e-Invoice

Issuing Timeline of e-Invoice

Summarize the e-Invoice Issuing Timeline

Category	Issuance Time
E-invoice	General transactions – No specific time requirement
E-invoice (Foreign Income)	Before the end of the following month after local receipt or payment
Self Billed E-invoice (Imported Goods)	Before the end of the second month following customs clearance of imported products
Self Billed E-invoice (Imported Goods - Direct Shipment)	Recognized at the time of accounting upon receipt of the supplier's invoice
Self Billed E-invoice (Imported Services)	Upon payment; or Upon receipt of an invoice from a foreign supplier, whichever is earlier, before the end of the following month
Consolidated E-invoice	Within 7 days after the end of each month
Consolidated Self Billed E-invoice (Others)	Within 7 days after the end of each month
Consolidated Self Billed E-invoice (Imported Goods)	Within 7 days after the end of the second month following customs clearance of imported products
Consolidated Self Billed E-invoice (Imported Services)	Upon payment; or Upon receipt of an invoice from a foreign supplier, whichever is earlier, within 7 days after the end of the following month

e-Invoice