Do I need to issue self-billed e-Invoices for bank charges, interest, or investment income, and can bank statements be used as supporting documents?

No, you do not need to issue self-billed e-Invoices for bank charges or interest payments. These transactions typically involve financial institutions or are related to financial services, which are excluded from the scope of self-billed e-Invoices as outlined in the e-Invoice Specific Guidelines (v4.3).

For such cases, the buyer may request the bank to issue an e-Invoice to the business because bank statements can also serve as a form of e-Invoice (in statement or bill format) on a periodic basis, as outlined in the e-Invoice Specific Guideline, since they provide detailed records of the transactions.

You may refer to your bank for details on their e-Invoice SOP, implementation, and policy.

For Investment Income, this transaction needs to be separated from the aforementioned banking transactions as it involves different treatment.