diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.java
index 29ddf75d..abdb5c3f 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.java
@@ -44,11 +44,13 @@ public interface KingdeeInvoicePoolMapper extends BaseMapper<KingdeeInvoicePool>
 	/**
 	 * 金蝶票据池镜像统一分页查询：仅出可用票（剩余可用金额>0 且未使用），认领/登记标记由 EXISTS 子查询直出
 	 *
-	 * @param page     分页参数
-	 * @param query    统一查询条件（已在上层完成 trim 与日期格式校验）
-	 * @param tenantId 当前租户
+	 * @param page              分页参数
+	 * @param query             统一查询条件（已在上层完成 trim 与日期格式校验）
+	 * @param tenantId          当前租户
+	 * @param customerUnitsOnly 客商单位过滤开关：开启时只出销/购方税号均登记在客商发票信息中的发票（与定时同步同开关）
 	 * @return 统一视图分页
 	 */
 	IPage<KingdeeInvoicePoolVO> selectInvoicePoolPage(IPage<KingdeeInvoicePoolVO> page,
-		@Param("query") KingdeeInvoicePoolQueryDTO query, @Param("tenantId") String tenantId);
+		@Param("query") KingdeeInvoicePoolQueryDTO query, @Param("tenantId") String tenantId,
+		@Param("customerUnitsOnly") boolean customerUnitsOnly);
 }
diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.xml b/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.xml
index b25b0ddc..0c1e7969 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.xml
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/mapper/KingdeeInvoicePoolMapper.xml
@@ -39,12 +39,24 @@
         AND p.available_amount &gt; 0 AND p.amount_use_status = '0'
     </sql>
 
+    <!-- 客商单位过滤：开票单位（销方）与受票单位（购方）税号均须登记在有效客商发票信息中
+         （与定时同步拉取过滤同开关同口径；自定义 SQL 无租户插件，手工带租户与逻辑删除） -->
+    <sql id="customerUnitsFilter">
+        AND EXISTS (SELECT 1 FROM blade_customer_invoice_info ci
+        WHERE ci.is_deleted = 0 AND ci.status = 1 AND ci.tenant_id = p.tenant_id AND ci.tax_no = p.saler_tax_no)
+        AND EXISTS (SELECT 1 FROM blade_customer_invoice_info cj
+        WHERE cj.is_deleted = 0 AND cj.status = 1 AND cj.tenant_id = p.tenant_id AND cj.tax_no = p.buyer_tax_no)
+    </sql>
+
     <select id="selectInvoicePoolPage" resultType="org.springblade.transport.pojo.vo.KingdeeInvoicePoolVO">
         SELECT
         <include refid="invoicePoolVoColumns"/>
         FROM blade_kingdee_invoice_pool p
         WHERE p.is_deleted = 0 AND p.status = 1 AND p.tenant_id = #{tenantId}
         <include refid="usableFilter"/>
+        <if test="customerUnitsOnly">
+            <include refid="customerUnitsFilter"/>
+        </if>
         <if test="query.invoiceNo != null and query.invoiceNo != ''">
             AND p.invoice_no LIKE CONCAT('%', #{query.invoiceNo}, '%')
         </if>
diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
index 71da584e..9a1580fd 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
@@ -63,6 +63,7 @@ import org.springblade.transport.mapper.FormalSettlementMapper;
 import org.springblade.transport.mapper.InvoiceReceiptMapper;
 import org.springblade.transport.mapper.InvoiceReceiptRecordMapper;
 import org.springblade.transport.mapper.InvoiceReceiptSettlementMapper;
+import org.springblade.transport.mapper.CustomerInvoiceInfoMapper;
 import org.springblade.transport.mapper.KingdeeInvoicePoolMapper;
 import org.springblade.transport.pojo.dto.InvoiceReceiptSaveRequest;
 import org.springblade.transport.pojo.dto.InvoiceReceiptStatusRequest;
@@ -70,6 +71,7 @@ import org.springblade.transport.pojo.dto.KingdeeInvoicePoolQueryDTO;
 import org.springblade.transport.pojo.entity.ContractManage;
 import org.springblade.transport.pojo.entity.CustomerArchive;
 import org.springblade.transport.pojo.entity.CustomerContact;
+import org.springblade.transport.pojo.entity.CustomerInvoiceInfo;
 import org.springblade.transport.pojo.entity.FormalSettlement;
 import org.springblade.transport.pojo.entity.FormalSettlementDetail;
 import org.springblade.transport.pojo.entity.InvoiceReceipt;
@@ -146,6 +148,7 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 	private final FormalSettlementDetailMapper formalSettlementDetailMapper;
 	private final CustomerArchiveMapper customerArchiveMapper;
 	private final CustomerContactMapper customerContactMapper;
+	private final CustomerInvoiceInfoMapper customerInvoiceInfoMapper;
 	private final IBfiService bfiService;
 	private final BfiProperties bfiProperties;
 	private final KingdeeApBillSyncSupport kingdeeApBillSyncSupport;
@@ -243,9 +246,10 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		return page;
 	}
 
-	/** 本地镜像真分页（可用过滤/认领登记标记均在 SQL 内直出） */
+	/** 本地镜像真分页（可用过滤/认领登记标记均在 SQL 内直出；客商单位过滤与定时同步同开关同口径） */
 	private IPage<KingdeeInvoicePoolVO> selectLocalPoolPage(KingdeeInvoicePoolQueryDTO query, long current, long size) {
-		return invoicePoolMapper.selectInvoicePoolPage(new Page<>(current, size), query, AuthUtil.getTenantId());
+		return invoicePoolMapper.selectInvoicePoolPage(new Page<>(current, size), query, AuthUtil.getTenantId(),
+			bfiProperties.getInvoiceReceipt().isCustomerUnitsOnly());
 	}
 
 	/**
@@ -1248,20 +1252,25 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		LocalDateTime windowStart = LocalDateTime.now().minusDays(bfiProperties.getInvoiceReceipt().getIncrementDays());
 		LocalDateTime windowEnd = LocalDateTime.now();
 		List<String> invoiceTypes = this.poolInvoiceTypeCodes();
+		// 客商单位过滤集：开关开启时一次性载入有效客商发票信息税号（销/购方税号都须命中才入镜像），整轮共享避免逐页查询
+		Set<String> customerTaxNos = bfiProperties.getInvoiceReceipt().isCustomerUnitsOnly() ? this.customerInvoiceTaxNos() : null;
 		SyncStats stats = new SyncStats();
-		log.info("金蝶全票池同步开始，增量窗口 {} ~ {}，发票种类：{}，单页 {} 条最多 {} 页（触顶自动二分切片）",
+		log.info("金蝶全票池同步开始，增量窗口 {} ~ {}，发票种类：{}，客商单位过滤：{}，单页 {} 条最多 {} 页（触顶自动二分切片）",
 			windowStart.format(POOL_TIME_FORMATTER), windowEnd.format(POOL_TIME_FORMATTER),
-			invoiceTypes.isEmpty() ? "不限制" : invoiceTypes, POOL_PAGE_SIZE, MAX_POOL_PAGES);
+			invoiceTypes.isEmpty() ? "不限制" : invoiceTypes, customerTaxNos != null ? "开启" : "关闭",
+			POOL_PAGE_SIZE, MAX_POOL_PAGES);
 		if (invoiceTypes.isEmpty()) {
-			this.syncWindowSlice(windowStart, windowEnd, null, stats);
+			this.syncWindowSlice(windowStart, windowEnd, null, customerTaxNos, stats);
 		} else {
 			// 单值参数拆轮：每个票种编码独立完整切片续扫，互不挤占翻页额度
 			for (String invoiceType : invoiceTypes) {
-				this.syncWindowSlice(windowStart, windowEnd, invoiceType, stats);
+				this.syncWindowSlice(windowStart, windowEnd, invoiceType, customerTaxNos, stats);
 			}
 		}
 		String summary = "金蝶全票池同步：翻页" + stats.pageCount + "页切片" + stats.sliceCount + "片拉取"
-			+ stats.pulledCount + "张发票，镜像新增" + stats.created + "更新" + stats.updated + "无变化"
+			+ stats.pulledCount + "张发票"
+			+ (stats.customerFiltered > 0 ? "（客商单位过滤" + stats.customerFiltered + "张）" : "")
+			+ "，镜像新增" + stats.created + "更新" + stats.updated + "无变化"
 			+ stats.mirrorUnchanged + "，补绑" + stats.bound + "，登记无变化跳过" + stats.unchanged
 			+ "，失败" + stats.failed + "，耗时" + (System.currentTimeMillis() - startMillis) + "ms";
 		log.info("金蝶全票池同步结束，{}", summary);
@@ -1284,6 +1293,8 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 	private static final class SyncStats {
 		/** A801-1 原始拉取张数 */
 		int pulledCount;
+		/** 客商单位过滤剔除张数（销/购方税号未同时登记在客商发票信息中，开关开启时统计） */
+		int customerFiltered;
 		/** 镜像新增条数（票池有、本地无） */
 		int created;
 		/** 镜像有变化并重写条数 */
@@ -1307,11 +1318,13 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 	 * 触顶说明该时间片数据 >2.5 万，从中点二分为两片递归续扫（递归深度受时间粒度自然收敛，
 	 * 单片 500 条以内 1 页即短页终止）
 	 *
-	 * @param sliceStart 切片起点（含）
-	 * @param sliceEnd   切片终点（不含，避免与下一片边界重复拉取）
-	 * @param stats      整轮统计累加器
+	 * @param sliceStart      切片起点（含）
+	 * @param sliceEnd        切片终点（不含，避免与下一片边界重复拉取）
+	 * @param customerTaxNos  客商发票信息税号集，null 表示客商单位过滤关闭（整轮共享）
+	 * @param stats           整轮统计累加器
 	 */
-	private void syncWindowSlice(LocalDateTime sliceStart, LocalDateTime sliceEnd, String invoiceType, SyncStats stats) {
+	private void syncWindowSlice(LocalDateTime sliceStart, LocalDateTime sliceEnd, String invoiceType,
+		Set<String> customerTaxNos, SyncStats stats) {
 		// 二分收敛保护：切片粒度细到 1 秒仍触顶说明远端异常（同秒 >2.5 万条不可能），不再二分直接记漏
 		if (!sliceStart.isBefore(sliceEnd)) {
 			log.error("金蝶全票池同步切片区间为空（{} ~ {}），远端 updateTime 粒度异常，放弃该切片", sliceStart, sliceEnd);
@@ -1325,6 +1338,13 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 			}
 			stats.pageCount++;
 			stats.pulledCount += rows.size();
+			// 客商单位过滤：销/购方税号未同时登记在客商发票信息中的发票不入镜像；
+			// 短页判定用原始条数，过滤后的空页不能提前终止翻页
+			int rawPageSize = rows.size();
+			if (customerTaxNos != null) {
+				rows = rows.stream().filter(row -> this.bothUnitsRegistered(row, customerTaxNos)).toList();
+				stats.customerFiltered += rawPageSize - rows.size();
+			}
 			BatchUpsertResult upsertResult = this.batchUpsertInvoicePool(rows);
 			stats.created += upsertResult.created();
 			stats.updated += upsertResult.updated();
@@ -1336,8 +1356,8 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 				stats.unchanged += refreshResult.unchanged();
 				stats.failed += refreshResult.failed();
 			}
-			// 远程短页：该片到底，正常终止
-			if (rows.size() < POOL_PAGE_SIZE) {
+			// 远程短页：该片到底，正常终止（按原始拉取条数判断，客商过滤不改变翻页节奏）
+			if (rawPageSize < POOL_PAGE_SIZE) {
 				stats.sliceCount++;
 				return;
 			}
@@ -1355,13 +1375,34 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 			}
 			log.warn("金蝶全票池同步切片 {} ~ {} 触达翻页保护 {} 页（{} 条），二分续扫 [{} ~ {}) + [{} ~ {})",
 				sliceStart, sliceEnd, MAX_POOL_PAGES, MAX_POOL_PAGES * POOL_PAGE_SIZE, sliceStart, mid, mid, sliceEnd);
-			this.syncWindowSlice(sliceStart, mid, invoiceType, stats);
-			this.syncWindowSlice(mid, sliceEnd, invoiceType, stats);
+			this.syncWindowSlice(sliceStart, mid, invoiceType, customerTaxNos, stats);
+			this.syncWindowSlice(mid, sliceEnd, invoiceType, customerTaxNos, stats);
 			return;
 		}
 		stats.sliceCount++;
 	}
 
+	/**
+	 * 有效客商发票信息税号集（状态正常且未删除，MP 租户插件自动隔离租户）：
+	 * 客商单位过滤开关开启时，同步拉取与票池展示查询共用的单位白名单
+	 */
+	private Set<String> customerInvoiceTaxNos() {
+		return customerInvoiceInfoMapper.selectList(Wrappers.<CustomerInvoiceInfo>lambdaQuery()
+				.eq(CustomerInvoiceInfo::getStatus, 1)
+				.eq(CustomerInvoiceInfo::getIsDeleted, 0)).stream()
+			.map(CustomerInvoiceInfo::getTaxNo)
+			.filter(StringUtil::isNotBlank)
+			.collect(Collectors.toSet());
+	}
+
+	/**
+	 * 开票单位（销方）与受票单位（购方）税号是否均已登记在客商发票信息中；税号缺失视为未登记（开关开启时不入镜像）
+	 */
+	private boolean bothUnitsRegistered(BfiInvoicePoolVO row, Set<String> customerTaxNos) {
+		return StringUtil.isNotBlank(row.getSalerTaxNo()) && StringUtil.isNotBlank(row.getBuyerTaxNo())
+			&& customerTaxNos.contains(row.getSalerTaxNo()) && customerTaxNos.contains(row.getBuyerTaxNo());
+	}
+
 	/** 已登记票跟随刷新结果统计（绑定/刷新/无变化/失败） */
 	private record RefreshResult(int bound, int unchanged, int failed) {
 	}