For eligible taxpayers that are exempted from issuance of e-Invoice, are they required to issue consolidated e-Invoice and self-billed e-Invoice? 已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？
For eligible taxpayers that are exempted from issuance of e-Invoice, are they required to issue consolidated e-Invoice and self-billed e-Invoice?
Eligible taxpayers who are exempted from the issuance of e-Invoice in accordance with section 1.6.1 of the e-Invoice Guideline are not required to issue consolidated e-Invoice and self-billed e-Invoice.
However, IRBM would encourage the exempted taxpayers to adopt e-Invoice on a voluntary basis.
已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？
不需要。
📌 规则说明
对于符合《e-Invoice Guideline》第 1.6.1 条并获得豁免的纳税人：
➡ 无需开具以下任何电子发票：
📌 但有一项建议
虽然不强制：
➡ IRBM 鼓励（encourage）豁免纳税人自愿采用 e-Invoice
👉 即：
Eligible taxpayers who are exempted from the issuance of e-Invoice in accordance with section 1.6.1 of the e-Invoice Guideline are not required to issue consolidated e-Invoice and self-billed e-Invoice.
However, IRBM would encourage the exempted taxpayers to adopt e-Invoice on a voluntary basis.
已获得 e-Invoice 豁免的纳税人，是否需要开具合并电子发票或自开电子发票？
不需要。
对于符合《e-Invoice Guideline》第 1.6.1 条并获得豁免的纳税人：
➡ 无需开具以下任何电子发票：
- ❌ 合并电子发票（Consolidated e-Invoice）
- ❌ 自开电子发票（Self-billed e-Invoice）
虽然不强制：
➡ IRBM 鼓励（encourage）豁免纳税人自愿采用 e-Invoice
👉 即：
- 可选择提早实施
- 为未来强制实施做好准备
Apr 17,2026