Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month? MSME 是否可以按月开具合并电子发票（Consolidated e-Invoice）？

Are MSMEs allowed to issue consolidated e-Invoice on a monthly basis to record all transactions within the month?

Yes, MSMEs are allowed to issue consolidated e-Invoice to record all transactions conducted in the previous month, except for activities / transactions stipulated under section 3.7 of the e-Invoice Specific Guideline.

MSME 是否可以按月开具合并电子发票（Consolidated e-Invoice）？
可以。

📌 规则说明
中小微企业（MSME）可以：
➡ 按月开具一张合并电子发票（consolidated e-Invoice）
用于记录前一个月内的所有交易

⚠️ 例外情况
以下情况除外：
➡ 《e-Invoice Specific Guideline》第 3.7 条所列明的特定交易或活动
👉 这些交易不允许使用合并电子发票
MSME 可以“一个月一张”，但要避开特定限制交易

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Philippines