Recently, after selling used kitchen waste oil, a hotpot restaurant in the Jiulongyuan area of Jiulongpo District, Chongqing logged into the “Food and Beverage Safety Online” platform to verify the relevant information, and the system automatically issued a VAT e-invoice, marking the rollout of the “pay and invoice” service for kitchen waste oil in Chongqing.

“Pay and invoice” is one of the innovative application scenarios for digital electronic invoices, enabling invoice issuance and delivery to be completed immediately at the payment stage.

“In the past, after selling kitchen waste oil, catering enterprises often did not issue invoices to the purchasing party (or issued them on their behalf), and the purchasing party, having not obtained an invoice, was unable to deduct costs in compliance.” Chen Wen, Deputy Director of the Revenue Administration and Technology Development Division of the Chongqing Municipal Tax Service, said.

To solve this issue, the Chongqing Municipal Tax Service, the Chongqing Municipal Administration for Market Regulation, and the Chongqing Municipal Urban Management Bureau strengthened cooperation. The Chongqing Municipal Urban Management Bureau opened access to the“Food and Beverage Safety Online” platform, sharing a list of kitchen waste oil collection and transport enterprises that have signed business agreements or service contracts with it, including each enterprise’s name, collection and transport address, vehicles, personnel, and other information, and regularly verifying and updating their business qualifications and operating status.

Now, catering enterprises only need to register on the “Food and Beverage Safety Online” platform and open a waste oil account to conduct transactions with the kitchen waste oil collection and transport enterprises on the platform and have invoices issued. During the transaction, the “Food and Beverage Safety Online” platform automatically compares the transaction information with the information of the kitchen waste oil collection and transport enterprise to confirm its authenticity. After successful payment, the transaction information is automatically synchronized in real time to the tax service “Leqi” platform, which automatically issues a VAT digital invoice and transmits it to the “Food and Beverage Safety Online” platform, where the kitchen waste oil collection and transport enterprise can download it on its own. The whole process requires no manual data entry, achieving “pay and invoice.”

Chen Wen said that compared with the previous invoice issuance process by proxy, the “pay and invoice” model for kitchen waste oil not only reduces information filling, but also improves convenience, while ensuring the authenticity of kitchen waste oil transactions and effectively preventing the risk of false invoice issuance.

“Catering enterprises that have registered on the ‘Food and Beverage Safety Online’ platform and opened a waste oil account can use the ‘pay and invoice’ function.” Chen said, “This year, we will continue to promote the kitchen waste oil ‘pay and invoice’ service across the city, and gradually expand it to charging stations, training institutions, wholesale markets and other livelihood scenarios, injecting new momentum into Chongqing’s smart city development.