Question:
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:
- Consolidated sales e-invoice reflecting total initial receipts issued for the month (RM100 in this case)
- 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.
- Original sale value
- 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.
问题:
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)？
答复：
电子发票指南并没有明确提及供应商需要如何处理这个问题。
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。
在以下这种情况下：
- 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)
个人认为，在提交每月合并电子发票时，供应商应记录以下内容：
- 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。
这是因为税收局希望看到的是整个交易序列，即
- 原始销售价值 ；
- 随后的贷方调整。
而不仅仅是净销售额。
因此，个人认为，必须提交两份不同的合并电子发票：
- 一份销售合并发票；和
- 一份合并贷项通知单 (Credit Note)。
我们希望税收局在未来，能够提供更多的相关指南。
