To address difficulties in invoice issuance, insufficient input invoices, and weak supervision in recyclable resource recovery, the State Taxation Administration has vigorously promoted reverse invoicing. Many regions have simultaneously implemented integrated services of payment-triggered invoicing, invoicing-triggered tax payment, and tax payment-triggered treasury deposit, covering fields such as waste materials and agricultural products and providing a mature compliance model for photovoltaic recycling.

On January 3, 2025, the Tax Service of Linshu County, Linyi City, Shandong Province, supported Linyi Qitai Rubber Co., Ltd. in implementing reverse invoicing under the “integration of three flows” model.

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 of RMB 17,100, becoming the first company in Liuzhou City to issue acquisition invoices for scrapped products through “three-flow integration reverse invoicing.”

On August 6, 2025, the Laixi Tax Service of the State Taxation Administration supported Qingdao Hailvyuan Circular Technology Co., Ltd. in issuing a “three-flow integration” reverse invoice.

On February 5, 2026, Jingdezhen City, Jiangxi Province, had implemented “payment-triggered invoicing” in multiple scenarios, including recyclable resources, agricultural product procurement, parking lots, accommodation, gas stations, and tourist attractions.

On March 3, 2026, the Zhejiang Branch of ICBC focused on four key sectors—recyclable resources, gas stations, parking properties, and agricultural product procurement—to make targeted breakthroughs and empower the ecosystem. In the recyclable resources scenario, leveraging the “Reverse Invoicing Assistant” SaaS cloud product, it provides convenient services of “payment-triggered reverse invoicing, invoicing-triggered tax payment, and tax payment-triggered treasury deposit,” addressing industry pain points such as difficulties for natural persons in issuing invoices and enterprises lacking input tax documents. The service has 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 totaling more than RMB 70 million, accelerating the extension of financial services into the recyclable resources industry chain.

On March 20, 2026, the State Taxation Administration issued the Opinions of the State Taxation Administration on Launching the 2026 “Spring Breeze Action for Facilitating Tax Handling” (Shui Zong Na Fu Fa [2026] No. 18), which mentioned promoting the establishment of a co-governance ecosystem. It will accelerate the promotion of the Leqi “joint use” model, focus on third-party payment institutions with strong compliance capabilities, superior information technology, and broad market coverage, and bring more high-quality entities into tax informatization ecosystem development. It will expand application scenarios for “payment-triggered invoicing,” extending the model from high-frequency livelihood sectors such as parking lots, supermarket and retail, agricultural product procurement, waste recycling, catering and accommodation, cultural tourism and entertainment, and transportation, connecting payments with invoicing, improving invoice issuance experiences for business entities and invoice usage experiences for consumers, and advancing the digital transformation of the economy and society. It will promote positive cases of compliant business operations and honest tax payment, demonstrate the positive effects of compliant operations on corporate development, and foster an atmosphere of honest business operations and fair competition throughout society. It will continue publicizing typical tax-related violation cases, sending a strong signal of lawful handling and severe enforcement against tax-related violations, and guiding enterprises to firmly establish concepts of lawful and honest tax payment and compliant operations.

In March 2026, the Dezhou Tax Service of the State Taxation Administration in Shandong Province launched a project to “promote the application of ‘payment-triggered invoicing’ scenarios.” Currently, “payment-triggered invoicing” is mainly applied in agricultural product procurement and recyclable resource recovery, focusing on resolving pain points including the difficulty, low efficiency, and high risk of invoice issuance when natural persons sell agricultural products and waste materials.

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

On April 13, 2026, the Duyun Branch of ICBC Guizhou successfully established a reverse invoicing business partnership with a renewable resource recovery limited liability company in Guizhou. The branch fully leveraged the “zero-cost, low-threshold, high-efficiency” advantages of the Reverse Invoicing Assistant. A dedicated service team provided guidance and support throughout the process, including real-name registration for natural persons, order placement by enterprise operators, QR-code scanning by natural persons to verify and confirm orders, payment review by enterprise finance departments using corporate online banking U-shields, and online invoice downloading. This enabled a complete closed loop covering transactions, payments, invoicing, and filing, delivering a one-stop convenient “payment-triggered invoicing” experience for resource recovery enterprises.

On May 6, 2026, the Wuzhou Branch of ICBC Guangxi achieved an important breakthrough in reverse invoicing business for recyclable resource recovery scenarios. Previously, enterprises and natural persons commonly faced difficulties in obtaining invoices, claiming VAT deductions, and enabling natural persons to issue invoices in transactions involving agricultural and sideline products and recyclable resources. Enterprises faced financial and tax risks, while natural persons lacked motivation to issue invoices. To address these industry pain points, the Wuzhou Branch of ICBC developed a comprehensive service solution of “fund settlement + reverse invoicing + dedicated financial services” for enterprises, enabling 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 extended “payment-triggered invoicing” services into four key sectors—gas stations, parking properties, agricultural product procurement, and recyclable resources—achieving empowerment across all scenarios. Through cooperation with supply and marketing cooperatives and resource recovery enterprises in multiple locations, it created an integrated digital finance model of “financing + payment + invoicing.”

On May 14, 2026, payment-triggered invoicing from the Wuxi Branch of ICBC had been widely applied among recyclable resource recovery enterprises, gas stations, supermarkets, and other industries in Wuxi City.

On May 20, 2026, East China Metal City in Linyi, Shandong, held discussions with the Shandong Branch of ICBC on deepening cooperation in the “payment-triggered invoicing” business. Led by Teng Haiyang, Senior Manager of the Online Banking Department of the Shandong Branch of ICBC, a delegation visited Linyi East China Metal City for dedicated business exchanges on empowering the digital transformation of the recyclable resource recovery industry. The discussions focused on reviewing progress in deepening innovative “payment-triggered invoicing” financial services to support quality improvement, efficiency enhancement, and compliant development in recycled metal trading within the industrial park. Currently, the “payment-triggered invoicing” business of East China Metal City is being comprehensively piloted and promoted among merchants in the park.

On May 25, 2026, Hubei Jingxiang New Materials Co., Ltd., a recyclable resource recovery enterprise in Tianmen City, needed to conduct recyclable resource purchasing business with natural persons on a daily basis and had long faced common industry challenges: “upstream natural persons unable to issue invoices, insufficient enterprise input deductions, and high financial management costs.” Since the launch of the “three-flow integration” reverse invoicing scenario, the company has actively cooperated in implementing the scenario. Through direct connection between the electronic invoice service platform and the payment system, it achieved full-process digitalization of “enterprise displaying a code, individual scanning the code, automatic tax calculation, and instant invoicing,” effectively resolving the difficulty of invoice issuance in the procurement stage of the recyclable resources industry. “In the past, we had to repeatedly communicate about invoicing when purchasing recyclable resources from individual collectors. This was not only inefficient but also involved compliance risks. Now, through the ‘three-flow integration’ reverse invoicing function, we can issue invoices upon QR-code scanning and complete tax payment upon payment. The flow of funds, invoices, and personnel is automatically matched and aligned, which both reduces tax handling costs and avoids tax-related risks,” said the person in charge of finance at Jingxiang New Materials. According to company feedback, to date, the company has completed invoicing for multiple natural-person procurement transactions through the “three-flow integration” reverse invoicing function, with cumulative invoiced amounts reaching RMB 100,000. This has not only resolved the issue of missing input invoices but also greatly simplified financial accounting procedures and ensured traceability throughout transactions.

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

In early July 2026, Zihuan Lianjin completed system-level direct integration with ICBC, and the reverse invoicing “invoice issuance upon payment” function officially went live.

On July 9, 2026, ICBC Fujian officially announced that, relying on the head office’s “Rong e Ju” digital platform, it had successfully implemented the province’s first reverse invoicing platform business in the 3C electronic recyclable resources sector for the 3C Circular Economy Industrial Park project in Sanming City. The 3C electronic recyclable resources reverse invoicing platform officially went live in late May 2026. Since the project launched, its overall operations have been favorable. As of the end of June, seven enterprises had moved into the Sanming 3C Circular Economy Industrial Park, with three enterprises successfully beginning transactions. Reverse invoicing volume for that month exceeded RMB 1.38 million. As the number of enterprises intending to move in continues to increase, total platform transaction volume in 2026 is expected to exceed RMB 100 million, demonstrating strong industrial development potential.

On July 10, 2026, Xuntan Technology successfully implemented the “three-flow integration reverse invoicing system” and assisted Zhejiang Hongye Supply and Marketing Renewable Resources Co., Ltd. in successfully issuing its first three-flow integration reverse invoice, providing recyclable resource recovery enterprises nationwide with a full-chain solution for compliant operations, tax reductions, cost reduction, and efficiency enhancement.

On July 14, 2026, the “three-flow integration” reverse invoicing solution of Hunan Wanrong Resource Circulation 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 recyclable resource acquisition through the integration of an online platform and the electronic tax bureau at the Green Sorting Center for Recyclable Resources 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. Relying on the Sichuan “Tianfu Renewable Resources Cloud” platform established by Tianfu Renewable Resources Group, the cooperation will jointly create a digital solution for “three-flow integration reverse invoicing” in the recyclable resource recovery industry, supporting the high-quality development of recyclable resource recycling and utilization across the province.

On July 14, 2026, China Recycling (Tianjin) Renewable Resources Co., Ltd. worked closely with ICBC and, relying on the Leqi Digital Open Platform of the tax authorities, successfully completed system integration, testing, and acceptance for the “three-flow integration reverse invoicing” system and issued its first reverse invoice through the Leqi platform.

On July 24, 2026, Dazhou Xinyuanda Industrial Co., Ltd., a controlled subsidiary of Sichuan Tianfu Renewable Resources Group Co., Ltd., successfully issued its first “reverse invoicing” invoice through the “three-flow integration reverse invoicing” digital service system jointly developed by the “Tianfu Renewable Resources Cloud” platform and Alipay. This represents the first substantive implementation of the parties’ digital collaboration following their earlier strategic cooperation agreement, marking a milestone step for Sichuan Province’s recyclable resources industry in digital transformation and tax compliance development.

On July 30, 2026, the Hebei Renewable Resources Platform of HBIS Supply Chain successfully completed its first three-flow integration reverse invoicing through the Leqi platform.

On August 18, 2026, Guangdong Resource Recycling successfully issued its first “three-flow integration reverse invoice” for recyclable resource recovery. This model connects the data closed loop of fund flows, goods flows, and invoice flows, realizing “payment-triggered invoicing, invoicing-triggered tax payment, and tax payment-triggered treasury deposit.”