E-Invoicing FAQ: Managing Credit Notes in Consolidated E-invoices for B2C Transactions

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For B2C, whereby the buyer does not need the e-invoice, the supplier just issues a receipt and prepares a consolidated e-invoice at month’s end.

What happens if the supplier issues a receipt of RM100 and then issues a credit note of RM 10 to the buyer?

So, how does the supplier issue the consolidated e-invoice? Does the supplier just need to issue a consolidated e-invoice of RM90, or does he have to issue a consolidated e-invoice of RM100 and a consolidated credit note of RM10?

Reply: Guidelines do not explicitly mention how providers need to deal with this issue. For B2C transactions where buyers did not request e-invoices and only receipts were provided, the guidelines allow suppliers to submit consolidated e-invoices later.

In the scenario where:

  • An initial receipt of RM100 was issued.
  • Subsequently, a credit note for RM10 was provided

Personal view, while submitting the monthly consolidated e-invoice, the supplier should capture the following:

  1. Consolidated sales e-invoice reflecting total initial receipts issued for the month (RM100 in this case)
  2. Separately submit a consolidated credit note e-invoice for total credit notes issued in that month (RM10 here)

Instead of just netting off and showing a single consolidated sales e-invoice of RM90.

This is because tax authorities want visibility into the entire transaction sequence, i.e.

  1. Original sale value
  2. Subsequent credit adjustments

Instead of just the net sales position.

Hence, I believe two distinct consolidated e-Invoices must be submitted – one sale and one credit note consolidation. We hope that the Inland Revenue Department will provide more relevant guidelines in the future.


对于 B2C,买方不需要电子发票,供应商只需开具收据,并在月底准备一份合并电子发票。

如果供应商开具 100 令吉的收据,过后又再向买方开具 10 令吉的赊销单,会发生什么情况?

那么,供应商如何开具合并电子发票?供应商是否只需开具一张 90 令吉的合并电子发票,还是必须开具一张 100 令吉的合并电子发票和一张 10 令吉的合并贷项通知单 (Credit Note)?



对于买方没有要求电子发票而只提供收据的 B2C 交易,指南允许供应商稍后提交合并电子发票。


  • 开具了 100 令吉的收据。
  • 随后,再提供了一张 10 令吉的贷项通知单 (Credit Note)


  • 反映当月发出的初始收据总额(本例中为 100 令吉)的合并销售电子发票
  • 另外再提交一份贷项通知单 (Credit Note) 的电子发票,反映当月开具的贷项通知单 (Credit Note) 总额(此处为 10 令吉)。

而不是只显示一张 90 令吉的合并销售电子发票。


  • 原始销售价值 ;
  • 随后的贷方调整。



  • 一份销售合并发票;和
  • 一份合并贷项通知单 (Credit Note)。


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