E-Invoicing Impact on JMB Fund Collection

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Joint Management Bodies (JMBs) of apartments and condominiums collect maintenance and sinking funds from residential owners.

What impact does e-invoicing have on this process?

Should JMBs issue individual e-invoices or consolidated e-invoices to residential owners?

Do you have any advice on preventing individual residential owners from simply rejecting the validation of the e-invoice?


The implementation of e-invoicing will impact the Joint Management Body (JMB) of an apartment or condominium in the way they issue invoices for maintenance and sinking fund fees to residential owners.

Under the e-invoicing system, the JMB is required to issue e-invoices for all of its transactions.

However, the Inland Revenue Board of Malaysia (IRBM) allows suppliers, which in this case includes the JMB, to consolidate transactions with buyers who do not require an e-invoice into a consolidated e-invoice on a monthly basis.

This means that the JMB can issue a single consolidated e-invoice that includes the maintenance and sinking fund fees for all residential owners who do not require individual e-invoices as proof of expense.

To avoid individual residential owners rejecting the validation of the e-invoice, the JMB should ensure that the e-invoice contains all the required information and is issued under the e-invoice guidelines provided by the IRBM.

The required data fields for the e-invoice are outlined in Appendices 1 and 2 of the e-Invoice Guideline. Additionally, the JMB should communicate with the residential owners to explain the purpose of the e-invoice and how it serves as proof of expense for tax purposes.

The validated e-invoice can be used as the JMB’s proof of income. When visually presented in the form of statements or bills to the residential owner, it can be used as the owner’s proof of expense to substantiate a particular transaction for tax purposes (If they derive rental income from such property unit).

In summary, the JMB should issue either individual e-invoices or consolidated e-invoices depending on the requirements of the residential owners.

To minimise the chances of rejection, the JMB should ensure compliance with the e-invoicing guidelines and communicate effectively with the residential owners about the e-invoicing process and its implications.

Last, a notification will be sent to the JMB when the residential owner initiates the rejection request.

If the JMB is satisfied/agreeable to the reason provided, the JMB will proceed to cancel the said e-invoice within 72 hours from the time of validation.

If the JMB did not accept the request for rejection initiated by the residential owner (or did not proceed to cancel the said e-invoice), no cancellation would be allowed after the 72 hours have elapsed.

Any amendment thereon would require issuing a new e-invoice (e.g., credit note, debit note or refund note e-invoice).



不过,马来西亚税务局(IRBM)允许供应商(此处包括 JMB)每月将与不需要电子发票的买方的交易合并为一张合并电子发票。







如果联合管理机构(JMB)对所提供的理由感到满意或同意,联合管理机构(JMB)将在验证后 72 小时内取消上述电子发票。

如联合管理机构(JMB)不接受住宅业主提出的拒绝要求(或不着手取消上述电子发票),则在 72 小时后不得取消。


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