Self-billed e-Invoice Classification for Rental Payments and Utility Bills
When preparing a self-billed e-invoice for rental payments to an individual landlord who is not conducting a business and for utility bills under the landlord’s name, you should use Classification Code 036: “Self-billed – Others.”
According to the Malaysian e-Invoice guidelines, when an individual landlord is not conducting a business, they are exempted from issuing e-invoices. In such cases, tenants (if they are a business) are required to issue a self-billed e-invoice to document the rental expenses and any other related expenses such as utility bills.
For utility bills that are under the landlord’s name but paid by you as the tenant, these should be included in the same self-billed e-invoice.
The e-Invoice Specific Guideline (Version 4.1) indicates that when a tenant pays utility expenses where the utility bills are issued in the landlord’s name, these utilities should be included in the self-billed e-invoice issued by the tenant.
Classification codes 006 (Disbursement) or 027 (Reimbursement) would not be appropriate for this scenario because:
- Disbursement (006)
This classification implies that the utility company bills the landlord as the landlord’s cost, and the tenant pays first then recovers from the landlord.
In reality, the tenant is directly assuming these costs as part of their rental arrangement, not disbursing funds on the landlord’s behalf. - Reimbursement (027)
This classification would suggest that the tenant incurs costs that are later reimbursed by another party, which is not the case here.
Even though the utility bill is under the landlord’s name, these expenses are considered the tenant’s operational costs.
The tenant is paying these expenses directly as part of their rental arrangement, not as a disbursement service or reimbursable expense.
When preparing the self-billed e-invoice, you should:
- Use Classification Code 036 (Self-billed – Others)
- Include both the rental amount and utility payments as separate line items
- Clearly describe each item in the “Description of Product or Service” field
- Ensure all required details of the landlord (Supplier) are included according to the e-Invoice guidelines
- Submit the self-billed e-invoice for IRBM’s validation as per the standard process
This approach ensures compliance with e-invoicing requirements while accurately documenting the nature of the expenses for tax purposes.
租金支付和水电费的自开电子发票分类
当为不从事商业活动的个人房东准备租金支付的自开电子发票，以及为房东名下的水电费准备自开电子发票时，应使用分类代码 036：”自开票 – 其他”。
根据马来西亚电子发票指南，当个人房东不从事商业活动时，他们可免于开具电子发票。在这种情况下，租户（如果是企业）需要开具自开电子发票，以记录租金支出和任何其他相关支出，如水电费。
对于房东名下但由租户支付的水电费，应将其包含在同一份自开电子发票中。电子发票具体指南（版本 4.1）指出，当租户支付房东名下的水电费时，这些水电费应包含在租户开具的自开电子发票中。
分类代码 006（代付费）或 027（报销）不适用于这种情况，因为：
- 代付费 (006)
这种分类意味着水电公司向房东收费作为房东的成本，而租户先支付然后从房东那里收回。
实际上，租户是直接承担这些费用作为租赁安排的一部分，而不是代房东支付资金。 - 报销 (027)
这种分类会暗示租户产生的费用之后由另一方报销，这不是本案例的情况。
尽管水电费是以房东的名义开具的，但这些费用被视为租户的运营成本。
租户直接支付这些费用作为租赁安排的一部分，而不是作为代付服务或可报销费用。
准备自开电子发票时，您应该：
- 使用分类代码 036（自开票 – 其他）
- 将租金金额和水电费作为单独的项目包括在内
- 在”产品或服务描述”字段中清楚地描述每个项目
- 确保根据电子发票指南包含房东（供应商）的所有必要详细信息
- 按照标准流程将自开电子发票提交给马来西亚内陆税收局 (IRBM) 进行验证
这种方法确保符合电子发票要求，同时准确记录费用性质以用于税务目的。
