To address the difficulties in invoicing for recycled resource recovery, lack of input tax credits, and weak supervision, the State Taxation Administration has vigorously promoted reverse invoicing. Many regions have simultaneously implemented integrated services of payment-triggered invoicing, tax payment upon invoicing, and treasury deposit upon tax payment. Covering areas such as waste materials and agricultural products, these services provide a mature compliance framework for photovoltaic recycling.

On January 3, 2025, the Tax Service of Linshu County, Linyi City, Shandong Province, helped Linyi Qitai Rubber Co., Ltd. implement “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 Tax Service of Laixi City under the State Taxation Administration helped Qingdao Hailvyuan Circular Technology Co., Ltd. issue a “three-flow integration” reverse invoice.

On February 5, 2026, Jingdezhen City, Jiangxi Province, had implemented “payment-triggered invoicing” in 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 sectors—recycled resources, gas stations, parking properties, and agricultural product procurement—to make targeted breakthroughs and empower the ecosystem. In the recycled resources sector, it leverages the “Reverse Invoicing Assistant” SaaS cloud product to provide convenient services of “reverse invoicing upon payment, tax payment upon invoicing, and treasury deposit upon tax payment,” addressing industry pain points such as the difficulty for individuals to issue invoices and enterprises’ lack of input tax credit documentation. The service has been implemented in Jiaxing, Shaoxing, Quzhou, Lishui, and other locations, serving multiple county-level resource recycling and manufacturing enterprises. The project of Jiaao Environmental Protection, a listed company in Jiaxing alone, has issued invoices totaling more than RMB 70 million, accelerating the extension of financial services into the recycled resources industrial 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 Convenient Tax Services” (Tax General Taxpayer Services Notice [2026] No. 18), which mentioned promoting the establishment of a co-governance ecosystem. It called for accelerating the promotion of the “joint use” model of Leqi, focusing on third-party payment institutions with strong compliance capabilities, advanced information technology, and broad market coverage, and bringing more high-quality entities into tax informatization ecosystem development. It also called for expanding the application scenarios of “payment-triggered invoicing,” extending it from high-frequency livelihood sectors such as parking lots, supermarket and retail, agricultural product procurement, waste recycling, catering and accommodation, culture and tourism entertainment, and transportation, connecting payment and invoicing, improving the invoicing experience for business entities and invoice-use experience for consumers, and promoting the digital transformation of the economy and society. The document also called for publicizing positive cases of compliant operations and honest tax payment, demonstrating the positive effects of compliant operations on enterprise development, and fostering an atmosphere of honest business practices and fair competition throughout society. It further called for continued exposure of typical tax-related illegal cases, sending a strong signal of lawful handling and severe punishment of tax-related violations, and guiding enterprises to firmly establish the concepts of lawful and honest tax payment and compliant operations.

In March 2026, the Tax Service of Dezhou City, Shandong Province, under the State Taxation Administration launched the project “Promoting Application Scenarios for ‘Payment-Triggered Invoicing.’” At present, “payment-triggered invoicing” is mainly applied in agricultural product procurement and recycled resource recovery, with a focus on resolving pain points such as the difficulty, low efficiency, and high risk of invoice issuance when individuals 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-triggered 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 reached 70%, while that among agricultural product procurement enterprises reached 75.82%.

On April 13, 2026, the Duyun Branch of ICBC Guizhou successfully established a reverse invoicing business partnership with a recycled resource recovery limited liability company in Guizhou. Leveraging the “zero-cost, low-threshold, high-efficiency” advantages of the Reverse Invoicing Assistant, the branch provided dedicated service team guidance and support throughout the process, including individual real-name registration, enterprise operator order placement, individual QR-code scanning to verify and confirm orders, enterprise finance personnel reviewing payments using the corporate online banking U-shield, and online invoice downloading. This achieved a complete closed loop covering transactions, payments, invoicing, and declarations, providing 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 for recycled resource recovery scenarios. Previously, in transactions involving agricultural and sideline products and recycled resources between enterprises and individuals, difficulties in obtaining invoices, claiming VAT deductions, and facilitating invoice issuance by individuals were widespread. Enterprises faced financial and tax risks, while individuals lacked incentives to issue invoices. To address these industry pain points, the Wuzhou Branch of ICBC created 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 recycled resources—achieving empowerment across all scenarios. Through cooperation with supply and marketing cooperatives and resource recovery enterprises in multiple locations, it created a comprehensive digital financial 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, East China Metal City in Linyi, Shandong, held discussions with the Shandong Branch of Industrial and Commercial Bank of China on deepening cooperation in “payment-triggered invoicing” business. Led by Teng Haiyang, Senior Manager of the Online Banking Department, a delegation from the Shandong Branch of Industrial and Commercial Bank of China visited East China Metal City in Linyi for dedicated business exchanges on empowering the digital transformation of the recycled resource recovery industry. The discussions focused on summarizing progress in deepening innovative financial services for “payment-triggered invoicing” and supporting higher-quality, more efficient, and compliant development of recycled metal transactions in the industrial park. At present, East China Metal City is conducting comprehensive pilot promotion of “payment-triggered invoicing” business 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 needed to conduct recycled resource procurement business with individuals and had long faced common industry challenges: “upstream individuals 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 enterprise has actively cooperated in completing its application. Through direct connection between the electronic invoice service platform and the payment system, it achieved full-process digitalization of “enterprise displays code, individual scans code, automatic tax calculation, and instant invoicing,” effectively resolving the pain point of difficult invoice issuance in the procurement process of the recycled resources 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, the ‘three-flow integration’ reverse invoicing function enables invoicing upon QR-code scanning and tax payment upon payment. The fund flow, invoice flow, and personnel flow are automatically matched and consistent, which both reduces tax-handling costs and avoids tax-related risks,” said the financial officer of Jingxiang New Materials. According to enterprise feedback, to date, the company has completed invoicing for multiple individual 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 the transaction process.

On June 8, 2026, after Guoji Grassroots Old Hotpot Restaurant in Jiulongyuan, Jiulongpo District sold food-service waste oil, it logged into the “Catering Safety Online” platform to verify relevant information, and the system automatically issued an electronic ordinary VAT invoice, marking the implementation of the “payment-triggered invoicing” function for food-service waste oil in Chongqing. Catering enterprises need only register on the “Catering Safety Online” platform and open a waste oil account to conduct transactions and issue invoices with food-service waste oil collection and transportation enterprises on the platform. Upon successful payment, transaction information is automatically synchronized in real time to the tax “Leqi” platform, which automatically issues a VAT digital electronic invoice and transmits it to the “Catering Safety Online” platform for download by food-service waste 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 system-level direct integration with Industrial and Commercial Bank of China, 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 recycled resources sector for the 3C Circular Economy Industrial Park project in Sanming City. The 3C electronic recycled resources reverse invoicing platform officially went online in late May 2026. Since its launch, the project has maintained sound overall operations. 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 exceeding RMB 1.38 million that month. As the number of enterprises intending to join continues to increase, the platform’s total transaction volume in 2026 is expected to exceed RMB 100 million, demonstrating strong industrial development potential.

On July 10, 2026, Xuntan Technology successfully implemented a “three-flow integration reverse invoicing system” and helped Zhejiang Hongye Supply and Marketing Recycled Resources Co., Ltd. smoothly issue its first three-flow integration reverse invoice, providing recycled resource recovery enterprises nationwide with a full-chain solution for compliant operations, tax reduction benefits, 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 helped Zhuzhou Resource Investment Recycled Resources Comprehensive Utilization Co., Ltd., a joint venture between Wanrong Resource and Environment Group and Zhuzhou Resource Investment Group, issue Hunan Province’s first reverse invoice for recycled resource procurement through the online platform and the Electronic Tax Bureau at the Recycled Resources Green Sorting Center 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 built 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. worked closely with Industrial and Commercial Bank of China and, relying on the Leqi Digital Open Platform for taxation, successfully completed system integration, testing, and acceptance for “three-flow integration reverse invoicing,” and successfully issued its first reverse invoice on 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 invoice” through the “three-flow integration reverse invoicing” digital service system jointly built by the “Tianfu Recycled Resources Cloud” platform and Alipay. This is the first substantive implementation of the parties’ digital collaboration following their previous strategic cooperation agreement, marking a milestone step forward for Sichuan Province’s recycled resources industry in digital transformation and tax compliance development.

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

On August 18, 2026, Guangdong Resource and Environment successfully issued the first “three-flow integration reverse invoice” for recycled resource recovery. This model connects a closed data loop among fund flow, goods flow, and invoice flow, enabling “invoicing upon payment, tax payment upon invoicing, and treasury deposit upon tax payment.”

On September 8, 2026, Gangshoushou, a professional internet platform for the scrap steel industry, successfully completed the full-chain process of three-flow integration reverse invoicing. By connecting to the Alipay channel, it helped Mianzhu Shengquan Scrap Metal Acquisition Co., Ltd. in Sichuan Province successfully issue its first reverse invoice on the Leqi platform.