What is a “Self-Billed e-Invoice”?
马来西亚的自开电子发票 亲爱的企业主和经理们, 根据电子发票具体指南（2.2 版）第 8 段，本分享概述了马来西亚电子发票系统中的自开电子发票。 其中包括应何时使用、示例和重要的业务考虑因素。 1. 什么是自开电子发票？ 自开电子发票是由买方（货物或服务的接收方）而不是供应商开具的电子发票。 它用于买方能更好地确定交易价值的特定情况。 2. 需要自开电子发票的情况 a) 向代理商、经销商或分销商付款： 举例说明： 一家制造公司向其销售代理支付佣金。 b) 外国供应商提供的货物或服务： 例如 一家马来西亚公司从一家外国 IT 公司购买软件服务。 c) 公司的利润分配： 例如：一家单位信托公司向其股东分配利润。 d) 电子商务交易： 举例： 在线市场平台向通过其平台销售商品的卖家付款。 e) 从非从事商业活动的个人那里获取商品或服务： 例如 一家公司向一名没有注册公司的自由平面设计师付款。 f) 支付利息： 例如： 公司向贷款人或债券持有人支付利息。 g) 来自保险公司保险业务的索赔、赔偿或给付。 3. 自开电子发票所需的关键信息 买方详细信息（姓名、地址、纳税人识别号等） 供应商详细信息（名称、地址、个人身份识别码（如适用）等 商品或服务描述 交易金额 任何适用的税款 4. 自开电子发票使用示例 a) 佣金支付： ABC 制造公司向其代理人无名氏开具自开电子发票，支付当月赚取的 5,000 令吉佣金。 […]
E-Invoicing Strategy for High-Volume Retail Businesses
大宗零售业务的电子发票策略 亲爱的大型超市/零售企业所有者, 本分享概述了在您的大批量（主要是 B2C）零售环境中有效管理电子发票的策略，同时满足偶尔对个别电子发票的要求。 1. 业务场景概述 每日交易量大（数千份收据） 主要是 B2C 客户 偶尔有客户要求开电子发票 在同一个月内有可能出现延迟的电子发票请求 2. 电子发票策略 a) 默认方法： 合并电子发票 大多数 B2C 交易使用合并电子发票。 对于未要求开具单张电子发票的所有交易，每月开具合并电子发票。 b) 系统配置以处理个人电子发票请求 实施销售点 (POS) 系统，该系统可以 i) 按要求开具个人电子发票 ii) 标记交易以纳入合并电子发票 c) 客户数据收集 对于一般交易，只需收集最少的数据。 对于个人电子发票要求，在销售点收集必要的客户信息。 3. 处理特定情况 a) 即时电子发票申请 培训收银员在销售点处理个人电子发票申请。 收集客户的 TIN、全名和地址。 立即开具电子发票，并将此交易排除在合并电子发票之外。 b) 延迟电子发票申请（当月内） 实施一个系统，方便检索过去的交易。 为这些要求开具单独的电子发票。 确保这些交易不包括在每月合并电子发票中。 c) 企业对企业客户 为已知的 B2B 客户建立单独的流程，始终开具单独的电子发票。 4. 技术实施 a) […]
Digital Certificates in e-Invoicing: Ensuring Authenticity, Integrity, and Non-Repudiation
Digital certificates play a crucial role in the e-invoicing process, ensuring electronic invoices’ authenticity, integrity, and non-repudiation. Here’s an overview of digital certificates and their functions in the context of e-invoicing: 1. What is a digital certificate? A digital certificate is an electronic document that binds an entity’s (individual or organization) identity to a public […]
Income Tax (Exemption) (No. 6) Order 2021 (Amendment) Order 2024
The Income Tax (Exemption) (No. 6) Order 2021 [P.U. (A) 282/2021] was amended by the Income Tax (Exemption) (No. 6) Order 2021 (Amendment) Order 2024 [P.U. (A) 107/2024]. The amendment order was made on 8 March 2024 and has effect from the year of assessment 2024. The key changes introduced by the amendment order are: […]
Income Tax (Exemption) (No. 5) Order 2021 (Amendment) Order 2024
The Income Tax (Exemption) (No. 5) Order 2021 [P.U. (A) 209/2021] was amended by the Income Tax (Exemption) (No. 5) Order 2021 (Amendment) Order 2024 [P.U. (A) 106/2024]. The amendment order was made on 2 April 2024. The key change introduced by the amendment order is the extension of the exemption period for qualifying companies […]
Income Tax (Exemption) (No. 7) Order 2021 (Amendment) Order 2024
The Income Tax (Exemption) (No. 7) Order 2021 [P.U. (A) 283/2021] was amended by the Income Tax (Exemption) (No. 7) Order 2021 (Amendment) Order 2024 [P.U. (A) 108/2024]. The amendment order was made on 8 March 2024 and has effect from the year of assessment 2024. The key changes introduced by the amendment order are: […]
Income Tax (Exemption) (No. 8) Order 2021 (Amendment) Order 2024
The Income Tax (Exemption) (No. 8) Order 2021 [P.U. (A) 284/2021] was amended by the Income Tax (Exemption) (No. 8) Order 2021 (Amendment) Order 2024 [P.U. (A) 109/2024]. The amendment order was made on 8 March 2024 and has effect from the year of assessment 2024. The key changes introduced by the amendment order are: […]
Updated Food and Beverage Guidelines (16 April 2024)
The Service Tax reintroduced on 1 September 2018, is a consumption tax administered under the Service Tax Act 2018 and its subsidiary legislation. Service tax is imposed on prescribed services known as “taxable services”. A person who provides taxable services exceeding a specified threshold of taxable service value must register under the Service Tax Act […]
Attention Wholesalers and Retailers of Construction Materials!
Are you selling Precast Concrete Masonry Units (cement bricks)? If yes, then this is a must-read for you! As per the latest e-Invoice Specific Guideline (Version 2.1) issued by the Inland Revenue Board of Malaysia (IRBM), wholesalers and retailers dealing in construction materials, including cement bricks, are required to issue e-Invoices for every single transaction. […]
What are the e-Invoice Treatments for Directors’ Fees?
The e-Invoicing Guidelines in Malaysia are a comprehensive framework designed to modernise and streamline the invoicing process across various transactions, enhancing efficiency and tax compliance. The guidelines cover myriad transactions and touch upon the specific income types exempted from the e-invoicing system. For directors who have entered into a contract for services with a company, […]
