This question about e-invoices is one that many people want to know: Can self-billed e-invoices be consolidated?
The E-INVOICE SPECIFIC GUIDELINE (VERSION 2.1) answers but needs to say how to do it. I believe the SDK will explain it.
My view is, the primary reason for permitting consolidation in these specific circumstances could be to provide flexibility to taxpayers and reduce the administrative burden of submitting self-billed e-Invoices for validation on a day-to-day basis. Instead, taxpayers can consolidate these transactions and submit a consolidated self-billed e-invoice once a month.
However, it’s crucial to note that while the consolidated self-billed e-Invoice may be submitted to the LHDN on a monthly basis, it is likely that LHDN will still require taxpayers to include all the relevant details of the individual transactions in the consolidated e-Invoice. This would ensure that LHDN has access to the necessary information for each transaction, even if they are consolidated into a single e-invoice.
By providing these details in the consolidated self-billed e-invoice, taxpayers would maintain transparency and enable the tax authorities to verify the accuracy of the consolidated amount and cross-reference it with other available information.
It’s important to wait for more announcements and clarifications from LHDN regarding the specific requirements and format for consolidated self-billed e-invoices.
Once LHDN provides more detailed guidelines, taxpayers will have a clearer understanding of the information they need to include in these consolidated e-invoices and can ensure compliance accordingly.
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这个有关电子发票的问题，很多人都想知道：那就是就是 self-billed e-invoice 可以 consolidate?
E-INVOICE SPECIFIC GUIDELINE (VERSION 2.1) 给出了答案，但是具体怎样操作，却没说。相信应该会在 SDK 说明。
我认为，允许在这些特定情况下合并交易的主要原因可能是为纳税人提供灵活性，并减轻日常提交自行开具的电子发票 (self-billed e-invoices) 以进行验证的行政负担。相反，纳税人可以合并这些交易，每月提交一次合并的自开票电子发票。
不过，值得注意的是，虽然纳税人可每月向税务局提交合并开具的电子发票，但税务局可能仍会要求纳税人在合并电子发票中提供个别交易的所有相关细节。此举可确保食环署能取得每宗交易的所需资料，即使这些交易已合并成单一的电子发票。
通过在合并自开票电子发票中提供这些详细信息，纳税人将保持透明度，并使税务局能够核实合并金额的准确性，并与其他可用信息相互参照。
关于合并自开票电子发票的具体要求和格式，重要的是等待 LHDN 的进一步公告和澄清。
一旦 LHDN 提供更详细的指南，纳税人就能更清楚地了解他们需要在这些合并电子发票中包含的信息，并确保遵守相应的规定。
