The e-Invoice responsibilities of businesses and individuals depend on the type of transaction. The four common models are B2B, C2C, B2C and C2B.

• B2B (Business to Business): The business supplier issues the e-Invoice.

• C2C (Consumer to Consumer): A transaction between individuals; no e-Invoice is required.

• B2C (Business to Consumer): The business supplier issues the e-Invoice to the individual consumer.

• C2B (Consumer to Business): The individual is exempt from issuing an e-Invoice. Instead, the business issues a self-billed e-Invoice.

C2B transactions are often misunderstood. Examples include a business renting premises from an individual landlord, buying second-hand goods from an individual, or paying interest to an individual. In these situations, the business may need to issue a self-billed e-Invoice rather than wait for the individual to provide one.

Identifying the transaction type helps businesses understand who is responsible for issuing the e-Invoice and reduces the risk of missing a reporting obligation.

四种商业模式的 e-Invoice 义务：B2B、C2C、B2C与C2B

企业和个人在不同交易模式下承担的 e-Invoice 责任各不相同。常见的四种模式是B2B、C2C、B2C和C2B。

• B2B（企业对企业）：由企业供应商开具 e-Invoice。

• C2C（个人对个人）：个人之间的交易，无需开具 e-Invoice。

• B2C（企业对消费者）：由企业供应商向个人消费者开具 e-Invoice。

• C2B（个人对企业）：个人获豁免开具 e-Invoice；改由企业开具自开电子发票（Self-Billed e-Invoice）。

C2B交易最容易被误解。例如，企业向个人房东租赁店铺、向个人购买二手货，或向个人支付利息。在这些情况下，企业可能需要自行开具自开电子发票，而不是等个人提供发票。

厘清交易属于哪种模式，有助企业确认由谁负责开具 e-Invoice，降低遗漏申报义务的风险。