Regardless of whether it’s B2B, B2C, or B2G, e-invoice is required, and the entities involved include:

• Association;
• Body of persons;
• Branch;
• Business trust;
• Co-operative societies;
• Corporations;
• Limited liability partnership;
• Partnership;
• Property trust fund;
• Property trust;
• Real estate investment trust;
• Representative office and regional office;
• Trust body; and
• Unit trust.