Sure, let me explain the concept of recording sales for merchants in e-commerce transactions using a simple example and layman’s terms.
Imagine you are a baker named Sarah, and you sell your delicious homemade cookies through an online platform called “Yummy Treats.”
When a customer, let’s say, John, places an order for a box of your cookies on the “Yummy Treats” platform, the following happens:
1. John pays for the cookies on the “Yummy Treats” platform.
2. “Yummy Treats” processes the payment and sends you (Sarah) a notification about the order.
3. You prepare the box of cookies and arrange for delivery to John.
4. “Yummy Treats” is allowed to create and submit a self-billed e-invoice for IRBM’s validation under the current issuance frequency of issuing statements (e.g., daily, weekly, monthly, bi-monthly) to Sarah, which shows the total amount of cookies you sold through their platform.
Now, when it comes to recording your sales as a merchant (Sarah), you have two options:
1. Use the self-billed e-invoice from “Yummy Treats”:
✅ You can directly use the self-billed e-invoice received from “Yummy Treats” to record your cookie sales in your own accounting records.
✅ This self-billed e-invoice serves as a valid document for your sales and helps you keep track of your income.
2. Create your own invoice based on the self-billed e-invoice:
✅ If you prefer to have your own invoices for your records, you can create a normal invoice based on the information provided in the self-billed e-invoice from “Yummy Treats.”
✅ This invoice is for your own record-keeping and helps you keep track of your cookie sales.
✅ Make sure that your invoice matches the details in the self-billed e-invoice, such as the total amount, etc.
In summary, when you sell your cookies through the “Yummy Treats” platform, they will send you a self-billed e-invoice at the end of the month.
You can either use this self-billed e-invoice directly to record your sales or create your own invoice based on the information provided in the self-billed e-invoice for your own records.
The important thing is to keep accurate records of your sales, including the self-billed e-invoices from the e-commerce platform, to help you manage your business finances and comply with any necessary tax requirements.
*Question: What happens when John, the customer, requests or doesn’t request an e-invoice*
Scenario 1: John wants an e-invoice
When John places an order for Sarah’s cookies on the “Yummy Treats” platform, he can request an e-invoice for his purchase.
In this case, “Yummy Treats” will issue the e-invoice to John.
“Yummy Treats” will generate an e-invoice that includes details such as John’s name and contact information, the description of the cookies purchased, the quantity, price, and any applicable taxes.
The e-invoice will be issued by “Yummy Treats” and sent to John electronically.
Sarah does not need to issue a separate e-invoice to John, as “Yummy Treats” takes care of this process.
Scenario 2: John doesn’t want an e-invoice
If John doesn’t request an e-invoice for his cookie purchase, the process is slightly different.
“Yummy Treats” will still process the order and payment, and Sarah will prepare and arrange for the delivery of the cookies to John.
However, since John didn’t request an e-invoice, “Yummy Treats” will not issue an individual e-invoice for this specific transaction. Instead, “Yummy Treats” will issue “Yummy Treats” receipt to John.
“Yummy Treats” will include John’s purchase in a consolidated e-invoice at the end of the month.
A consolidated e-invoice combines all the transactions for which individual e-invoices were not requested by customers.
In both scenarios, Sarah will receive self-billed e-invoice from “Yummy Treats”, which will include the total amount of cookies sold.
当然，让我用一个简单的例子和通俗易懂的术语来解释电子商务交易中商家记录销售额的概念。
想象一下，你是一个名叫莎拉的面包师，通过一个名为 “Yummy Treats “的在线平台销售你自制的美味饼干。
当一位顾客（比方说约翰）在 “Yummy Treats “平台上订购一盒你的饼干时，会发生以下情况：
1. 约翰在 “Yummy Treats “平台上为饼干付款。
2. “Yummy Treats “处理付款并向您（Sarah）发送订单通知。
3. 您准备好一盒饼干，并安排将其交付给约翰。
4. 允许 “Yummy Treats” 根据当前的报表发行频率（如每日、每周、每月、每两个月）创建并提交自开电子发票，以便 IRBM 进行验证，向 Sarah 显示她通过其平台销售的饼干总量。
现在，要以商家（Sarah）的身份记录销售额，您有两种选择：
1. 使用 “Yummy Treats “提供的自开电子发票：
✅ 您可以直接使用从 “Yummy Treats “收到的自开电子发票，在您自己的会计记录中记录您的饼干销售额。
✅ 该自开电子发票可作为销售的有效凭证，帮助您记录收入。
2. 根据自开电子发票创建您自己的发票：
✅ 如果您希望有自己的发票作为记录，您可以根据 “Yummy Treats “的自开电子发票中提供的信息创建一张普通发票。
✅ 这张发票用于保存您自己的记录，帮助您跟踪您的饼干销售情况。
✅ 确保你的发票与自开电子发票中的细节相符，如总金额等等信息
总之，当您通过 “Yummy Treats “平台销售饼干时，他们会在月底向您发送自开票电子发票。
你可以直接使用这张自开票电子发票来记录你的销售额，也可以根据自开票电子发票上提供的信息创建你自己的发票，作为你自己的记录。
重要的是保存准确的销售记录，包括来自电子商务平台的自开票电子发票，以帮助您管理企业财务和遵守任何必要的税务要求。
*问题 当客户约翰要求或不要求电子发票时会发生什么情况*？
情景 1：约翰想要电子发票
当约翰在 “Yummy Treats “平台上订购 Sarah’s 饼干时，他可以要求为其购买的产品开具电子发票。
在这种情况下，”Yummy Treats “将向约翰开具电子发票。
“Yummy Treats “将生成一张电子发票，其中包括约翰的姓名和联系信息、所购饼干的描述、数量、价格和任何适用的税费等详细信息。
电子发票将由 “Yummy Treats “开具，并以电子方式发送给约翰。
由于 “Yummy Treats “会处理这一过程，因此 Sarah 无需单独向 John 开具电子发票。
情况 2：约翰不想要电子发票
如果约翰在购买饼干时不要求开具电子发票，则流程略有不同。
“Yummy Treats “仍将处理订单和付款，Sarah 将准备并安排向 John 交付饼干。
但是，由于约翰没有要求开具电子发票，”Yummy Treats “不会为这笔交易开具单独的电子发票。相反，”Yummy Treats “将向约翰开具 “Yummy Treats “收据。
“Yummy Treats “将在月底把 John 的购物记录列入综合电子发票。
综合电子发票将客户未要求开具单独电子发票的所有交易合并在一起。
在这两种情况下，Sarah 都会收到 “Yummy Treats “开具的自开电子发票，包括售出饼干的总金额。
