Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of goods if the customs clearance is obtained prior to mandatory implementation date (e.g., prior to 1 August 2024 for phase 1 taxpayers)
Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of goods if the customs clearance is obtained prior to mandatory implementation date (e.g., prior to 1 August 2024 for phase 1 taxpayers)?
Where the customs clearance of the imported goods is obtained before the mandatory implementation date, there would not be any requirement to issue self-billed e-Invoice for the said imported goods.
在强制实施日期前完成清关的进口货物，是否需要开具 self-billed e-Invoice？
不需要。
📌 规则说明
➡ 若进口货物的**清关时间（RMCD clearance）**发生在：
👉 e-Invoice 强制实施日期之前（例如 Phase 1 的 1 August 2024 之前）
❌ 无需开具 self-billed e-Invoice
（无论是 individual 或 consolidated）
📌 关键逻辑
👉 e-Invoice 的义务是基于：
一句话重点: 看清关时间，不看发票时间
Where the customs clearance of the imported goods is obtained before the mandatory implementation date, there would not be any requirement to issue self-billed e-Invoice for the said imported goods.
在强制实施日期前完成清关的进口货物，是否需要开具 self-billed e-Invoice？
不需要。
➡ 若进口货物的**清关时间（RMCD clearance）**发生在：
👉 e-Invoice 强制实施日期之前（例如 Phase 1 的 1 August 2024 之前）
❌ 无需开具 self-billed e-Invoice
（无论是 individual 或 consolidated）
👉 e-Invoice 的义务是基于：
- 触发时间点（如清关）是否在实施日期之后
一句话重点: 看清关时间，不看发票时间
Apr 22,2026