Appendix 1 of the E-Invoice Specific Guideline (Version 4.9) identifies two situations in which the General TIN EI00000000030 should be used as the supplier’s TIN in a self-billed e-Invoice:

• Foreign individual suppliers provide only a passport number: Enter EI00000000030 as the supplier’s TIN in the self-billed e-Invoice.

• Import transactions where the foreign supplier’s TIN is unavailable: If the foreign supplier’s TIN cannot be obtained or has not been provided, enter EI00000000030 as the supplier’s TIN in the self-billed e-Invoice for the import transaction.

Important: EI00000000030 is the TIN for a foreign supplier. It is not the TIN for a foreign buyer or foreign consignee. For foreign buyers, exports or foreign consignees, refer to EI00000000020.

《e-Invoice Specific Guideline》第4.9版：外国供应商何时使用通用TIN EI00000000030

《e-Invoice Specific Guideline》第4.9版附录1列明，在以下两种情况下，开具自开 e-Invoice 时应将通用TIN EI00000000030填写为供应商的TIN：

• 外国个人供应商仅提供护照号码：在自开 e-Invoice 中，将 EI00000000030填写为供应商的TIN。

• 进口交易中无法取得外国供应商的TIN：如果无法取得或未获提供外国供应商的TIN，在该进口交易的自开 e-Invoice 中，将 EI00000000030填写为供应商的TIN。

请注意：EI00000000030是外国供应商的TIN，并非外国买方或外国收货人的TIN。涉及外国买方、出口或外国收货人的情况，请参阅 EI00000000020。