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Question: Do I need to create 1 Tax Entity for each debtor that I have?
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Answer: You only need to create Tax Entity for debtor that requires e-Invoice only. This is usually if the debtor is a business entity. If the debtor is an individual or not business entity, and if they did not request for eInvoice, you can no need maintain Tax Entity for them as you can perform consolidated e-Invoice later. Do take note that this only applies if your industry is not the mandatory industry to submit e-Invoice for every transaction.