leqi platform.

On July 24, 2026, Dazhou Xinyuanda Industrial Co., Ltd., a holding subsidiary of Sichuan Tianfu Renewable Resources Group Co., Ltd., successfully issued its first “reverse invoice” through the three-flow integration reverse invoicing digital service system jointly built by the “Tianfu Renewable Resources Cloud” platform and Alipay. This was the first substantive implementation of the parties’ digital collaboration following their previous strategic cooperation, marking a milestone in the digital transformation and tax compliance development of Sichuan’s renewable resource industry.