合并自开电子发票： 概述
1. 定义：
合并自票电子发票是将特定时期（通常为一个月）内多笔自开票交易合并在一起的单一电子文件。
它由买方（作为供应商）签发，用于某些类型的交易，实际供应商无需签发电子发票。
2.1 适用性：
合并自开票电子发票仅适用于以下情况：
– 与未开展业务的个人进行的交易
– 向公众（不论是企业还是个人）支付利息
– 从保险人的保险业务中向非经营业务的个人支付索赔、补偿或津贴；
在放宽期间，对合并的自开电子发票的处理更为灵活。
2.2 放宽期内的扩展范围：
在为期 6 个月的放宽期内，允许企业就所有自行开具账单的情况开具合并自开电子发票，而不仅仅是通常允许的情况。这意味着：-
a) 暂时取消通常的限制（与未开展业务的个人的交易和向公众支付利息）。
b) 在此期间，企业可以合并所有类型的自行开具的电子发票。
2.3 放宽期要点：
a) 合并： 所有自行开具的电子发票均可合并，不分交易类型或供应商。
b) 频率： 合并的自行开具电子发票仍应在每月结束后 7 个日历日内提交。
c) 简化报告： 企业可在 “产品或服务描述 “字段中提供不太详细的信息。
d) 不需单独提交电子发票： 即使供应商提出要求，企业也没有义务在此期间开具单独的自开票电子发票。
2.4 实际意义
a) 企业每月可将所有自开电子发票的交易合并为一张合并电子发票，从而简化报告流程。
b) 合并电子发票可包括与企业、个人和其他任何通常需要自行开票的方的交易。
c) 虽然电子发票本身不要求详细报告，但企业应保存所有交易的全面内部记录。
2.5 为后放宽期做准备：
a) 虽然放宽期提供了更多灵活性，但企业应利用这段时间为全面实施做好准备。
b) 开发可同时处理合并电子发票和个人自行开具电子发票的系统和流程。
c) 准备好在放宽期结束后恢复更详细、更具体的自行开票做法。
2.6 合规
a) 尽管放宽了规定，企业仍必须向 IRBM 提交这些合并的自行开具的电子发票以进行验证。
b) 电子发票的一般原则（如在合并发票中使用正确的 TIN 编码）仍然适用。
3. 主要特征：
– 由买方（作为供应商）签发
– 将多项交易合并为一份单据
– 简化了总金额的报告，而不是单笔交易的报告
– 必须在月末后 7 个日历日内提交
企业必须了解和准备的事项：
1. 资格：
– 了解您的交易是否属于允许合并自行开具电子发票的类别。
– 请注意，这只是放宽期间的一项临时措施。
2. 系统要求：
– 确保您的会计或企业资源规划系统能够生成合并的自开电子发票。
– 系统应能汇总一个月内的相关交易。
3. 数据管理：
– 虽然合并电子发票显示的是总额，但仍应在内部保留单笔交易的详细记录。
– 如果税务机关提出要求，应准备提供交易详情。
4. 合规性：
– 熟悉 IRBM 准则规定的电子发票必填字段。
– 对于合并的自行开具的电子发票，供应商（一般公众）应使用一般 TIN “EI00000000010″。
5. 时间安排：
– 实施相关流程，确保及时提交（月底后 7 天内）。
6. 分类：
– 对不同类型的交易使用适当的分类代码。
7. 货币：
– 如果处理外币交易，应了解货币兑换规则。
8. 过渡规划：
– 请记住，这种合并格式是临时性的。 计划在放宽期后过渡到更详细的报告。
9. 内部控制：
– 建立检查机制，确保所有符合条件的交易都包含在合并电子发票中。
– 在详细记录和合并总额之间实施对账程序。
10. 员工培训：
– 对相关人员进行新流程培训，包括如何生成、验证和提交合并自开电子发票。
11. 沟通：
– 如果与固定的个人供应商（如房东）打交道，则应告知他们这一变化对他们的影响。
12. 技术准备：
– 确保有能力通过 API 或 MyInvois 门户网站向 IRBM 的 MyInvois 系统提交电子发票。
13. 数据安全：
– 采取措施保护详细记录中的个人数据。
14. 审计跟踪：
– 保持清晰的审计跟踪，将合并电子发票与个别交易联系起来。
15. 监测和更新：
– 随时了解电子发票法规的任何变化或更新，尤其是在放宽期即将结束时。
通过了解这些方面并做好相应准备，企业可以在放宽期内有效实施合并的自开电子发票，同时也为将来全面遵守电子发票规定奠定基础。
请记住，虽然这种合并格式提供了暂时的简化，但保持详细记录并为放宽期后更全面的报告要求做好准备至关重要。
Consolidated Self-Billed e-Invoice: An Overview
1. Definition:
A consolidated self-billed e-invoice is a single electronic document that combines multiple self-billed transactions over a specific period (typically a month).
It’s issued by the buyer (acting as the supplier) for certain types of transactions where the actual supplier is not required to issue e-invoices.
2.1 Applicability:
Consolidated self-billed e-Invoices are allowed only for:
– Transactions with individuals who are not conducting a business
– Interest payments to the public at large (regardless of whether they are businesses or individuals)
– Claim, compensation, or benefit payments from the insurance business of an insurer to individuals not conducting a business
During the relaxation period, the treatment for consolidated self-billed e-invoices is more flexible.
2.2 Extended Scope During Relaxation Period:
During the 6-month relaxation period, businesses are allowed to issue consolidated self-billed e-invoices for all self-billed circumstances, not just the ones typically allowed. This means:
a) The usual restrictions (transactions with individuals not conducting business and interest payments to the public at large) are temporarily lifted.
b) Businesses can consolidate all types of self-billed e-invoices during this period.
2.3 Key Points for the Relaxation Period:
a) Consolidation: All self-billed e-invoices can be consolidated, regardless of the type of transaction or supplier.
b) Frequency: Consolidated self-billed e-invoice should still be submitted within 7 calendar days after the end of each month.
c) Simplified Reporting: Businesses can provide less detailed information in the “Description of Product or Service” field.
d) No Individual e-Invoices Required: Even if requested by the supplier, businesses are not obligated to issue individual self-billed e-Invoices during this period.
2.4 Practical Implications:
a) Businesses can group all self-billed transactions into one consolidated e-Invoice each month, simplifying the reporting process.
b) The consolidated e-invoice can include transactions with businesses, individuals, and any other parties that would normally require self-billing.
c) While detailed reporting is not required in the e-invoice itself, businesses should maintain comprehensive internal records of all transactions.
2.5 Preparation for Post-Relaxation Period:
a) Although the relaxation period offers more flexibility, businesses should use this time to prepare for full implementation.
b) Develop systems and processes that can handle both consolidated and individual self-billed e-Invoices.
c) Be ready to revert to more detailed and specific self-billing practices once the relaxation period ends.
2.6 Compliance:
a) Despite the relaxed rules, businesses must still submit these consolidated self-billed e-invoices to IRBM for validation.
b) The general principles of e-Invoicing (like using the correct TIN for consolidated invoices) still apply.
3. Key Features:
– Issued by the buyer (acting as the supplier)
– Combines multiple transactions into one document
– Simplified reporting of total amounts rather than individual transactions
– Must be submitted within 7 calendar days after the end of the month
What Businesses Must Know and Prepare:
1. Eligibility:
– Understand if your transactions fall under the categories allowed for consolidated self-billed e-invoices.
– Be aware that this is a temporary measure during the relaxation period.
2. System Requirements:
– Ensure your accounting or ERP system can generate consolidated self-billed e-invoices.
– The system should be able to aggregate relevant transactions over a month.
3. Data Management:
– While the consolidated e-invoice shows totals, maintain detailed records of individual transactions internally.
– Be prepared to provide transaction details if requested by tax authorities.
4. Compliance:
– Familiarise yourself with the required fields for e-Invoices as per IRBM guidelines.
– For consolidated self-billed e-Invoices, use the general TIN “EI00000000010” for the supplier (General Public).
5. Timing:
– Implement processes to ensure timely submission (within 7 days after month-end).
6. Classification:
– Use appropriate classification codes for different types of transactions.
7. Currency:
– If dealing with foreign currency transactions, understand the rules for currency conversion.
8. Transition Planning:
– Remember that this consolidated format is temporary. Plan for transition to more detailed reporting after the relaxation period.
9. Internal Controls:
– Establish checks to ensure all eligible transactions are included in the consolidated e-invoice.
– Implement reconciliation processes between detailed records and consolidated totals.
10. Staff Training:
– Train relevant staff on the new process, including how to generate, validate, and submit consolidated self-billed e-invoices.
11. Communication:
– If dealing with regular individual suppliers (e.g., landlords), communicate how this change affects them.
12. Technology Readiness:
– Ensure you have the capability to submit e-Invoices to IRBM’s MyInvois system, either via API or the MyInvois Portal.
13. Data Security:
– Implement measures to protect the personal data of individuals included in your detailed records.
14. Audit Trail:
– Maintain a clear audit trail linking the consolidated e-invoice to individual transactions.
15. Monitoring and Updating:
– Please keep in mind any changes or updates to e-invoice regulations, especially as the end of the relaxation period approaches.
By understanding these aspects and preparing accordingly, businesses can effectively implement consolidated self-billed e-invoices during the relaxation period while also setting the foundation for full e-invoice compliance in the future.
Remember, while this consolidated format offers temporary simplification, it’s crucial to maintain detailed records and prepare for more comprehensive reporting requirements post-relaxation period.
