“Article 4. Rules for issuance, management and use of invoices and records
1. When selling goods or providing services, the seller shall issue and send invoices to buyers (including goods/services used for sales promotion, advertising or as samples, goods/services gifted, donated, exchanged or used as salary payment to employees and internal use (except goods which are internally rotated in production process), and goods rented, lent or returned). Such invoices shall have adequate contents written according to the provisions in Article 10 hereof, except e-invoices which must follow the standard format prescribed by tax authorities as prescribed in Article 12 hereof.”
Based on the above regulations, in the case where the Company issues components and materials for the purpose of product warranty (within the warranty period) according to the warranty obligations stipulated in the sales contract between the Company and the customer, the Company is not obligated to issue invoices for the components and materials provided.
The Company should fully retain documents and evidence proving the legality and reasonableness of the product warranty activities to present when requested by the relevant state authorities.