Do we need to issue an e-Invoice upon sale/giveaway of vouchers?
E-Invoice Requirements for Sale and Giveaway of Vouchers 1. Introduction: Implementing e-invoices in Malaysia has raised questions about how to handle the sale and distribution of vouchers. This sharing post aims to clarify when e-invoices are required for voucher transactions based on the guidelines provided by the Inland Revenue Board of Malaysia (IRBM). 2. General […]
Illustration 6: Submission of e-Invoice can be done via MyInvois Portal on an individual basis
I’ll explain Illustration 6 using a simple example and provide some advice for businesses. Example explanation: Let’s say Bobby owns a small electronics shop called “Kedai Elektronik Smart Gadget”. One day, a customer named Tina comes in to buy a smartphone. 1. Tina buys the smartphone and asks Bobby for an e-invoice. 2. Bobby does […]
Illustration 7: Submission of e-Invoice in batches can be done by using the Batch Upload function via MyInvois Portal
I’ll explain Illustration 7 using a simple example and provide some practical advice for businesses. Example: Suppose Bobby owns a popular electronics store called “Kedai Elektronik Smart Gadget”. On a busy Saturday, he sells smartphones to three customers: Aina, Cass, and Tina. 1. Aina, Cass, and Tina each buy a smartphone and request e-Invoices. 2. Instead of […]
Illustration 8: Where Buyers do not require an e-Invoice, Seller is required to submit consolidated e-Invoice
I’ll explain Illustration 8 using a simple example and provide some practical advice for businesses. Example: Let’s say Bobby owns “Kedai Elektronik Smart Gadget”, a popular electronics store. 1. On September 11th, three customers—Aina, Cass, and Tina—each bought a smartphone from Bobby’s store. 2. None of these customers ask for an e-invoice. Bobby gives them regular paper […]
Illustration 9: Where a landlord conducts business, landlord is required to issue e-Invoice to tenant, including utility charges issued to landlord
I’ll explain Illustration 9 using a simple example and provide some practical advice for businesses. Example: Let’s imagine a scenario with Omega Properties, a property development company: 1. Omega Properties owns several commercial shoplots in Taman Segar. 2. One of these shoplots is rented to Bobby’s “Kedai Elektronik Smart Gadget”. 3. In the rental agreement, Bobby (the […]
Illustration 10: Sellers with multiple branches can choose how they would like to consolidate their e-Invoices
I’ll explain Illustration 10 using a simple example and provide some practical advice for businesses. Example: Let’s consider Bobby’s electronics business, “Kedai Elektronik Smart Gadget”: 1. Bobby’s business has grown, and he now has two branches – one in Selangor and one in Perak. 2. In September, the Selangor branch made 500 transactions, while the Perak branch […]
Illustration 11: Sellers that issue statements/ bills on a periodic basis are required to issue e-Invoices
I’ll explain Illustration 11 using a simple example and provide some practical advice for businesses. Example: Let’s consider a scenario with Kenny and his telecom provider, Delca Telco Sdn Bhd: 1. Kenny is a customer of Delca Telco, a mobile phone service provider. 2. Kenny receives his monthly phone bill from Delca Telco at the end of […]
Illustration 12: e-Invoices issued for bills on periodic basis may include adjustments to statements/ bills from a prior period, such as rebates
I’ll explain Illustration 12 using a simple example and provide some practical advice for businesses. Example: Let’s consider Tina, a long-time customer of Delca Telco Sdn Bhd: 1. Tina has been a loyal subscriber to Delca Telco’s postpaid mobile plan for many years. 2. Delca Telco offers her a RM10 monthly rebate for the next 24 months […]
Illustration 13: A single e-Invoice that includes the service fee and costs is issued to the Buyer (where e-Invoices are issued to the Seller)
I’ll explain Illustration 13 using a simple example and provide some practical advice for businesses. Example: Let’s consider a scenario with Perniagaan Adibah, an event planner, and a hotel: 1. Perniagaan Adibah hires an event planner to organise their business’ product launch celebration. 2. The event planner must rent a hotel ballroom for the launch event. The […]
Illustration 14: No e-Invoice is required for payments made on behalf
I’ll explain Illustration 14 using a simple example and provide some practical advice for businesses. Example: Let’s consider a scenario involving three companies: ABC Company, DEF Company, and HR Hiring. 1. DEF Company hires HR Hiring for recruitment services. 2. HR Hiring provides the services and issues an e-invoice to DEF Company for these services. 3. ABC […]
