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
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?
The compliance obligation of issuing e-Invoice lies with the Supplier (or the Buyer in the case of self-billed e-Invoice). As such, during the transitional period, taxpayers will be allowed to provide either normal bill / receipt / invoice (if the Supplier has yet to implement e-Invoice in accordance with the implementation timeline) or validated e-Invoice to substantiate a transaction for tax purposes until full implementation of e-Invoice.
在全面实施前，若供应商尚未实施电子发票，IRBM 是否接受普通发票？
会接受。在电子发票（e-Invoice）全面实施之前，开具电子发票的合规责任在于供应商（或在自开电子发票情况下为买方）。
因此，在过渡期间（transitional period）：
➡ 纳税人可以使用以下任一文件作为交易的税务证明：
📌 重点说明
📌 总结
在全面实施前：
✅ 普通发票仍被 IRBM 接受
✅ 或使用 e-Invoice
直到电子发票制度全面强制实施后，才必须统一使用电子发票。
The compliance obligation of issuing e-Invoice lies with the Supplier (or the Buyer in the case of self-billed e-Invoice). As such, during the transitional period, taxpayers will be allowed to provide either normal bill / receipt / invoice (if the Supplier has yet to implement e-Invoice in accordance with the implementation timeline) or validated e-Invoice to substantiate a transaction for tax purposes until full implementation of e-Invoice.
在全面实施前，若供应商尚未实施电子发票，IRBM 是否接受普通发票？
会接受。在电子发票（e-Invoice）全面实施之前，开具电子发票的合规责任在于供应商（或在自开电子发票情况下为买方）。
因此，在过渡期间（transitional period）：
➡ 纳税人可以使用以下任一文件作为交易的税务证明：
- 普通单据／收据／发票（normal bill / receipt / invoice）（若供应商尚未进入强制实施阶段）；或
- 已验证的电子发票（validated e-Invoice）
- 若供应商尚未到达实施时间表 → 可继续使用普通发票
- 一旦进入强制实施阶段 → 必须使用 e-Invoice
在全面实施前：
✅ 普通发票仍被 IRBM 接受
✅ 或使用 e-Invoice
直到电子发票制度全面强制实施后，才必须统一使用电子发票。
Mar 18,2026