Are businesses allowed to issue consolidated e-Invoice for all types of transactions where the Buyers do not require an e-Invoice? 企业是否可以对所有买方未要求电子发票的交易开具合并电子发票（Consolidated e-Invoice）？
Are businesses allowed to issue consolidated e-Invoice for all types of transactions where the Buyers do not require an e-Invoice?
Yes, the supplier is allowed to issue consolidated e-Invoice for transactions where no request for e-Invoice has been made by the buyer, regardless of business-to-business (B2B), business-to-consumer (B2C) or business-to-government (B2G) transactions, except for transactions / activities listed under Section 3.7 of the e-Invoice Specific Guideline.
企业是否可以对所有买方未要求电子发票的交易开具合并电子发票（Consolidated e-Invoice）？
可以。
若买方没有要求开具电子发票（e-Invoice），供应商可以将相关交易合并开具为一张合并电子发票（consolidated e-Invoice）。
该安排适用于以下所有交易类型：
Yes, the supplier is allowed to issue consolidated e-Invoice for transactions where no request for e-Invoice has been made by the buyer, regardless of business-to-business (B2B), business-to-consumer (B2C) or business-to-government (B2G) transactions, except for transactions / activities listed under Section 3.7 of the e-Invoice Specific Guideline.
企业是否可以对所有买方未要求电子发票的交易开具合并电子发票（Consolidated e-Invoice）？
可以。
若买方没有要求开具电子发票（e-Invoice），供应商可以将相关交易合并开具为一张合并电子发票（consolidated e-Invoice）。
该安排适用于以下所有交易类型：
- 企业对企业（B2B）
- 企业对消费者（B2C）
- 企业对政府（B2G）
Mar 12,2026