在马来西亚创建电子发票的基本客户信息
亲爱的企业主和经理们
随着马来西亚向电子发票过渡，从客户那里收集准确的信息对于确保符合新要求至关重要。
本分享概述了您在创建有效电子发票时需要从客户处获取的关键信息，其中特别考虑到了个人买家。
1. 纳税识别码 (TIN)
适用于企业： 由马来西亚税务局（IRBM）指定的唯一标识符。
个人： 前缀为 “IG “的 TIN。
为何重要：这是电子发票的必填字段，有助于 IRBM 跟踪税务交易。
对于企业，通常以 “C “开头，后跟数字（如 C1234567890）。
2. 注册号/身份证号/护照号
对于企业： 企业实体的正式注册号。
马来西亚个人： MyKad 或 MyTentera 识别码。
非马来西亚个人： 护照号码、MyPR 或 MyKAS 识别号码。
为何重要： 它有助于核实企业的法律地位或个人身份。
对于在 SSM 注册的公司，它是一个 12 位数的号码（如 201901000001）。
3. 法定全名
是什么？企业或个人在当局登记的正式名称。
为何重要： 确保准确识别买方。
例如:
公司名称为 “ABC Sdn Bhd”，个人名称为 “John Doe bin Abdullah”。
4. 注册地址
是什么？企业或个人的正式地址。
为何重要？用于法律和税务目的。
“123，Jalan Merdeka，50000 Kuala Lumpur，Malaysia”
5. SST 注册号（如适用）
是什么？销售与服务税注册号。
为何重要： 注册 SST 的企业所必需。
“W10-1234-56789012”
6. 联系号码
是什么？联系客户的电话号码。
为何重要： 用于与发票相关的通信。
“012-3456789”
7. 电子邮件地址（可选）
是什么？用于发送发票和通信的电子邮件地址。
重要原因： 虽然是可选项，但对于共享电子发票和通知非常有用。
重要注意事项
1. 区分企业和个人买家： 注意企业与个人买家的不同要求，尤其是关于 TIN 和身份识别码的要求。
2. 核实： 务必核实所提供信息的准确性，尤其是 TIN 和注册/身份证号码。
3. 可选电子邮件： 虽然电子邮件现在是可选项，但为了便于沟通，尽可能收集电子邮件还是有好处的。
4. 更新： 鼓励客户及时通知您其信息的任何变更。
5. 数据保护： 确保采取适当的数据保护措施来保护这些信息。
6. 系统集成： 更新客户关系管理 (CRM) 或会计系统，以便有效捕捉和存储这些信息。
7. 员工培训： 对销售和行政人员进行培训，使其了解准确收集这些信息的重要性，以及企业和个人买家要求之间的差异。
示例情景：
1. 企业客户（XYZ Trading Sdn Bhd）：
TIN：C9876543210
商业注册号：202001001234
法律全称： XYZ Trading Sdn Bhd
注册地址： 456, Jalan Bukit Bintang, 55100 Kuala Lumpur, Malaysia
ST 注册编号： W10-1111-2222222 W10-1111-22222222
联系电话: +60 3-2222 3333
电子邮件地址（可选）： [email protected]
2. 个人客户（马来西亚）
TIN：IG1234567890
MyKad 号码：880101-14-1234
法定全名： Ahmad bin Ismail Ahmad bin Ismail
注册地址: 789, Taman Melati, 68000 Ampang, Selangor, Malaysia
联系电话: +6019-888 3514
电子邮件地址（可选）： [email protected]
总结：
收集准确的客户信息是电子发票流程中至关重要的第一步。
通过系统地收集这些关键信息，您可以确保符合电子发票要求，并最大限度地减少发票开具过程中的错误或延误。
切记要及时更新并安全存储这些信息。随着电子发票系统的发展，请随时了解信息要求的任何变化，并相应调整您的数据收集流程。
如需更详细的指导，请参阅最新的 IRBM 电子发票指南或咨询合格的税务专业人员。
Essential Customer Information for Creating e-Invoices in Malaysia
Dear Business Owners and Managers,
As Malaysia transitions to e-invoicing, collecting accurate customer information is crucial to ensure compliance with the new requirements.
This sharing is just a summary of the key information you need to obtain from your customers to create valid e-invoices, with special consideration for individual buyers.
1. Tax Identification Number (TIN)
For Businesses: A unique identifier assigned by the Inland Revenue Board of Malaysia (IRBM).
For Individuals: TIN with the prefix “IG”.
Why it’s important: It’s a mandatory field for e-invoices and helps IRBM track transactions for tax purposes.
For businesses, it typically starts with a ‘C’ followed by numbers (e.g., C1234567890).
2. Registration / Identification Number / Passport Number
For Businesses: The official registration number of the business entity.
For Malaysian Individuals: MyKad or MyTentera identification number.
For Non-Malaysian Individuals: Passport number, MyPR, or MyKAS identification number.
Why it’s important: It helps verify the business’s legal status or identity of the individual.
For companies registered with SSM, it’s a 12-digit number (e.g., 201901000001).
3. Full Legal Name
What it is: The official name of the business or individual as registered with authorities.
Why it’s important: Ensures accurate identification of the buyer.
“ABC Sdn Bhd” for a company, or “John Doe bin Abdullah” for an individual.
4. Registered Address
What it is: The official address of the business or individual.
Why it’s important: Required for legal and tax purposes.
“123, Jalan Merdeka, 50000 Kuala Lumpur, Malaysia”
5. SST Registration Number (if applicable)
What it is: The Sales and Service Tax registration number.
Why it’s important: Necessary for businesses registered for SST.
“W10-1234-56789012”
6. Contact Number
What it is: A phone number to reach the customer.
Why it’s important: Useful for invoice-related communications.
“012-3456789”
7. Email Address (Optional)
What it is: The email address for sending invoices and communications.
Why it’s important: While optional, it can be useful for sharing e-invoices and notifications.
“[email protected]”
Important Considerations:
1. Differentiation between Business and Individual Buyers: Be aware of the different requirements for businesses versus individual buyers, especially regarding TIN and identification numbers.
2. Verification: Always verify the accuracy of the information provided, especially the TIN and registration/identification numbers.
3. Optional Email: While email is now optional, it’s still beneficial to collect when possible for ease of communication.
4. Updates: Please encourage customers to let you know of any changes to their information as soon as possible.
5. Data Protection: Ensure you have proper data protection measures in place to safeguard this information.
6. System Integration: Update your customer relationship management (CRM) or accounting systems to capture and store this information efficiently.
7. Staff Training: Train your sales and administrative staff on accurately collecting this information and the differences between business and individual buyer requirements.
Example Scenarios:
1. Business Customer (XYZ Trading Sdn Bhd):
TIN: C9876543210
Business Registration Number: 202001001234
Full Legal Name: XYZ Trading Sdn Bhd
Registered Address: 456, Jalan Bukit Bintang, 55100 Kuala Lumpur, Malaysia
SST Registration Number: W10-1111-22222222
Contact Number: +60 3-2222 3333
Email Address (Optional): [email protected]
2. Individual Customer (Malaysian):
TIN: IG1234567890
MyKad Number: 880101-14-1234
Full Legal Name: Ahmad bin Ismail
Registered Address: 789, Taman Melati, 68000 Ampang, Selangor, Malaysia
Contact Number: +60 19-888 3514
Email Address (Optional): [email protected]
Conclusion:
Gathering accurate customer information is a crucial first step in the e-invoicing process.
By systematically collecting this information, you can ensure compliance with e-invoicing requirements and minimize errors or delays in your invoicing process.
Remember to keep this information up to date and securely stored. As the e-invoicing system evolves, stay informed about any changes to information requirements and adjust your data collection processes accordingly.
If you want more detailed guidance, refer to the latest IRBM e-invoicing guidelines or consult a qualified tax professional.
