Is e-Invoice required for inter-department / inter-division transactions within the same company? 同一公司内部部门／分部之间的交易是否需要开具电子发票（e-Invoice）？
Is e-Invoice required for inter-department / inter-division transactions within the same company?
No e-Invoice is required for inter-department / inter-division transactions with the same company. However, businesses may issue e-Invoice between inter-department / inter-division, depending on the businesses’ practices.
同一公司内部部门／分部之间的交易是否需要开具电子发票（e-Invoice）？
不需要。对于同一公司内部的部门（department）或分部（division）之间的交易，无需开具电子发票（e-Invoice）。
📌 补充说明
不过，企业仍可根据自身的内部管理或会计实践：
➡ 选择在部门或分部之间开具电子发票（例如用于成本分摊或内部记录）。
No e-Invoice is required for inter-department / inter-division transactions with the same company. However, businesses may issue e-Invoice between inter-department / inter-division, depending on the businesses’ practices.
同一公司内部部门／分部之间的交易是否需要开具电子发票（e-Invoice）？
不需要。对于同一公司内部的部门（department）或分部（division）之间的交易，无需开具电子发票（e-Invoice）。
不过，企业仍可根据自身的内部管理或会计实践：
➡ 选择在部门或分部之间开具电子发票（例如用于成本分摊或内部记录）。
Mar 27,2026