To address the challenges of difficult invoicing, insufficient input VAT documentation, and weak supervision in the recycling of renewable resources, the State Taxation Administration has been vigorously promoting reverse invoicing. Multiple regions have simultaneously implemented integrated services covering invoice issuance upon payment, tax payment upon invoicing, and tax remittance to the treasury upon payment. These services cover fields such as waste and used materials and agricultural products, providing a mature and compliant model for photovoltaic recycling.

On February 5, 2026, Jingdezhen City, Jiangxi Province, had implemented "invoice issuance upon payment" across multiple scenarios, including renewable 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: renewable resources, gas stations, parking property management, and agricultural product procurement, achieving targeted breakthroughs and enabling the ecosystem. In the renewable resources scenario, with the help of the "Reverse Invoicing Assistant" SaaS cloud product, it provides convenient services covering "reverse invoice issuance upon payment, tax payment upon invoicing, and tax remittance to the treasury upon payment," addressing industry pain points such as difficulties for individuals in issuing invoices and the lack of input vouchers for enterprises. It has currently been implemented in Jiaxing, Shaoxing, Quzhou, Lishui, and other places, serving several county-level resource recycling and manufacturing enterprises. In the Jiaao Environmental Protection project, a listed company in Jiaxing alone, invoices totaling more than 70 million yuan were issued, 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 "Spring Breeze Action for Convenient Tax Services" (Shui Zong Na Fu Fa [2026] No. 18), which mentioned promoting the development of a collaborative governance ecosystem. It called for accelerating 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 attracting more high-quality entities to participate in the construction of the tax informatization ecosystem. It also called for expanding application scenarios for "invoice issuance upon payment," further extending "invoice issuance upon payment" from high-frequency livelihood areas such as parking lots, supermarket retail, agricultural product procurement, waste recycling, catering and accommodation, culture, tourism and entertainment, and transportation and travel, connecting payment with 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 also proposed publicizing positive cases of compliant operations and honest tax payment, demonstrating the positive role of compliant operations in enterprise development, and fostering a sound social atmosphere of honest operations and fair competition. It further called for the continued exposure of typical tax-related illegal cases, sending a strong signal that tax-related violations will be handled in accordance with the law and severely cracked down on, and guiding enterprises to firmly establish the concept of lawful and honest tax payment and compliant operations.

In March 2026, the Dezhou Municipal Taxation Bureau of Shandong Province under the State Taxation Administration launched a project to "promote the application of 'invoice issuance upon payment' scenarios." At present, "invoice issuance upon payment" is mainly applied in the fields of agricultural product procurement and renewable resource recycling, focusing on resolving pain points such as difficulty, low efficiency, and high risk in invoice issuance for individuals selling agricultural products and waste and used materials.

On April 2, 2026, the Information Office of the Zibo Municipal People's Government held a press conference to introduce the implementation results of "invoice issuance upon transaction." The "three-flow integrated reverse invoicing" model is mainly applied in the fields of renewable resource recycling and agricultural product procurement. It has now been fully promoted, with the application rate among eligible renewable resource recycling enterprises reaching 70% and the application rate among agricultural product procurement enterprises reaching 75.82%.

On April 13, 2026, ICBC Guizhou Duyun Branch successfully reached a reverse invoicing business cooperation agreement with a renewable resource recycling limited liability company in Guizhou. The branch fully leveraged the product advantages of the Reverse Invoicing Assistant, namely "zero cost, low threshold, and high efficiency." A dedicated service team provided guidance and support throughout the entire process, including real-name registration of individuals, order placement by enterprise operators, QR code scanning by individuals to verify and confirm orders, payment review by enterprise finance staff through corporate online banking U-Shield, and online invoice downloading. This enabled a closed-loop process covering transaction, payment, invoicing, and declaration, providing resource recycling enterprises with a convenient one-stop experience for "invoice issuance upon payment."

On May 6, 2026, ICBC Guangxi Wuzhou Branch achieved an important breakthrough in reverse invoicing for renewable resource recycling scenarios. In the past, in transaction scenarios involving agricultural and sideline products and renewable resources between enterprises and individuals, problems such as difficulty obtaining invoices, difficulty deducting value-added tax, and inconvenience for individuals in issuing invoices were common. Enterprises faced fiscal and tax risks, while individuals lacked sufficient motivation to issue invoices. To address these industry pain points, ICBC Wuzhou Branch created an integrated service solution for enterprises featuring "fund settlement + reverse invoicing + 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 extended the "invoice issuance upon payment" service into four key areas: gas stations, parking property management, agricultural product procurement, and renewable resources, enabling scenarios across the entire region. Through cooperation with supply and marketing cooperatives and resource recycling enterprises in multiple locations, it created a package digital finance model integrating "financing + payment + invoicing."

On May 14, 2026, ICBC Wuxi Branch's invoice issuance upon payment service had been widely applied in Wuxi across industries such as renewable resource recycling enterprises, gas stations, and supermarkets.

On May 20, 2026, Linyi Huadong Metal City in Shandong and the Shandong Branch of Industrial and Commercial Bank of China held discussions on deepening cooperation in the "invoice issuance upon payment" business. Teng Haiyang, Senior Manager of the Online Finance Department of the Shandong Branch of Industrial and Commercial Bank of China, led a team to Linyi Huadong Metal City to conduct special business exchanges on empowering the digital transformation of the renewable resource recycling industry. The exchange focused on summarizing the current stage of deepening the innovative financial service of "invoice issuance upon payment" to help improve the quality and efficiency of recycled metal transactions in the park and promote compliant development. At present, Huadong Metal City's "invoice issuance upon payment" business is being piloted and promoted comprehensively among merchants in the park.

On May 25, 2026, Hubei Jingxiang New Materials Co., Ltd., a renewable resource recycling enterprise in Tianmen City, needed to carry out daily renewable resource procurement business with individuals and had long faced common industry challenges, including "upstream individuals unable to issue invoices, insufficient input tax deductions for enterprises, and high financial management costs." Since the launch of the "three-flow integration" reverse invoicing scenario, the enterprise has actively cooperated in completing scenario application. Through direct connection between the electronic invoice service platform and the payment system, it has realized full-process digitalization covering "enterprise QR code display, individual QR code scanning, automatic tax calculation, and instant invoice issuance," effectively solving the pain point of difficult invoicing in the procurement process of the renewable resources industry. "In the past, when purchasing renewable resources from individual suppliers, we had to communicate repeatedly about invoicing matters. This was not only inefficient but also involved compliance risks. Now, through the 'three-flow integration' reverse invoicing function, invoices can be issued immediately by scanning a QR code, and taxes are settled upon payment. The capital flow, invoice flow, and personnel flow are automatically matched and consistent, which not only reduces tax-handling costs but also avoids tax-related risks," said the financial manager of Jingxiang New Materials. According to enterprise feedback, as of now, the company has completed invoicing for multiple procurement transactions from individuals through the "three-flow integration" reverse invoicing function, with the cumulative invoiced amount reaching 100,000 yuan. This has not only resolved the lack of input invoices but also greatly simplified the financial accounting process and achieved full traceability throughout the transaction process.