I’ll explain Illustration 11 using a simple example and provide some practical advice for businesses.
Example:
Let’s consider a scenario with Kenny and his telecom provider, Delca Telco Sdn Bhd:
1. Kenny is a customer of Delca Telco, a mobile phone service provider.
2. Kenny receives his monthly phone bill from Delca Telco at the end of October.
3. Kenny, being aware of the e-invoice system, requests that Delca Telco provide him with an e-invoice for his monthly bills.
4. In response, Delca Telco creates an e-invoice for Kenny’s October bill and submits it to LHDNM (the tax authority) through their system.
5. Delca Telco then shares a visual representation (like a PDF) of the e-invoice with Kenny.
6. This process will repeat each month when Kenny’s bill is generated.
Implications and advice for businesses:
1. Adapt your billing system: If you issue periodic bills or statements, ensure your system can generate e-invoices that comply with LHDNM requirements.
2. Automate where possible: Set up your system to automatically generate and submit e-invoices when periodic bills are created.
3. Customer education: Inform your customers about the shift to e-Invoices and explain how they can request and access them.
4. Maintain consistency: Ensure that the information on the e-invoice matches that on the regular bill or statement the customer receives.
5. Timing is crucial: To avoid discrepancies, generate and submit the e-invoice at the same time you issue the regular bill.
6. Handle customer requests: Be prepared to issue e-invoices upon customer request, even if they have yet to ask for them previously.
7. Historical data: Consider how you’ll handle requests for e-invoices for past billing periods.
8. Data security: Ensure your system securely handles customer data when creating and storing e-invoices.
9. Staff training: Train your customer service team to handle inquiries about e-invoices and assist customers in accessing them.
10. System integration: Integrate your billing system directly with the LHDNM e-invoice system for seamless submission.
11. Backup and storage: Maintain secure backups of all e-invoices issued, as you may need them for future reference or audits.
12. Regular audits: Periodically check that all required periodic bills have corresponding e-invoices submitted to LHDNM.
13. Stay informed: Stay current with any changes in e-invoice regulations that might affect how you handle periodic billing.
14. Consider customer preferences: Some customers might still prefer traditional bills. If allowed by regulations, be prepared to accommodate both preferences.
By implementing e-invoices for periodic bills, businesses can streamline their billing processes, ensure tax compliance, and provide a more modern service to their customers.
This system helps maintain accurate records for both the business and the tax authority while also potentially reducing paper waste and postage costs associated with traditional billing methods.
Remember, the key is to make the transition as smooth as possible for both your business operations and your customers.
我将用一个简单的例子来解释插图 11，并为企业提供一些实用建议。
举例说明：
让我们考虑一下 Kenny 和他的电信供应商 Delca Telco Sdn Bhd 的情况：
1. Kenny 是移动电话服务提供商 Delca Telco 的客户。
2. Kenny 在 10 月底收到 Delca Telco 的每月电话账单。
3. Kenny 了解电子发票系统，要求 Delca Telco 公司为他的月账单提供电子发票。
4. 作为回应，Delca Telco 为 Kenny 的 10 月份账单创建了电子发票，并通过其系统提交给 LHDNM（税务机关）。
5. 然后，Delca Telco 与 Kenny 共享电子发票的可视化表示（如 PDF）。
6. 每月生成 Kenny 的账单时，将重复这一过程。
对企业的影响和建议
1. 调整账单系统： 如果您发布定期账单或报表，请确保您的系统可以生成符合 LHDNM 要求的电子发票。
2. 尽可能实现自动化： 设置您的系统，以便在创建定期账单时自动生成和提交电子发票。
3. 客户教育： 告知客户向电子发票的转变，并解释如何申请和获取电子发票。
4. 保持一致性： 确保电子发票上的信息与客户收到的普通账单或对账单上的信息一致。
5. 时间安排至关重要： 为避免出现差异，应在开具普通账单的同时生成并提交电子发票。
6. 处理客户要求： 准备好应客户要求开具电子发票，即使他们之前没有要求过。
7. 历史数据： 考虑如何处理过去账单期的电子发票请求。
8. 数据安全： 确保系统在创建和存储电子发票时安全地处理客户数据。
9. 员工培训： 对客户服务团队进行培训，以处理有关电子发票的查询，并协助客户获取电子发票。
10. 系统集成： 如果可能，将您的计费系统与 LHDNM 电子发票系统直接集成，以实现无缝提交。
11. 备份和存储： 对所有已开具的电子发票进行安全备份，以备将来参考或审计之用。
12. 定期审计： 定期检查所有规定的定期账单是否已向 LHDNM 提交相应的电子发票。
13. 随时了解情况： 随时了解电子发票法规的任何变化，这些变化可能会影响您处理定期账单的方式。
14. 考虑客户偏好： 有些客户可能仍然喜欢传统账单。如果法规允许，应准备好满足这两种偏好。
通过在定期账单中使用电子发票，企业可以简化账单流程，确保税务合规，并为客户提供更现代化的服务。
该系统有助于为企业和税务机关保持准确的记录，同时还有可能减少纸张浪费和与传统账单方法相关的邮寄成本。
请记住，关键是要让您的企业运营和客户尽可能顺利地过渡。
