To address the challenges of difficult invoicing, insufficient input invoices, and weak supervision in recycled resource recovery, the State Taxation Administration has vigorously promoted reverse invoicing. Many regions have simultaneously implemented integrated services of “payment triggers invoicing, invoicing triggers tax payment, and tax payment triggers treasury receipt,” covering areas 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, assisted Linyi Qitai Rubber Co., Ltd. in implementing “three-flow integration” reverse invoicing.

On May 20, 2025, Guangxi Qiaoge Recycled 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 assisted 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 triggers invoicing” across multiple scenarios, including recycled resources, agricultural product procurement, 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—recycled resources, gas stations, parking properties, and agricultural product procurement—to make targeted breakthroughs and empower the ecosystem. In recycled resource scenarios, it leverages the “Reverse Invoicing Assistant” SaaS cloud product to provide convenient services of “payment triggers reverse invoicing, invoicing triggers tax payment, and tax payment triggers treasury receipt,” addressing industry pain points such as the difficulty for natural persons to issue invoices and the lack of input tax vouchers for enterprises. The service has now been implemented in Jiaxing, Shaoxing, Quzhou, Lishui, and other locations, serving multiple county-level resource recovery and manufacturing enterprises. The project of Jiaao Environmental Protection, a listed company in Jiaxing alone, has issued invoices exceeding RMB 70 million, accelerating the extension of financial services into the recycled resource 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 Services” (Tax General Taxpayer Services Document [2026] No. 18), which mentioned promoting the establishment of a collaborative governance ecosystem. It will accelerate the promotion of the Leqi “joint-use” model, focusing on third-party payment institutions with strong compliance capabilities, advanced information technology, and broad market coverage, and bring more high-quality entities into the tax informatization ecosystem. It will expand the application scenarios for “payment triggers invoicing,” further extending it 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 and travel, thereby connecting payments and invoicing, improving the invoicing experience for business entities and the invoice-use experience for consumers, and promoting the digital transformation of the economy and society. It will publicize positive cases of compliant operations and honest tax payment, demonstrate the positive effects of compliant operations on enterprise development, and foster a favorable atmosphere of honest business operations and fair competition throughout society. It will continue to expose typical tax-related violation cases, convey a strong signal of lawful handling and severe crackdowns on tax-related violations, and guide enterprises to firmly establish the principles 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 the project “Promoting the Application of ‘Payment Triggers Invoicing’ Scenarios.” At present, “payment triggers invoicing” is mainly applied in agricultural product procurement and recycled resource recovery, focusing on addressing pain points such as the difficulty, low efficiency, and high risk of invoice issuance when natural persons sell 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 triggers invoicing.” The “three-flow integration reverse invoicing” model is mainly applied in recycled resource recovery and agricultural product procurement and has now been fully promoted. The application rate among eligible recycled resource recovery enterprises has reached 70%, while that among agricultural product procurement enterprises has reached 75.82%.

On April 13, 2026, the Duyun Branch of ICBC Guizhou successfully reached a cooperation agreement on reverse invoicing business with a recycled resource recovery limited liability company in Guizhou. The branch fully utilized the product advantages of the Reverse Invoicing Assistant—“zero cost, low threshold, and high efficiency”—providing dedicated service team guidance and support throughout the process, including real-name registration by natural persons, order placement by enterprise operators, order verification and confirmation by natural persons via QR code scanning, payment review by enterprise finance staff using the corporate online banking U-Shield, and online invoice downloading. This achieved a closed loop for transactions, payments, invoicing, and declarations, providing a one-stop convenient “payment triggers 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 recycled resource recovery scenarios. In the past, enterprises and natural persons commonly faced difficulties in obtaining invoices, claiming VAT deductions, and issuing invoices for natural persons in transactions involving agricultural and sideline products and recycled 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 an integrated 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 triggers invoicing” services into four key areas—gas stations, parking properties, agricultural product procurement, and recycled resources—achieving empowerment across all scenarios. Through cooperation with supply and marketing cooperatives and resource recovery enterprises in multiple locations, it developed a comprehensive digital finance model of “financing + payment + invoicing.”

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

On May 20, 2026, Huadong Metal City in Linyi, Shandong, and the Shandong Branch of Industrial and Commercial Bank of China held discussions on deepening cooperation in “payment triggers invoicing” business. Led by Teng Haiyang, Senior Manager of the Online Banking Department of the Shandong Branch of Industrial and Commercial Bank of China, a delegation visited Linyi Huadong Metal City to conduct specialized business exchanges on empowering the digital transformation of the recycled resource recovery industry. The discussions focused on reviewing progress in deepening innovative financial services for “payment triggers invoicing,” supporting the improvement of quality and efficiency in recycled metal trading within the industrial park, and ensuring compliant development. At present, Huadong Metal City’s “payment triggers invoicing” business is being fully piloted and promoted among merchants in the industrial park.

On May 25, 2026, Hubei Jingxiang New Materials Co., Ltd., a recycled resource recovery enterprise in Tianmen City, regularly needs to conduct recycled resource procurement business with natural persons and has long faced common industry challenges, including “upstream natural persons being unable to issue invoices, insufficient enterprise input tax 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 has achieved full-process digitalization of “enterprise displays a QR code, individual scans the code, tax is calculated automatically, and invoices are issued immediately,” effectively resolving the pain point of difficult invoice issuance during procurement in the recycled resource industry. “In the past, when purchasing recycled resources from individual collectors, we had to repeatedly communicate about invoicing. 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 fund flow, invoice flow, and personnel flow are automatically matched and consistent, which both reduces tax compliance costs and avoids tax-related risks,” said the financial manager of 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 addressed the lack of input invoices but also greatly simplified financial accounting procedures and ensured traceability throughout the transaction process.

On June 8, 2026, after Guoji Grassroots Old Hotpot Restaurant in Jiulongyuan, Jiulongpo District sold waste cooking oil, it logged onto 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 triggers invoicing” function for waste cooking oil in Chongqing. Catering enterprises only need to register on the “Catering Safety Online” platform and open a waste oil account to conduct transactions and issue invoices with waste cooking oil collection and transportation enterprises on the platform. Once payment is successful, transaction information is automatically synchronized in real time to the tax authority’s “Leqi” platform, which automatically issues a digital VAT invoice and transmits it to the “Catering Safety Online” platform for download by waste cooking oil collection and transportation enterprises. As of July 10, more than one thousand merchants had connected to the platform.

In early July 2026, Zihuan Lianjin completed a system-level direct connection with Industrial and Commercial Bank of China, and the reverse invoicing “invoice issuance triggers payment” function was officially launched.

On July 9, 2026, Fujian ICBC 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 recycled resource sector for the 3C Circular Economy Industrial Park project in Sanming City. The 3C electronic recycled resource reverse invoicing platform was officially launched in late May 2026. Since the project went online, its overall operations have been performing well. As of the end of June, seven enterprises had moved into the 3C Circular Economy Industrial Park in Sanming City, and three enterprises had successfully begun trading on the platform, with reverse invoicing volume for that month exceeding RMB 1.38 million. As the number of enterprises intending to move in continues to increase, the platform’s total transaction volume in 2026 is expected to exceed RMB 100 million, demonstrating strong potential for industrial development.

On July 10, 2026, Xuntan Technology successfully implemented a “three-flow integration reverse invoicing system” and assisted Zhejiang Hongye Supply and Marketing Recycled Resources Co., Ltd. in successfully issuing its first three-flow integration reverse invoice, providing recycled resource recovery enterprises nationwide with a full-chain solution for compliant operations, tax reductions, 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 assisted Zhuzhou Resource Investment Recycled Resources Comprehensive Utilization Co., Ltd., a joint venture between Wanrong Resource and Environment Group and Zhuzhou Resource Investment Group, in issuing Hunan Province’s first reverse invoice for recycled resource procurement through the online platform and the Electronic Tax Bureau at the Green Sorting Center for Recycled Resources in Tianyuan District, Zhuzhou City.

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

On July 14, 2026, China Recycling (Tianjin) Recycled Resources Co., Ltd. and Industrial and Commercial Bank of China engaged in in-depth cooperation and, relying on the Leqi digital open platform for taxation, successfully completed the system integration, debugging, and acceptance work for “three-flow integration reverse invoicing,” 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 Recycled Resources Group Co., Ltd., successfully issued its first “reverse invoicing” invoice through the digital service system for “three-flow integration reverse invoicing” jointly developed by the “Tianfu Recycled Resources Cloud” platform and Alipay. This is the first substantive implementation of the digital collaboration results between the two parties following their earlier strategic cooperation agreement, marking a milestone step forward for Sichuan Province’s recycled resource industry in digital transformation and tax compliance development.

On July 30, 2026, the Hebei Recycling 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 the first “three-flow integration reverse invoice” for recycled resource recovery. This model connects the data closed loop of fund flow, goods flow, and invoice flow, achieving “payment triggers invoicing, invoicing triggers tax payment, and tax payment triggers treasury receipt.”

On September 8, 2026, Steel Collection, a professional internet platform for the scrap steel industry, successfully completed the full process of three-flow integration reverse invoicing. By connecting to the Alipay channel, it assisted Mianzhu Shengquan Scrap Metal Procurement Co., Ltd. in Sichuan Province in successfully issuing its first reverse invoice through the Leqi platform.

In September 2026, to implement the pilot requirements of the State Taxation Administration for “three-flow integration” reverse invoicing in recycled resources, the Jieyang Branch of Industrial and Commercial Bank of China successfully processed the first recycled resource recovery three-flow integration reverse invoicing transaction within its jurisdiction. As the only large state-owned bank among the first batch to obtain qualification for the State Taxation Administration’s Leqi joint-use platform, the implementation of this business represented an important breakthrough for the branch in digital bank-tax cooperation.