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For certain corporate agents where the existing process includes the issuance of invoice to the company, can the current process of the corporate agent issuing the e-Invoice be maintained instead of being under self-billed e-invoice?
For certain corporate agents where the existing process includes the issuance of invoice to the company, can the current process of the corporate agent issuing the e-Invoice be maintained instead of being under self-billed e-invoice?

For certain corporate agents where the existing process includes the issuance of invoice to the company, can the current process of the corporate agent issuing the e-Invoice be maintained instead of being under self-billed e-invoice?

For certain corporate agents where the existing process includes the issuance of invoice to the company, can the current process of the corporate agent issuing the e-Invoice be maintained instead of being under self-billed e-invoice?

Buyer (i.e., taxpayer that makes payment to agents, dealers and distributors) is required to issue self-billed e-Invoice for payments or any other incentives (whether in monetary form or otherwise made) to the agent, dealers and distributors as outlined under Section 9.4 of the e-Invoice Specific Guideline. 

This requirement applies regardless of whether the agents, dealers and distributors are individual or corporate (i.e., supplier in this case). The buyer is obliged to share validated self-billed e-Invoice with the supplier upon validation.
In this regard, the agents, dealers and distributors are not required to issue an e-Invoice to the taxpayers who make payment.    

对于企业代理（corporate agents），是否可以继续由代理方自行开具 e-Invoice，而不使用自开电子发票（self-billed e-Invoice）？  

不可以。根据 《e-Invoice Specific Guideline》第 9.4 条的规定：
➡ 买方（即向代理商、经销商或分销商付款的纳税人）必须开具自开电子发票（self-billed e-Invoice），用于记录相关付款或任何形式的激励（包括金钱或非金钱）。
📌 适用范围
该要求适用于：
  • 个人代理（individual agents）
  • 公司代理（corporate agents）
即不论代理方是个人还是公司，规则均相同。
📌 重要义务
  • 买方必须在电子发票通过验证后，
    ➡ 将已验证的自开电子发票提供给代理方（supplier）
  • 同时：
➡ 代理商、经销商或分销商无需再向买方开具电子发票
📌 总结
  • 不可维持旧做法（代理开票） → ❌
  • 必须由付款方开具 self-billed e-Invoice → ✅
  • 适用于所有代理（个人 + 公司） → ✅



 
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