您是否想知道 6 个月的电子发票宽限期对您的发票有何影响？
马来西亚电子发票实施的重要更新
马来西亚政府已宣布新电子发票系统的放宽期为 6 个月。
以下是您需要了解的信息：
放宽期：
年营业额 > 1 亿马币的企业：2024 年 8 月 1 日至 2025 年 1 月 31 日 年营业额 > 2500 万至 1 亿令吉的企业：2025 年 1 月 1 日至 2025 年 6 月 30 日 所有其他企业 2025年7月1日至2025年12月31日
要点：
在此期间，即使买方或供应商提出要求，企业也无需开具个人电子发票。
举例说明：
假设您从在线电子产品商店 TechMart 购买了一台笔记本电脑：
放宽前： 如果您要求提供电子发票，TechMart 必须提供。 放宽期间： TechMart 可以拒绝您索取电子发票的要求。相反，他们会将您的购物纳入提交给税务机关的合并电子发票中。
实际应用：
马来西亚 Lazada 已宣布
“在 2024 年 8 月 1 日至 2025 年 2 月 1 日期间，我们无需就个人交易向买家开具有效的电子发票。
Lazada 买家将继续按照现行做法接收发票。Lazada 将从 2025 年 2 月 1 日起开始向买家签发有效电子发票”。
这对您意味着什么？
1. 您将继续像以前一样定期收到商家的发票。
2. 这些发票对您的记录和纳税仍然有效。
3. 在放宽期内，您不能索要个人电子发票。
4. 企业将向马来西亚内陆税收局提交合并电子发票。
以下是一般企业可以使用的通知样本：
尊敬的客户
关于电子发票实施的重要更新
马来西亚税务局（IRBM）已宣布，在实施初期，企业将获准为其所有产品和服务开具综合电子发票。
有鉴于此，我们谨通知您以下事项：
1. 放宽期： 由 2024 年 8 月 1 日至 2025 年 2 月 1 日，XXX [貴公司名稱] 無須就個別交易向買家發出經核實的電子發票。
2. 延续现行做法： 在此期间，XXX [贵公司名称] 的客户将继续按照我们的现行做法接收发票。
3. 未来实施： XXX [贵公司名称] 将从 2025 年 2 月 1 日起，根据 IRBM 的指导方针，开始向买方开具有效的电子发票。
4. 扣税/减免： 根据 IRBM 发布的最新电子发票指引，目前并不要求企业或个人从 XXX [贵公司名称] 处获取经验证的电子发票以用于所得税扣减或减免。
在我们共同应对这些变化的过程中，我们感谢您的理解。XXX [贵公司名称] 始终致力于为您提供最佳服务，同时遵守所有监管要求。
如果您有任何问题或疑虑，请随时联系我们的客户服务团队。
感谢您一如既往的支持。
致以最诚挚的问候、
XXX [贵公司名称] 管理层
本模板可由任何公司轻松修改，以告知其客户电子发票放宽期及其影响。
如果公司根据其年度营业额属于不同的实施阶段，则可修改日期。
重要提示：
马来西亚税务局（IRBM）已澄清，目前没有要求个人或企业为所得税扣除或减免目的而获取有效的电子发票。
随着电子发票系统的全面实施，请继续关注我们的最新消息！
#马来西亚电子发票 #税务更新 #商业新闻 #CCS GST Tax Consultancy Sdn Bhd
这篇文章全面概述了放宽期，举例说明了不签发个人电子发票的关键点，并结合了马来西亚 Lazada 的实际应用。
它还阐明了对公众和企业的影响。
Are you wondering how the 6-month e-invoicing grace period affects your invoices? Important Update on Malaysia’s e-Invoicing Implementation
The Malaysian government has announced a 6-month relaxation period for the new e-invoicing system.
Here’s what you need to know: Relaxation Period: For businesses with annual turnover > RM100 million: 1 August 2024 to 31 January 2025 For businesses with annual turnover > RM25 million to RM100 million: 1 January 2025 to 30 June 2025 For all other businesses: 1 July 2025 to 31 December 2025 Key Point: During this period, businesses are not required to issue individual e-Invoices, even if requested by the buyer or supplier. Example:
Let’s say you purchase a laptop from TechMartupon the implementation of e-invoicing, an online electronics store: Before relaxation:
If you requested an e-invoice, TechMartwould have to provide one. During relaxation:
TechMartcan decline your request for an individual e-invoice.
Instead, they will include your purchase in a consolidated e-Invoice submitted to the tax authority. Real-world Application:
Lazada Malaysia has announced:
“We are not required to issue validated e-invoices to Buyers for individual transactions during the period from 1st August 2024 to 1st February 2025.
Lazada Buyers will continue to receive invoices as per the current practice.
Lazada will begin issuing validated e-invoices to Buyers starting from 1 February 2025 onwards.” What This Means for You:
1. You’ll continue to receive regular invoices from businesses as before.
2. These invoices are still valid for your records and tax purposes.
3. You cannot demand individual e-invoices during the relaxation period.
4. Businesses will submit consolidated e-invoices to the Inland Revenue Board of Malaysia (IRBM).
Here’s a sample notification that general businesses can use:
Dear Valued Customers,
Important Update on e-Invoicing Implementation
The Inland Revenue Board of Malaysia (IRBM) has announced that businesses will be allowed to issue consolidated e-invoices for all their products and services during the initial implementation period.
In light of this announcement, we would like to inform you of the following:
1. Relaxation Period: From 1st August 2024 to 1st February 2025, XXX [Your company name] is not required to issue validated e-invoices to buyers for individual transactions.
2. Current Practice Continues: During this period, XXX [Your company name] customers will continue to receive invoices as per our current practice.
3. Future Implementation: XXX [Your company name] will begin issuing validated e-invoices to buyers starting from 1 February 2025 onwards, in line with IRBM guidelines.
4. Tax Deductions/Relief: Based on the latest e-invoicing guidelines issued by IRBM, there is currently no requirement for businesses or individuals to obtain validated e-invoices from XXX [Your company name] for income tax deduction or relief purposes.
We appreciate your understanding as we navigate these changes together.
XXX [Your company name] remains committed to providing you with the best service while complying with all regulatory requirements.
If you have any questions or concerns, please don’t hesitate to contact our customer service team.
Thank you for your continued support.
Best regards,
XXX [Your company name] Management
This template can be easily adapted by any company to inform their customers about the e-invoicing relaxation period and its implications.
Companies can modify the dates if they fall into a different implementation phase based on their annual turnover. Important Note:
The Inland Revenue Board of Malaysia (IRBM) has clarified that there is currently no requirement for individuals or businesses to obtain validated e-invoices for income tax deduction or relief purposes.
Stay tuned for further updates as we approach the full implementation of the e-invoicing system!
#MalaysiaEInvoice #TaxUpdate #BusinessNews
This post provides a comprehensive overview of the relaxation period, explains the key point about not issuing individual e-invoices with an example, and incorporates the real-world application from Lazada Malaysia.
It also clarifies the implications for the general public and businesses.
