For eligible taxpayers that are exempted from issuance of e-Invoice, are they required to issue consolidated e-Invoice and self-billed e-Invoice? 已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？

For eligible taxpayers that are exempted from issuance of e-Invoice, are they required to issue consolidated e-Invoice and self-billed e-Invoice?

Eligible taxpayers who are exempted from the issuance of e-Invoice in accordance with section 1.6.1 of the e-Invoice Guideline are not required to issue consolidated e-Invoice and self-billed e-Invoice.
However, IRBM would encourage the exempted taxpayers to adopt e-Invoice on a voluntary basis.

已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？
不需要。

📌 规则说明
对于符合《e-Invoice Guideline》第 1.6.1 条并获得豁免的纳税人：
➡ 无需开具以下任何电子发票：

❌ 合并电子发票（Consolidated e-Invoice）
❌ 自开电子发票（Self-billed e-Invoice）

📌 但有一项建议
虽然不强制：
➡ IRBM 鼓励（encourage）豁免纳税人自愿采用 e-Invoice
👉 即：

可选择提早实施
为未来强制实施做好准备

已豁免 = 完全不需要开任何 e-Invoice（包括 self-billed）

View For eligible taxpayers that are exempted from issuance of e-Invoice, are they required to issue consolidated e-Invoice and self-billed e-Invoice? 已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？ details on official website Know more about this service. More Details

DSA Corporate Secretarial Services Sdn Bhd Philippines

Philippines