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 Rule:
The requirement to issue an e-invoice for vouchers depends on two main factors:
a) Whether the voucher is sold or given away for free
b) Whether the voucher is refundable or non-refundable
3. Scenarios and e-Invoice Requirements:
3.1 Sale of Vouchers:
a) Non-refundable vouchers:
E-Invoice required upon sale
Reason: The sale represents actual income for the business
b) Refundable vouchers:
No e-invoice is required upon sale
Reason: The transaction is considered a deposit, not an income
3.2 Giveaway of Vouchers:
a) Free vouchers:
No e-invoice required
Reason: No monetary transaction occurs
3.3 Redemption of Vouchers:
a) Refundable vouchers:
E-Invoice required upon redemption
Reason: This is when the actual sale occurs
b) Non-refundable vouchers:
E-Invoice required, but only for the amount not covered by the voucher
Reason: The sale was already recorded when the voucher was sold
3.4 Expiry of Vouchers:
a) Refundable vouchers:
E-Invoice required upon expiry
Reason: The deposit becomes income at this point
b) Non-refundable vouchers:
No e-invoice is required upon expiry
Reason: The income was already recorded at the time of sale
4. Examples:
Example 1: Sale of Non-refundable Gift Card
Scenario: Mega Mart sells an RM100 non-refundable gift card to a customer.
Action: Mega Mart must issue an e-invoice for RM100 at the time of sale.
Example 2: Giveaway of Promotional Voucher
Scenario: Beauty Box gives away an RM50 promotional voucher to customers who spend over RM200.
Action: No e-invoice is required for the giveaway of the voucher.
Example 3: Sale of Refundable Event Ticket
Scenario: Concert Pro sells an RM300 refundable concert ticket.
Action: No e-invoice is required at the time of sale. An e-invoice will be issued when the concert takes place (the ticket is redeemed) or if the ticket expires unused.
Example 4: Redemption of Non-refundable Gift Card
Scenario: A customer uses the RM100 Mega Mart gift card from Example 1 to make an RM150 purchase.
Action: Mega Mart issued an e-invoice for RM50 (the amount not covered by the gift card).
Example 5: Expiry of Refundable Spa Voucher
Scenario: Luxe Spa sold an RM200 refundable spa voucher, which expires unused.
Action: Luxe Spa must issue an e-invoice for RM200 upon the voucher’s expiry date.
5. Special Considerations:
5.1 Partial Redemptions:
For partial redemptions of non-refundable vouchers, e-invoices should only be issued for any amount paid beyond the voucher value.
5.2 Multi-use Vouchers:
Each redemption should be treated separately according to the rules above for vouchers that can be used multiple times.
5.3 Third-party Vouchers:
When a business accepts vouchers issued by third parties, it should issue e-invoices based on the actual payment received from the third party, not the voucher’s face value.
6. Conclusion:
The requirement to issue e-invoices for voucher transactions depends on the voucher’s nature (refundable or non-refundable) and the transaction type (sale, giveaway, redemption, or expiry).
Businesses must carefully consider these factors to ensure compliance with e-invoice regulations while accurately reflecting their income.
7. Recommendations:
Implement clear internal policies for handling different types of vouchers.
Ensure that point-of-sale and accounting systems can differentiate between refundable and non-refundable vouchers.
Train staff on when e-invoices are required for voucher transactions.
Regularly review voucher policies to ensure ongoing compliance with e-invoice regulations.
By following these guidelines and examples, businesses can ensure they correctly issue e-invoices for voucher transactions, maintaining compliance with Malaysian tax regulations while accurately representing their financial transactions.
销售和赠送兑换券的电子发票要求
1. 导言
电子发票在马来西亚的实施引发了如何处理销售和派发兑换券的问题。
根据马来西亚税务局（IRBM）提供的指导原则，本报告旨在澄清何时需要电子发票来进行兑换券交易。
2. 一般规则：
兑换券是否需要开具电子发票取决于两个主要因素：
a) 兑换券是出售还是免费赠送
b) 兑换券是可退还的还是不可退还的。
3. 情景和电子发票要求：
3.1 销售兑换券
a) 不可退款的兑换券：
出售时需要电子发票
原因： 有关销售是企业的实际收入
b) 可退款凭单：
销售时无需电子发票
原因： 交易被视为定金，而非收入
3.2 赠送兑换券：
a) 免费兑换券：
无需电子发票
原因： 没有发生货币交易
3.3 兑换兑换券
a) 可退还兑换券：
兑换时需要电子发票
原因： 这是实际销售发生的时间
b) 不可退还的兑换券：
需要电子发票，但仅针对兑换券未涵盖的金额
原因： 销售兑换券时已经记录了销售情况
3.4 兑换券的使用时间到期：
a) 可退还兑换券：
过期时需要电子发票
原因： 此时之前的定金变成收入
b) 不可退还的兑换券：
过期时无需电子发票
原因： 收入已在销售时入账
4. 举例说明：
例 1：销售不可退还的兑换券
情况： Mega Mart 向一名顾客出售一张 RM 100 的不可退还兑换券。
行动： Mega Mart 必须在销售时开具一张 RM 100 元的电子发票。
例 2：赠送促销券
情况： Beauty Box 向消费超过 RM 200 的顾客赠送 RM 50 的促销礼券。
行动： 赠送促销礼券，无需电子发票。
例 3：出售可退还的活动门票
情景： Concert Pro 出售一张 RM300 的可退款音乐会门票。
操作： 销售时无需电子发票。当音乐会举行（活动门票已兑换）或活动门票过期未使用时，才需要开电子发票。
例 4：兑换不可退还的礼品卡
情景： 一位顾客使用例 1 中的 RM 100 Mega Mart 不可退还的兑换券购买了 RM 150 的商品。
行动： Mega Mart 开出一张 RM50 的电子发票（不可退还的兑换券不包括的金额）。
例 5: 可退还水疗券到期
情况： Luxe Spa 售出一张 RM 200 元的可退还水疗券，过期未使用。
行动： Luxe Spa 必须在礼券到期日开具 RM 200 的电子发票。
5. 特别注意事项：
5.1 部分兑换：
对于部分兑换不可退还的礼券，电子发票只适用于超出礼券价值的部分。
5.2 可多次使用的兑换券：
对于可多次使用的兑换券，每次兑换都应按照上述规则分别处理。
5.3 第三方兑换券：
当企业接受第三方开出的兑换券时，应根据从第三方收到的实际付款开具电子发票，而不是兑换券的面值。
6. 结论：
兑换券的交易是否需要开具电子发票取决于兑换券的性质（可退还或不可退还）和交易类型（销售、赠送、兑换或到期）。
企业必须仔细考虑这些因素，以确保遵守电子发票规定，同时准确反映其收入。
7. 建议：
实施明确的内部政策来处理不同类型的兑换券。
确保销售点和会计系统能够区分可退款兑换券和不可退款兑换券。
对员工进行培训，使其了解何时需要为兑换券交易开具电子发票。
定期审查兑换券政策，确保持续遵守电子发票规定。
通过遵循这些指南和示例，企业可以确保正确地为兑换券交易开具电子发票，在保持符合马来西亚税务法规的同时，准确地反映其财务交易。
