马来西亚的合并电子发票
亲爱的企业主和经理们,
本文概述了马来西亚电子发票系统中的合并电子发票，包括何时可以使用、示例以及重要的业务注意事项。
1. 什么是合并电子发票？
合并电子发票是将特定时期（通常是一个月）内的多项交易合并在一起的单一电子发票。它使企业能够简化大批量、低价值交易的发票开具流程。
2. 合并电子发票的适用性
合并电子发票可用于以下情况：
a) B2C（企业对消费者）交易：
例如： 一家咖啡店可每月为其所有现金交易开具合并电子发票，而个别客户并未要求分别开具电子发票。
b) B2B（企业对企业）交易：
合并电子发票可用于 B2B 交易，但仅限于买方未要求开具单独电子发票的情况。
例如： 文具供应商定期向企业客户提供小订单，如果客户同意，可以每月开具合并电子发票。
c) B2G（企业对政府）交易：
与 B2B 类似，如果政府实体不要求开具单独的电子发票，B2G 交易也可使用合并电子发票。
例如 ：政府办公室的清洁服务提供商可每月开具日常清洁服务的合并电子发票。
3. 企业要点
a) 买方要求开具单张电子发票的权利：
如果买方提出要求，无论交易类型如何，一定要开具单张电子发票。
b) 时间：
合并电子发票必须在月底后七（7）个日历日内发出。
c) 不包括的行业和交易：
某些行业和交易类型禁止使用合并电子发票（请参阅指南中的具体除外规定）。
d) 保存记录：
详细记录合并电子发票中包含的所有个人交易。
4. 合并电子发票使用示例
a) 零售店（B2C）：
一家超市可为所有现金交易开具月度合并电子发票，只要客户没有要求开具单独的电子发票。
b) 订阅服务（B2B/B2C）：
软件即服务（SaaS）提供商可就定期订购费向订户开具每月合并电子发票，除非客户要求开具个别电子发票。
c) 公用事业公司（B2B/B2C/B2G）：
电力供应商可为同意这一安排的多个小型企业客户或政府办事处开具合并电子发票。
5. 企业需要注意的事项
a) 系统功能：
确保您的发票系统可根据需要生成合并电子发票和单独电子发票。
b) 客户偏好：
实施一套系统，跟踪哪些客户喜欢单张电子发票，哪些客户接受合并电子发票。
c) 行业特定规则：
注意你所在的行业是否属于禁止使用合并电子发票的行业。
d) 数据汇总：
为合并电子发票制定准确汇总交易数据的流程。
e) 审计跟踪：
保持清晰的审计线索，将合并电子发票与个别交易联系起来。
f) 沟通：
向客户明确传达你的开票做法，并在适用的情况下让他们选择单张或合并电子发票。
g) 合规检查：
定期检查你的合并电子发票做法，确保持续遵守 IRBM 指南。
6. 合并电子发票的潜在好处
减少大量低价值交易的行政负担
简化企业和客户的对账流程
潜在的发票处理成本节约
结论
合并电子发票为许多企业的 B2C、B2B 和 B2G 交易提供了一种简化的发票开具方法。
但是，了解并遵守 IRBM 制定的具体指南和除外规定至关重要。
在买方提出要求时，始终优先考虑买方对单独电子发票的偏好，并保留所有交易的详细记录，无论是单独发票还是合并电子发票。
随着马来西亚电子发票环境的不断发展，请随时了解这些要求的任何更新或变化。
定期咨询税务专业人士并随时更新 IRBM 指南将有助于确保持续合规，同时最大限度地发挥合并电子发票的优势。
Consolidated e-Invoice in Malaysia
Dear Business Owners and Managers,
This sharing provides an overview of consolidated e-invoices in Malaysia’s e-invoicing system, including when they can be used, examples, and important business considerations.
1. What is a Consolidated e-Invoice?
A consolidated e-invoice is a single e-invoice that combines multiple transactions over a specific period, typically a month.
It allows businesses to streamline their invoicing process for high-volume, low-value transactions.
2. Applicability of Consolidated e-Invoices
Consolidated e-invoices can be used in the following scenarios:
a) B2C (Business-to-Consumer) Transactions:
Example: A coffee shop can issue a monthly consolidated e-invoice for all its cash transactions where individual customers didn’t request separate e-invoices.
b) B2B (Business-to-Business) Transactions:
Consolidated e-invoices can be used for B2B transactions, but only when the buyer doesn’t request individual e-invoices.
Example: A stationery supplier providing regular small orders to a business client can issue a monthly consolidated e-invoice if the client agrees.
c) B2G (Business-to-Government) Transactions:
Similar to B2B, consolidated e-invoices can be used for B2G transactions if the government entity doesn’t require individual e-invoices.
Example: A government office’s cleaning service provider can issue a monthly consolidated e-invoice for daily cleaning services.
3. Key Points for Businesses
a) Buyer’s Right to Request Individual e-Invoices:
Always issue individual e-invoices if requested by the buyer, regardless of the transaction type.
b) Timing:
Consolidated e-invoices must be issued within seven (7) calendar days after the month-end.
c) Excluded Industries and Transactions:
Certain industries and transaction types are prohibited from using consolidated e-invoices (refer to the specific exclusions in the guidelines).
d) Record Keeping:
Maintain detailed records of all individual transactions included in consolidated e-invoices.
4. Examples of Consolidated e-Invoice Usage
a) Retail Store (B2C):
A supermarket can issue a monthly consolidated e-invoice for all cash transactions where customers didn’t request individual e-invoices.
b) Subscription Service (B2B/B2C):
A software as a service (SaaS) provider can issue monthly consolidated e-invoices to its subscribers for recurring subscription fees unless individual e-invoices are requested.
c) Utility Company (B2B/B2C/B2G):
An electricity provider can issue consolidated e-invoices for multiple small business clients or government offices that have agreed to this arrangement.
5. What Businesses Need to Note
a) System Capabilities:
Ensure your invoicing system can generate both consolidated and individual e-invoices as needed.
b) Customer Preferences:
Implement a system to track which customers prefer individual e-invoices versus those who accept consolidated ones.
c) Industry-Specific Rules:
Be aware if your industry is among those prohibited from using consolidated e-invoices.
d) Data Aggregation:
Develop a process to accurately aggregate transaction data for consolidated e-invoices.
e) Audit Trail:
Maintain a clear audit trail linking consolidated e-invoices to individual transactions.
f) Communication:
Clearly communicate your invoicing practices to customers and offer them the choice of individual or consolidated e-invoices where applicable.
g) Compliance Checks:
– Regularly review your consolidated e-invoicing practices to ensure ongoing compliance with IRBM guidelines.
6. Potential Benefits of Consolidated e-Invoices
Reduced administrative burden for high-volume, low-value transactions
Simplified reconciliation process for both businesses and customers
Potential cost savings in invoice processing
Conclusion:
Consolidated e-invoices offer a streamlined approach to invoicing for many businesses across B2C, B2B, and B2G transactions.
However, it’s crucial to understand and adhere to the specific guidelines and exclusions set by the IRBM.
When requested, always prioritise the buyer’s preference for individual e-invoices and maintain detailed records of all transactions, whether individually invoiced or consolidated.
As the e-invoicing landscape in Malaysia continues to evolve, stay informed about any updates or changes to these requirements.
Regular consultation with tax professionals and staying up-to-date with IRBM guidelines will help ensure ongoing compliance while maximising the benefits of consolidated e-invoicing where appropriate.
