Not necessarily—but the buyer’s exemption does not determine the supplier’s obligations.

Businesses sometimes confuse two separate matters: whether they are required to issue e-Invoices themselves, and whether their suppliers are required to issue e-Invoices. These are separate obligations.

The requirement to issue an e-Invoice primarily depends on the supplier as the issuing party; it is not determined solely by whether the buyer is exempt.

Even if your business falls within an exemption, it is prudent to request an e-Invoice if your supplier has entered the mandatory implementation phase. If the supplier has not yet reached the implementation threshold or is exempt, an ordinary invoice, bill or receipt may still serve as an important record of the expense during the transition period.

Remember: A buyer’s exemption does not mean that the supplier is exempt from issuing an e-Invoice.

买方获豁免，仍需向供应商索取 e-Invoice 吗？

不一定，但买方获豁免，并不决定供应商是否须开具 e-Invoice。

不少商家会把两个不同的问题混为一谈：企业自身是否需要开具 e-Invoice，以及供应商是否需要开具 e-Invoice。这是两项不同的义务。

是否需要开具 e-Invoice，主要取决于作为开票方的供应商，而不能只看买方是否获得豁免。

即使您的企业属于豁免范围，只要供应商已进入 e-Invoice 强制实施阶段，向供应商索取 e-Invoice 仍是较稳妥的做法。如果供应商尚未达到实施门槛或属于豁免范围，在过渡期间，普通发票、账单或收据仍可能是记录支出的重要凭证。

请记住：买方获豁免，不代表供应商也获豁免。