Managing Petty Cash Purchases Under e-Invoice Requirements
Could you advise us on the solutions?
Petrol bills and TouchNGo reload bills (reloaded at petrol stations):
We have not requested e-invoices for petrol bills since 1 August 2024.
Since we started issuing separate e-invoices on 1 February 2025, do all purchases made from that date require e-invoices?
How can we know if the businesses we made cash purchases from have started implementing e-invoicing, as we are still receiving normal invoices and official receipts?”
- Petrol bills and TouchNGo reload bills (from petrol stations)
Regarding purchases made from February 1, 2025:
For petrol purchases:
If your company has started implementing individual e-invoices from February 1, 2025, you should ideally request e-invoices for all petrol purchases from that date forward.
However, the implementation timeline depends on the petrol station’s annual revenue:
Large petrol companies (revenue >RM100 million) should already be issuing e-Invoices when requested since August 1, 2024
Medium-sized operations (revenue >RM25 million to RM100 million) should be issuing e-Invoices when requested since January 1, 2025
Smaller operations have later implementation dates。
For TouchNGo reloads:
The merchant (petrol station) should issue the e-invoice upon request since they are the party providing the service.
For employee claims:
If an employee uses their personal vehicle and pays for petrol themselves, the IRBM allows businesses to accept the e-invoice in the employee’s name or the normal receipt as valid supporting documentation.
- Identifying businesses that have implemented e-invoicing
It can be challenging to determine which businesses have implemented e-invoicing.
Here’s how to handle this situation:
Request an e-invoice:
The simplest approach is to ask the merchant if they can provide an e-invoice.
If they can, they are required to do so when requested.
Implementation timeline awareness:
Remember that businesses are implementing e-Invoicing in phases based on their annual revenue:
Phase 1 (>RM100 million): October 1, 2024
Phase 2 (>RM25 million to RM100 million): January 1, 2025
Phase 3 (>RM500,000 to RM25 million): July 1, 2025
Phase 4 (≤RM500,000): January 1, 2026
MSMEs exemption:
Businesses with annual revenue below RM150,000 are exempt from e-invoice requirements (with some exceptions).
Transitional acceptance:
During the transition period, normal invoices and receipts remain valid for tax purposes until the full implementation date, as the compliance obligation primarily lies with the supplier.
For your petty cash management, I recommend:
Request e-invoices whenever possible.
Keep all receipts (electronic or physical) for transactions where e-invoices aren’t available.
Document why certain transactions don’t have e-Invoices (e.g., the supplier hasn’t implemented yet, MSME exemption, etc.)
Maintain clear records correlating petty cash disbursements with supporting documentation.
This approach will ensure you maintain proper compliance while accommodating the transitional nature of the e-Invoice implementation.
根据电子发票要求管理小额现金购买
您能为我们提供解决方案吗？
汽油账单和TouchNGo充值账单（在加油站充值）：
自2024年8月1日起，我们不再要求提供汽油账单的电子发票。
自2025年2月1日起，我们开始单独开具电子发票，那么从该日起的所有采购是否都需要电子发票？
我们如何知道现金采购的企业是否已经开始实施电子发票，因为我们仍然收到普通发票和正式收据？”
- 汽油账单和TouchNGo充值账单（来自加油站）
关于2025年2月1日之后的购买：
对于汽油购买：
如果您的公司从2025年2月1日开始实施个人电子发票，那么您最好要求从该日期起的所有汽油购买都使用电子发票。
然而，实施时间表取决于加油站的年收入：
大型石油公司（收入>1亿令吉）应自2024年8月1日起根据要求开具电子发票
中型企业（收入>2500万令吉至1亿令吉）应自2025年1月1日起根据要求开具电子发票
小型企业的实施日期较晚。
对于TouchNGo充值：
商家（加油站）应按要求开具电子发票，因为他们是提供服务的一方。
对于员工报销：
如果员工使用个人车辆并自行支付汽油费，马来西亚内陆税收局允许企业接受以员工名义开具的电子发票或普通收据作为有效证明文件。
- 识别已实施电子发票的企业
确定哪些企业已实施电子发票可能是一项挑战。
以下是处理这种情况的方法：
索要电子发票：
最简单的方法是询问商家是否可以提供电子发票。
如果可以，商家必须在被要求时提供。
实施时间表意识：
请记住，企业会根据其年收入分阶段实施电子发票：
第一阶段（>1亿令吉）：2024年10月1日
第二阶段（>2500万令吉至1亿令吉）：2025年1月1日
第三阶段（>50万令吉至2500万令吉）：2025年7月1日
第四阶段（≤50万令吉）：2026年1月1日
中小微企业豁免：
年收入低于15万令吉的企业免于遵守电子发票要求（部分例外）。
过渡期接受：
在过渡期内，正常发票和收据在税收方面仍然有效，直到全面实施日期，因为合规义务主要由供应商承担。
对于零用金管理，我建议：
尽可能要求电子发票。
保留所有交易收据（电子或实物），即使没有电子发票。
记录某些交易没有电子发票的原因（例如供应商尚未实施、中小微企业免税等）。
保留小额现金支出与证明文件的清晰记录。
这种方法将确保您保持适当的合规性，同时适应电子发票实施的过渡性质。
