Are taxpayers required to share the consolidated e-Invoice / consolidated self-billed e-Invoice with the buyers / suppliers? 是否需要将合并电子发票（Consolidated e-Invoice）分享给对方？
Are taxpayers required to share the consolidated e-Invoice / consolidated self-billed e-Invoice with the buyers / suppliers?
The taxpayer is not required to share validated consolidated e-Invoice with the buyers / validated consolidated self-billed e-Invoice with the suppliers.
是否需要将合并电子发票（Consolidated e-Invoice）分享给对方？
不需要。
📌 规则说明
➡ 纳税人无需分享以下文件：
📌 关键理解
👉 合并电子发票的主要用途是：
The taxpayer is not required to share validated consolidated e-Invoice with the buyers / validated consolidated self-billed e-Invoice with the suppliers.
是否需要将合并电子发票（Consolidated e-Invoice）分享给对方？
不需要。
➡ 纳税人无需分享以下文件：
- ❌ **已验证的合并电子发票（consolidated e-Invoice）**给买方
- ❌ **已验证的合并自开电子发票（consolidated self-billed e-Invoice）**给供应商
👉 合并电子发票的主要用途是：
- 向 IRBM 申报与记录交易
- 不是用于对外提供交易凭证
一句话重点： 合并 e-Invoice 是“报税用”，不是“给对方用”
Apr 23,2026