If unable to get TIN from B2B customers, can consolidate their invoices like B2C?

Under normal circumstances, a B2B customer shall require e-Invoice as “Proof of expense / purchase”; if such customer is not able to provide proper information such as TIN, then such invoice may be aggregated and submitted as a consolidated e-Invoice.  However, it is recommended to obtain a Letter of Consent from such Buyer on his/her intention to provide necessary information for issuance of e-Invoice.  Likewise, B2C customers may also require e-Invoice as “Proof of expense / purchase”, who shall be provided with a Letter of Consent on whether they require e-Invoice, if yes, who shall provide appropriate information such as Buyer’s name, TIN, email address, contact, residential address, etc.