e-Invoice Requirements for Business Expenses

This chart describes e-Invoice requirements for business expenses.

It distinguishes between situations where e-Invoices are not required and those where self-billed e-Invoices are mandatory.

1. No e-Invoice Required

These expenses do not require an e-Invoice. Businesses can use normal invoices or receipts for these categories:

• Accounting Adjustments:
  Includes depreciation entries, accruals, and year-end adjustments.
  
  Example: Recording depreciation for company machinery at year-end.
• Employment Income:
  Covers salaries, wages, and employee-related benefits.
  
  Example: Monthly salary payments to employees or medical benefits paid by the employer.
• MSME Purchases:
  Purchases from suppliers with annual revenue below RM150,000.
  
  Example: Buying office supplies from a small local business earning less than RM150,000 annually.

2. Self-Billed e-Invoice Required

8 Mandatory Scenarios require businesses to issue self-billed e-Invoices:

1. Payments to agents/dealers/distributors
   Example: Commission payments to a distributor for product sales.
2. Foreign supplier transactions
   Example: Paying a foreign software company for licensing fees.
3. Profit distributions (e.g., dividends)
   Example: Distributing annual dividends to company shareholders.
4. e-Commerce platform payments
   Example: Paying fees to an e-commerce platform like Lazada or Shopee.
5. Betting/gaming payouts
   Example: A gaming company paying out winnings to players.
6. Transactions with non-business individuals
   Example: Renting a space from an individual for a corporate event.
7. Interest payments
   Example: Paying interest on loans to private lenders (not financial institutions).
8. Insurance claims/benefits payments
   Example: Insurance reimbursements for company vehicles or property.

Key Requirements for Self-Billed e-Invoices

• The business must issue the e-Invoice itself.
• Supplier details and tax information (TIN) must be included.
• The e-Invoice must be validated by the IRBM (Inland Revenue Board of Malaysia).
• Proper documentation must be maintained for audits.

Important Notes

1. All other business expenses require regular e-Invoices under the company’s name.
2. Retain original documentation for all transactions.
3. Special rules may apply during the transition/relaxation period.
4. Refer to specific guidelines for details on compliance.

此图描述了企业费用的电子发票要求，区分了无需开具电子发票的情况和必须开具自开电子发票的情况。

1. 无需开具电子发票

以下费用类别无需电子发票，企业可使用普通发票或收据：

• 会计调整：
  包括折旧分录、应计项目以及年终调整。
  
  例子：在年终记录公司设备的折旧费用。
• 员工收入：
  包括工资、薪水以及与员工相关的福利。
  
  例子：向员工支付月薪或为员工支付医疗福利。
• 微型企业采购 (MSME Purchases)：
  向年收入低于RM150,000的供应商采购。
  
  例子：从年收入低于RM150,000的小型本地企业购买办公用品。

2. 必须开具自开电子发票

以下8种场景必须开具自开电子发票：

1. 支付给代理/经销商/分销商
   例子：向分销商支付产品销售佣金。
2. 外国供应商交易
   例子：支付给外国软件公司的许可费用。
3. 利润分配（例如股息）
   例子：向公司股东分配年度股息。
4. 电子商务平台支付
   例子：支付给Lazada或Shopee等电子商务平台的费用。
5. 博彩/游戏支出
   例子：游戏公司向玩家支付奖金。
6. 与非商业个人的交易
   例子：租用个人的场地举办公司活动。
7. 利息支付
   例子：支付给私人贷款人的贷款利息（非金融机构）。
8. 保险索赔/福利支付
   例子：公司车辆或财产的保险赔偿。

自开电子发票的关键要求

• 企业需自行开具电子发票。
• 必须包含供应商的详细信息和税号 (TIN)。
• 发票必须经过马来西亚税务局 (IRBM) 验证。
• 保存完整的文档以备审计。

重要说明

1. 其他业务费用需以公司名义开具常规电子发票。
2. 所有交易需保留原始文档。
3. 在过渡期/宽限期内可能有特殊规则适用。
4. 请参阅具体指南以获取合规细节。