How does the prohibition on consolidating transactions into a single e-invoice impact hardware shop that sell construction materials?

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According to the e-Invoice Guideline, currently, the activities or transactions of industries where an e-invoice is required to be issued for each transaction include wholesalers and retailers of construction materials.

Hence, the prohibition on issuing consolidated e-invoices includes hardware shops that sell construction materials such as PVC pipes, metals, nails, bolts, and similar items.

According to the e-Invoice Specific Guideline, the sale of construction materials, regardless of the volume sold, is one of the types of activities or transactions where consolidated e-invoices are not allowed.

Under the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994:

“construction industry” means the industry related to construction works, including design, manufacturing, technology, material and workmanship and services for purposes of construction.

“construction material” means any type, size and nature of material, initial, temporary, intermediate or finished, whether manufactured locally or imported used for the purposes of construction industry.

Impact and Treatment:

1. Individual E-Invoices: Hardware shops selling construction materials must issue an e-invoice for each transaction with buyers. This means that for every sale made, a separate e-invoice must be generated and provided to the customer.

2. Buyer’s Details: These shops will be required to obtain the buyer’s details for the issuance of the e-invoice. This ensures that each transaction is properly documented and traceable for tax purposes.

3. No Consolidation: The shops cannot consolidate multiple transactions into a single e-invoice at the end of a billing period. Each transaction must have its own validated e-invoice.

4. Validation: Each e-invoice must be validated by the IRBM’s MyInvois System or through an approved e-invoice service provider. The validated e-invoice will serve as the supplier’s proof of income.

5. Record Keeping: Hardware shops must maintain accurate records of all e-invoices issued. This is essential for accounting, auditing, and tax compliance purposes.

6. Compliance: Failure to comply with the e-invoice issuance requirements could result in penalties or other compliance issues with the tax authorities.

In summary, hardware shops dealing in construction materials must issue individual e-invoices for each sale transaction and cannot use consolidated e-invoices for these types of transactions. This ensures proper documentation and compliance with tax regulations. 根据电子发票指南,目前, 每宗交 易均須开电子发票的行业活动或交易,这也包括了建筑材料的批发商及零售商 。

因此,销售 PVC 管、金属、钉子、螺栓等建筑材料及类似物品的五金店,是被禁止采用合并电子发票的行业的。 根据电子发票具体指南,销售建筑材料,无论销售量多少,都属于不允许开具合并电子发票的活动或交易类型之一。

根据 1994 年马来西亚建筑业法》,”建筑业 “是指与建筑业相关的行业:

“建筑业 “指与建筑工程有关的行业,包括设计、制造、技术、材料和工艺以及建筑服务。

“建筑材料 “是指任何类型、大小和性质的材料,包括初始材料、临时材料、中间材料或成品,不论是本地制造还是进口,均可用于建筑业。


1. 个人电子发票: 销售建筑材料的五金店必须为与买家的每笔交易开具电子发票。 这意味着每次销售都必须生成并向客户提供单独的电子发票。

2.买方资料: 这可确保每笔交易都有适当的文件记录,并可追踪纳税情况。

3. 不得合并: 商店不能在账单期结束时将多笔交易合并为一张电子发票。每笔交易都必须有自己的有效电子发票。

4. 验证: 每张电子发票必须通过 IRBM 的 MyInvois 系统或经认可的电子发票服务提供商进行验证。经过验证的电子发票将作为供应商的收入证明。

5. 保存记录: 五金店必须准确记录所有开具的电子发票。这对会计、审计和税务合规至关重要。

6. 合规性: 如果不遵守开具电子发票的规定,可能会被税务机关处罚或产生其他合规问题。


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