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e-Invoice Guideline Version 2.2:Acquiring Goods or Services from Individuals who are not conducting Business


Here is a brief overview of the e-invoice impact when acquiring goods or services from individuals who are not conducting business:


1)Self-billed e-invoice needs to be issued by the business acquiring goods/services from the individual


2)For example, if Company XYZ buys used furniture from John, an individual selling some household items, Company XYZ has to issue a self-billed e-invoice to John


3)The self-billed e-invoice should capture John's details, like name, TIN, address, etc., as the 'Supplier'. Other details like item description, amount, tax etc., are also captured


4)By issuing this self-billed e-invoice and submitting it to IRBM for validation, Company XYZ complies with the e-invoicing requirement


5)The validated self-billed e-invoice serves as proof of income for John and proof of expense for Company XYZ


Key Points:


1) Business transacting with non-business individuals must issue self-billed e-invoice


2) Individual becomes a 'Supplier' in this self-billed e-invoice


3) Procedures are the same as those for issuing other self-billed e-invoices





下面简要介绍向非经商的个人购买商品或服务时,其电子发票的影响:


1)自开电子发票需要由向非经商的个人购买商品或服务的企业开出。


2)例子:如果 XYZ 公司从出售一些家庭用品的个人 John 处购买二手家具,XYZ 公司必须向 John 开具自开票电子发票


3)作为 "供应商",自开电子发票应记录 John 的详细信息,如姓名、税务号码、地址等。其他详细信息,如项目描述、金额、税金等,也会被记录下来。


4)通过开具自开电子发票并提交给 IRBM 进行验证,XYZ 公司符合电子发票要求


5)经过验证的自开电子发票可作为 John 的收入证明和 XYZ 公司的支出证明。


要点:


1)与非企业个人进行交易的企业,必须开具自开电子发票


2) 该非企业个人成为该自开电子发票的 "供应商


3) 程序与开具其他自开电子发票的相同


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