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) |
|
| 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) |
|
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