马来西亚企业电子发票的基本概念
亲爱的企业主和经理们
随着马来西亚逐步实施全国范围的电子发票系统，了解基本概念至关重要。
本分享旨在提供有关马来西亚电子发票的清晰概述。
1. 什么是电子发票？
马来西亚的电子发票是
供应商和买方之间交易的数字表示。
XML 或 JSON 格式的结构化机器可读文件。
不是 PDF、扫描图像或其他非结构化数字文档。
2. 马来西亚电子发票系统的主要组成部分
a) MyInvois 系统：
由马来西亚税务局（IRBM）开发。
用于电子发票验证和存储的中央平台。
b) 连续交易控制（CTC）模式：
由 IRBM 对电子发票进行实时或接近实时的验证。
c) 传输方法：
MyInvois 门户网站： 用于手工创建和提交电子发票的网络平台。
API（应用程序编程接口）： 用于自动提交大量电子发票。
3. 电子发票类型
a) 标准电子发票： 常规交易文件。
b) 贷方凭证电子发票： 用于更正、折扣或退货。
c) 借方凭证电子发票： 用于支付额外费用。
d) 退款凭证电子发票： 用于退款。
e) 自开电子发票：在特定情况下由买方开具。
f) 合并电子发票： 将多项交易合并为一张电子发票。
4. 电子发票基本流程
a) 创建： 供应商按规定格式生成电子发票。
b) 提交： 通过 MyInvois 门户网站或 API 向 IRBM 发送电子发票。
c) 验证： IRBM 对电子发票进行近乎实时的验证。
d) 通知： 供应商和买方都会收到验证通知。
e) 共享： 供应商与买方共享经过验证的电子发票。
f) 存储： IRBM 存储经过验证的电子发票。
5. 电子发票所需的关键信息
供应商和买方详细信息（包括纳税识别号）
发票详情（日期、编号、类型）
项目描述、数量和价格
税务信息
总金额
6. 马来西亚电子发票的独特功能
a) IRBM 唯一标识符：
分配给每张经过验证的电子发票，以实现可追溯性。
b) QR 码：
为电子发票的可视化生成。
可快速验证电子发票的有效性。
c) 取消和拒绝窗口：
取消或拒绝已验证电子发票的时限为 72 小时。
7. 实施时间表
根据年营业额分阶段实施：
– >1亿马币：2024年8月1日
– 2,500万至1亿马币：2025年1月1日
– 所有其他企业： 2025 年 7 月 1 日
8. 合规考虑因素
马来西亚境内的所有人必须遵守（部分例外情况）
不遵守规定将受到处罚
系统升级和人员培训的必要性
结论：
电子发票代表着企业管理交易和纳税义务方式的重大转变。
通过了解这些基本概念，企业可以更好地为转型做好准备，并充分利用这一数字化转型带来的好处。
至关重要的是，要随时了解 IRBM 的更新信息，并开始为实施电子发票准备业务系统和流程。
请考虑咨询 IT 专业人士和税务顾问，以确保贵组织顺利采用电子发票。
更多详细信息，请参阅 IRBM 官方指南和资源。
Basic Concept of e-Invoicing in Malaysia for Businesses
Dear Business Owners and Managers,
As Malaysia moves towards implementing a nationwide e-invoicing system, it’s crucial to understand the basic concepts.
This sharing aims to provide a clear overview of e-invoicing in Malaysia.
1. What is an e-Invoice?
An e-invoice in Malaysia is:
A digital representation of a transaction between a supplier and a buyer.
A structured, machine-readable file in XML or JSON format.
Not a PDF, scanned image, or other unstructured digital document.
2. Key Components of the Malaysian e-Invoicing System
a) MyInvois System:
Developed by the Inland Revenue Board of Malaysia (IRBM).
Central platform for e-invoice validation and storage.
b) Continuous Transaction Control (CTC) Model:
Real-time or near real-time validation of e-invoices by IRBM.
c) Transmission Methods:
MyInvois Portal: Web-based platform for manual e-invoice creation and submission.
API (Application Programming Interface): For automated, high-volume e-invoice submission.
3. Types of e-Invoices
a) Standard e-invoice: Regular transaction document.
b) Credit Note e-Invoice: For corrections, discounts, or returns.
c) Debit Note e-Invoice: This is for additional charges.
d) Refund Note e-Invoice: This is for refunds.
e) Self-Billed e-Invoice: Issued by the buyer in specific scenarios.
f) Consolidated e-invoice: Combining multiple transactions into one e-invoice.
4. Basic e-Invoicing Process
a) Creation: Supplier generates an e-invoice in the required format.
b) Submission: E-invoice is sent to IRBM via MyInvois Portal or API.
c) Validation: IRBM validates the e-invoice in near real-time.
d) Notification: Both supplier and buyer are notified of the validation.
e) Sharing: Supplier shares the validated e-invoice with the buyer.
f) Storage: IRBM stores the validated e-invoice.
5. Key Information Required in e-Invoices
Supplier and buyer details (including Tax Identification Numbers)
Invoice details (date, number, type)
Item descriptions, quantities, and prices
Tax information
Total amounts
6. Unique Features of Malaysian e-Invoicing
a) IRBM Unique Identifier:
Assigned to each validated e-invoice for traceability.
b) QR Code:
Generated for visual representations of e-invoices.
Allows quick verification of e-invoice validity.
c) Cancellation and Rejection Window:
72-hour period for cancelling or rejecting validated e-invoices.
7. Implementation Timeline
Phased approach based on annual turnover:
• >RM100 million: 1 August 2024
• >RM25 million to RM100 million: 1 January 2025
• All other businesses: 1 July 2025
8. Compliance Considerations
Mandatory for all persons in Malaysia (with some exceptions)
Penalties for non-compliance
Need for system upgrades and staff training
Conclusion:
E-invoicing represents a significant shift in how businesses manage their transactions and tax obligations.
By understanding these basic concepts, businesses can better prepare for the transition and leverage the benefits of this digital transformation.
It’s crucial to stay informed about updates from IRBM and to start preparing your business systems and processes for e-invoicing implementation.
Consider consulting with IT professionals and tax advisors to ensure the smooth adoption of e-invoicing in your organisation.
If you would like more detailed information, please refer to the official IRBM guidelines and resources.
