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 […]
Channel for buyers to request the e-Invoice
以下是消费者在向 Guardian 索取电子发票时，应了解的一些要点： 1. 为什么需要电子发票： 如果您或您的雇主需要收据用于扣税，则有必要申请电子发票。 2. 如何申请电子发票： 注册客户：通过 Guardian 应用程序/网站上的订单历史记录或订单确认电子邮件中的电子发票申请链接。填写表格并提交。 一般客户： 使用订单确认电子邮件中的链接，填写表格并提交。 3. 店内购买： 在收银台扫描 QR 码，输入商店和收据详细信息，然后提交申请。 收银台或 Guardian 应用程序/网站上提供 QR 码。 4. 电子发票时间： 在消费当月最后一天之前提交申请， 注意，当月结束后将不再接受逾期申请。 5. 处理时间： 提交后，Guardian 将实时验证电子发票。您将收到一封电子邮件确认。 6. 如果系统故障： 如果 IRBM 系统瘫痪，客户可在系统恢复后 72 小时内提交电子发票申请。 7. 不收费： 通过 Guardian 门户提交电子发票申请，是完全免费的，Guardian 不收取任何费用。 8. 非马来西亚客户： 外国买家必须输入其身份证号码（护照、MyPR 等）才能申请电子发票。 9. 合并电子发票： 您不能合并多张收据，也不能为单张收据上的部分商品申请电子发票。 这些要点可确保消费者了解向佳定成功申请电子发票的流程和要求。 Here are some important points […]
When your e-Invoice Date doesn’t match the sale: What to do
电子发票开具日期和时间与会计日期的对比 1. 当前电子发票系统的限制： MyInvois 门户网站目前只允许将 “开具日期和时间 ”字段设置为今天或最多 3 天前。 这一限制可能导致电子发票开具日期与实际交易或会计日期不一致。 2. 会计原则和收入确认： 根据公认会计原则 (GAAP) 和马来西亚财务报告准则 (MFRS)，收入应在赚取时确认，通常是在交付货物或提供服务时。 3. 电子发票要求： 电子发票指南要求 “出具日期和时间 ”反映电子发票实际创建并提交至 IRBM 系统的时间。 这是为了确保实时或接近实时地报告交易。 4. 示例情况： 让我们举一个具体的例子来说明潜在的差异： ABC 公司于 2024 年 8 月 29 日向客户 XYZ 销售并交付计算机设备。 由于一些内部延迟，会计部门在 2024 年 9 月 11 日才处理这笔交易并开具电子发票。 实际交易日期：2024 年 8 月 29 日 电子发票创建日期：2024 年 9 月 11 […]
