e-Invoice Guideline Version 2.2：Acquiring Goods or Services from Individuals who are not conducting Business

Here is a brief overview of the e-invoice impact when acquiring goods or services from individuals who are not conducting business:

1）Self-billed e-invoice needs to be issued by the business acquiring goods/services from the individual

2）For example, if Company XYZ buys used furniture from John, an individual selling some household items, Company XYZ has to issue a self-billed e-invoice to John

3）The self-billed e-invoice should capture John's details, like name, TIN, address, etc., as the 'Supplier'. Other details like item description, amount, tax etc., are also captured

4）By issuing this self-billed e-invoice and submitting it to IRBM for validation, Company XYZ complies with the e-invoicing requirement

5）The validated self-billed e-invoice serves as proof of income for John and proof of expense for Company XYZ

Key Points:

1) Business transacting with non-business individuals must issue self-billed e-invoice

2) Individual becomes a 'Supplier' in this self-billed e-invoice

3) Procedures are the same as those for issuing other self-billed e-invoices

下面简要介绍向非经商的个人购买商品或服务时，其电子发票的影响：

1）自开电子发票需要由向非经商的个人购买商品或服务的企业开出。

2）例子：如果 XYZ 公司从出售一些家庭用品的个人 John 处购买二手家具，XYZ 公司必须向 John 开具自开票电子发票

3）作为 "供应商"，自开电子发票应记录 John 的详细信息，如姓名、税务号码、地址等。其他详细信息，如项目描述、金额、税金等，也会被记录下来。

4）通过开具自开电子发票并提交给 IRBM 进行验证，XYZ 公司符合电子发票要求

5）经过验证的自开电子发票可作为 John 的收入证明和 XYZ 公司的支出证明。

要点：

1）与非企业个人进行交易的企业，必须开具自开电子发票

2) 该非企业个人成为该自开电子发票的 "供应商

3) 程序与开具其他自开电子发票的相同

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