I’ll explain Illustration 10 using a simple example and provide some practical advice for businesses.
Example:
Let’s consider Bobby’s electronics business, “Kedai Elektronik Smart Gadget”:
1. Bobby’s business has grown, and he now has two branches – one in Selangor and one in Perak.
2. In September, the Selangor branch made 500 transactions, while the Perak branch made 2,000 transactions. None of these transactions had individual e-invoices issued at the time of sale.
3. At the end of the month, Bobby needs to submit consolidated e-invoices for these transactions.
4. Bobby decides to create two separate consolidated e-Invoices:
– One for all 500 transactions from the Selangor branch
– Another for all 2,000 transactions from the Perak branch
5. He submits these two consolidated e-Invoices to LHDNM through the MyInvois Portal.
Implications and advice for businesses:
1. Flexibility in reporting: Businesses with multiple branches can choose how to consolidate their e-Invoices. You could do it by branch or region or even combine all branches into one consolidated e-invoice.
2. Consider your business structure: Your consolidation method should align with how you manage your business. If branches operate independently, separate consolidations might make more sense.
3. Consistency is key: Once you choose a consolidation method, try to stick with it. Changing frequently could complicate your record-keeping and confuse tax authorities.
4. Branch-specific tracking: Ensure each branch records all transactions accurately, especially those without individual e-invoices.
5. Standardised processes: Develop a standard process for all branches to follow when recording sales and preparing data for consolidated e-invoices.
6. Use technology wisely: Consider using accounting software to generate consolidated reports for each branch or the entire business.
7. Clear communication: Ensure all branch managers understand the consolidation process and their responsibilities in providing accurate data.
8. Timing coordination: If consolidating separately, make sure all branches submit their data in time for you to create and submit the consolidated e-Invoices within the required 7-day period after month-end.
9. Review for accuracy: Before submitting, review the consolidated e-invoices from each branch to ensure they align with overall sales records.
10. Consider tax implications: Consult with a tax professional to determine whether your chosen consolidation method has any benefits or drawbacks.
11. Scalability: Choose a consolidation method that can accommodate future growth, such as adding new branches or expanding into new regions.
12. Audit preparedness: Keep detailed records supporting your consolidated e-invoices. In case of an audit, you should be able to break down the consolidated figures into individual transactions.
13. Regular analysis: Periodically analyse the consolidated data from different branches. This can provide insights into business performance across locations.
14. Stay informed: Stay informed about any changes in e-invoice regulations that might affect how you can or should consolidate your e-invoices.
15. Training: Train staff at all branches on the importance of accurate data for consolidated e-invoices.
By choosing an appropriate consolidation method for your e-invoices, you can simplify your reporting process, maintain accurate records for each branch, and ensure compliance with tax regulations.
This flexibility allows businesses to adapt the e-invoice system to their specific operational structure, making it easier to manage as the business grows and evolves.
Remember, the goal is to balance detailed reporting and operational efficiency.
我将用一个简单的例子来解释插图 10，并为企业提供一些实用建议。
举例说明：
让我们考虑一下 Bobby 的电子产品业务 “Kedai Elektronik Smart Gadget”：
1. Bobby 的生意越做越大，现在有两家分店，一家在雪兰莪州，一家在霹雳州。
2. 9 月份，雪兰莪分行进行了 500 笔交易，而霹雳分行进行了 2000 笔交易。这些交易在销售时都没有开具个人电子发票。
3. 月底，Bobby 需要提交这些交易的合并电子发票。
4. Bobby 决定创建两张单独的合并电子发票：
– 一份用于雪兰莪分行的所有 500 笔交易
– 另一份是霹雳州分行所有 2,000 笔交易的电子发票。
5. 他通过 MyInvois 门户网站向 LHDNM 提交这两份合并电子发票。
对企业的影响和建议
1. 灵活申报： 拥有多个分支机构的企业可以选择如何合并电子发票。
您可以按分支机构或地区进行合并，甚至可以将所有分支机构合并为一张电子发票。
2. 考虑您的业务结构： 您的合并方法应与您的业务管理方式相一致。如果分支机构独立运营，单独合并可能更合理。
3. 一致性是关键： 一旦选择了合并方法，就要尽量坚持。经常改变可能会使您的记录保存工作复杂化，并使税务机关感到困惑。
4. 针对具体分支机构进行跟踪： 确保各分支机构准确记录所有交易，尤其是那些没有单独电子发票的交易。
5. 标准化流程： 制定标准流程，供所有分行在记录销售和准备综合电子发票数据时遵循。
6. 合理使用技术： 考虑使用会计软件为各分行或整个企业生成综合报告。
7. 明确沟通： 确保所有分行经理了解合并流程以及他们在提供准确数据方面的责任。
8. 时间协调： 如果单独合并，确保所有分行及时提交数据，以便您在月底后规定的 7 天内创建和提交合并电子发票。
9. 审查准确性： 在提交之前，审查各分行的合并电子发票，确保其与整体销售记录一致。
10. 考虑税务影响： 咨询税务专业人士，以确定所选合并方法是否有任何好处或缺点。
11. 可扩展性： 选择一种能适应未来发展的合并方法，如增加新的分支机构或扩展到新的地区。
12. 审计准备： 保留支持合并电子发票的详细记录。在审计时，应能将合并数字分解为单个交易。
13. 定期分析： 定期分析来自不同分支机构的综合数据。这样可以深入了解各地的业务表现。
14. 保持信息灵通： 随时了解电子发票法规的任何变化，这些变化可能会影响你如何或应该如何合并电子发票。
15. 培训： 对所有分支机构的员工进行培训，使其认识到准确数据对合并电子发票的重要性。
通过为电子发票选择适当的合并方法，你可以简化报告流程，为每个分支机构保留准确的记录，并确保遵守税务法规。
这种灵活性使企业能够根据自身的具体运营结构调整电子发票系统，从而在企业发展壮大的过程中更易于管理。
请记住，我们的目标是在详细报告和运营效率之间取得平衡。
