Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of goods if the customs clearance is obtained prior to mandatory implementation date (e.g., prior to 1 August 2024 for phase 1 taxpayers)

Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of goods if the customs clearance is obtained prior to mandatory implementation date (e.g., prior to 1 August 2024 for phase 1 taxpayers)?

Where the customs clearance of the imported goods is obtained before the mandatory implementation date, there would not be any requirement to issue self-billed e-Invoice for the said imported goods.

在强制实施日期前完成清关的进口货物，是否需要开具 self-billed e-Invoice？
不需要。

📌 规则说明
➡ 若进口货物的**清关时间（RMCD clearance）**发生在：
👉 e-Invoice 强制实施日期之前（例如 Phase 1 的 1 August 2024 之前）

❌ 无需开具 self-billed e-Invoice
（无论是 individual 或 consolidated）

📌 关键逻辑
👉 e-Invoice 的义务是基于：

触发时间点（如清关）是否在实施日期之后

一句话重点: 看清关时间，不看发票时间

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DSA Corporate Secretarial Services Sdn Bhd Philippines

Philippines