E-Invoice Treatment for Advance Payments:
1. Initial Advance Payment:
When a supplier receives an advance payment, they should issue an e-invoice at the time of receiving the payment. This e-invoice should clearly indicate that it’s for an advance payment.
2. Subsequent Delivery or Service Provision:
When the goods are delivered or services are rendered, the supplier should issue a final e-invoice. This invoice should:
Include the total amount for the goods/services
Deduct the advance payment amount
Show the remaining balance due (if any)
3. Refundable vs. Non-Refundable Deposits:
An e-invoice is not required for refundable deposits when they are initially received. However, an e-invoice should be issued when the deposit is applied to a sale.
For non-refundable deposits, an e-invoice should be issued when the deposit is received.
4. Prepayment Fields:
The e-invoice system includes optional fields for prepayment information:
Prepayment Amount
Prepayment Date
Prepayment Reference Number
Examples:
Example 1: Refundable Deposit
A hotel receives a RM500 refundable deposit for a room booking.
No e-invoice is issued when the deposit is received.
When the guest checks out, if the deposit is applied to the final bill, it should be included in the final e-invoice.
If the deposit is refunded, a refund note e-invoice is not required.
Example 2: Non-Refundable Deposit for Services
A wedding planner receives a RM5,000 non-refundable deposit for services.
An e-invoice for RM5,000 is issued immediately upon receipt of the deposit, marked as “Non-Refundable Deposit”.
When the full service is provided, a final e-invoice is issued for the total amount, showing the deposit as a deduction.
Example 3: Advance Payment for Goods
A furniture store receives a RM2,000 advance payment for a custom-made table costing RM5,000.
An e-invoice for RM2,000 is issued immediately, marked as “Advance Payment”.
When the table is delivered, a final e-invoice is issued for RM5,000, showing:
* Total amount: RM5,000
* Less Advance Payment: RM2,000
* Balance Due: RM3,000
Key Points to Remember:
1. Always issue an e-invoice for non-refundable deposits and advance payments when received.
2. Clearly mark the nature of the payment (advance, deposit, etc.) on the e-invoice.
3. Use the prepayment fields in the e-invoice system to record these transactions accurately.
4. Ensure the final e-invoice correctly reflects any advance payments or deposits applied.
5. For refundable deposits, only issue an e-invoice when the deposit is applied to a sale or refunded.
By following these guidelines, businesses can ensure proper e-invoice treatment for advance payments and deposits, maintaining accurate records and compliance with the e-invoice system.
预付款电子发票处理：
1. 初始预付款：
供应商收到预付款时，应在收到付款时开具电子发票。该电子发票应明确注明是预付款。
2. 后续交付或提供服务：
当货物交付或服务提供后，供应商应开具最终电子发票。该发票应：
包括货物/服务的总金额
扣除预付款金额
显示剩余应付金额（如有）
3. 可退还与不可退还的押金：
可退还的押金在最初收取时不需要电子发票。但是，当押金用于销售时，应开具电子发票。
对于不可退还的押金，应在收到押金时开具电子发票。
4. 预付款项字段：
电子发票系统包括预付款项信息的可选字段：
预付款金额
预付款日期
预付款参考编号
示例：
示例1：可退还押金
酒店收到RM500可退还的预订押金。
收到押金时，不开具电子发票。
客人退房时，如果押金已计入最终账单，则应将其包含在最终电子发票中。
如果押金已退还，则无需开具退款说明电子发票。
示例2：不可退还的服务押金
婚礼策划师收到5000令吉不可退还的服务押金。
收到押金后立即开具5000令吉的电子发票，并注明“不可退还的押金”。
提供全部服务后，开具总额电子发票，显示押金已扣除。
示例3：预付货款
一家家具店收到一张2000令吉的预付款，用于购买一张价值5000令吉的定制桌子。
立即开具一张2000令吉的电子发票，并注明“预付款”。
桌子交付后，开具一张5000令吉的最终电子发票，显示：
* 总金额：5000令吉
* 减去预付款：2,000 令吉
* 应付余额：3,000 令吉
要点：
1. 收到不可退还的押金和预付款时，务必开具电子发票。
2. 在电子发票上明确标明付款性质（预付款、押金等）。
3. 使用电子发票系统中的预付款字段准确记录这些交易。
4. 确保最终电子发票正确反映任何预付款或已使用的押金。
5. 对于可退还的押金，只有在押金用于销售或退还时才开具电子发票。
遵循这些准则，企业可以确保对预付款和押金进行正确的电子发票处理，保持准确的记录并遵守电子发票系统。
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