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For the purposes of self-billed e-Invoice on importation of goods, which goods value should the taxpayers adopt?
For the purposes of self-billed e-Invoice on importation of goods, which goods value should the taxpayers adopt?

For the purposes of self-billed e-Invoice on importation of goods, which goods value should the taxpayers adopt?

For the purposes of self-billed e-Invoice on importation of goods, which goods value should the taxpayers adopt?

Taxpayer is required to input the actual transaction value incurred as stated in the foreign supplier’s invoice for e-Invoice purposes. Where applicable, taxpayer may include the extra charges applicable as per the agreed incoterms under “Details of other charges” field.
  
在开具进口货物的自开电子发票（self-billed e-Invoice）时，应采用哪一个货值？  

纳税人应采用：
➡ 外国供应商发票中所列明的实际交易金额（actual transaction value），作为电子发票的金额依据。
📌 补充说明
在适用情况下，纳税人可根据双方约定的 国际贸易术语（Incoterms）：
➡ 将相关的额外费用（extra charges）（如运费、保险费等）
填写在电子发票的 **“Details of other charges（其他费用详情）”**栏位中。
📌 总结
  • 主要金额 → ✅ 使用供应商发票的实际交易金额
  • 额外费用 → ✅ 可按 Incoterms 填入 “其他费用”

 
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