Mar 20,2026 NEWS
What is the e-Invoice treatment for director fees? 董事酬金（Director Fees）的电子发票（e-Invoice）处理方式是什么？
What is the e-Invoice treatment for deposits? 押金（Deposit）的电子发票（e-Invoice）处理方式是什么？
Mar 18,2026 NEWS
Which types of income fall into the scope for e-Invoice, considering taxpayers may have a range of income sources of contributing to their annual turnover (e.g., interest income, investment income, gains from investment disposal)? 哪些类型的收入属
Prior to full implementation, there may be suppliers who do not issue e-Invoice as they have not reached the mandatory implementation phase / date. In this situation, will IRBM accept normal invoices issued by these suppliers? 鍦ㄥ叏闈㈠疄鏂藉墠锛岃嫢渚涘
Is an e-Invoice required for return of monies to buyers? 向买方退款时是否需要开具电子发票（e-Invoice）？
Can taxpayers issue one (1) credit note e-Invoice to adjust multiple original e-Invoices? 纳税人是否可以用一张 Credit Note e-Invoice 调整多张原始电子发票？
What is the timeframe to issue e-Invoice adjustments (i.e., debit note, credit note and refund note) after the 72-hours validation period? 72 Debit Note / Credit Note / Refund Note
Mar 17,2026 NEWS
Following the above scenario, if the issuer notices the mistake only in the following week, how should the issuer rectify the mistake in this case? 若开具方在一周后才发现电子发票错误，应如何更正？
Following the above scenario, if the issuer does not want to cancel the e-Invoice but decides to issue a credit note / debit note / refund note e-Invoice to make adjustment, will this be allowed?
If the issuer accidentally made a mistake or an information was provided inaccurately during the issuance of e-Invoice / self-billed e-Invoice, how should the issuer rectify this mistake if the issuer notices the mistake within 72-hour from time of valida
