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Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？
Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？

Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？

Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents?

Yes, a self-billing arrangement can be done on a net commission basis (gross amount minus reversals), provided the line details of the commission reversals are being included in the self-billed e-Invoice.

自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？
可以。自开电子发票可以按**净佣金方式（net commission basis）**开具，即：
➡ 总额（gross amount）减去冲回金额（reversals）
📌 重要条件
在采用净额方式开具时，必须：
➡ 在自开电子发票中清楚列示每一项佣金冲回（commission reversals）的明细（line details）。
📌 总结
  • 可按净额开具 → ✅
  • 必须列出冲回明细 → ✅（不可只写净额）
这样可确保金额与提供给代理的对账单一致，同时也符合 IRBM 的透明度与合规要求。
 
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