I’ll explain Illustration 13 using a simple example and provide some practical advice for businesses.
Example:
Let’s consider a scenario with Perniagaan Adibah, an event planner, and a hotel:
1. Perniagaan Adibah hires an event planner to organise their business’ product launch celebration.
2. The event planner must rent a hotel ballroom for the launch event. The hotel charges RM30,000 for the ballroom rental.
3. The hotel issues an e-invoice to the event planner for the RM30,000 ballroom rental.
4. The event planner then creates a single e-invoice for Perniagaan Adibah that includes:
– Their event planning services fee (let’s say RM20,000)
– The reimbursement for the hotel ballroom rental (RM30,000)
5. So, the event planner’s e-invoice to Perniagaan Adibah looks like this:
– Event Planning Services: RM20,000
– Hotel Ballroom Rental: RM30,000
– Total: RM50,000
6. The event planner submits this single e-invoice to LHDNM and provides a copy to Perniagaan Adibah.
Implications and advice for businesses:
1. Transparent billing: Clearly itemise all services and reimbursable costs on your e-Invoice. This transparency helps your clients understand what they’re paying for.
2. Keep records: Keep copies of all e-invoices you receive (like the one from the hotel) to support the reimbursable costs on your own e-invoice.
3. Understand reimbursements: Know the difference between your service fees and reimbursable expenses. They may have different tax implications.
4. Timing considerations: Ensure you have received and processed all supplier e-invoices before issuing your own e-invoice to the client.
5. Software capabilities: Use accounting software that can handle incoming and outgoing e-invoices and manage reimbursable expenses.
6. Clear communication: Before you start work, explain to your clients how reimbursable expenses will be handled on the e-invoice.
7. Markup policies: If you apply any markup to reimbursable expenses, ensure this is clearly communicated and properly reflected on the e-invoice.
8. Tax implications: Understand how taxes apply to your services versus reimbursable expenses. Please consult with a tax professional if you need to.
9. Contract clarity: Ensure your contracts clearly state how reimbursable expenses will be handled and billed.
10. Audit preparedness: Keep detailed records of all expenses, including original supplier e-invoices, in case of audits.
11. Cash flow management: Consider the timing of when you need to pay suppliers versus when you’ll receive payment from your client.
12. Client approvals: If your agreement requires approval for expenses over a certain amount, please ensure you have this before including it on your e-invoice.
13. Currency considerations: Your e-invoice should clearly state any currency conversions if you deal with international suppliers.
14. Regular reviews: Periodically review your e-invoicing process to ensure it’s efficient and compliant with current regulations.
15. Staff training: Ensure your team understands how to handle and report reimbursable expenses on e-Invoices properly.
By issuing a comprehensive e-invoice that includes both your services and reimbursable costs, you provide your client with a complete picture of the project costs.
This approach simplifies the billing process, ensures all costs are properly documented for tax purposes and helps maintain transparency in your business relationships.
Remember, the key is to be clear, accurate, and compliant in your billing practices while providing value and clarity to your clients.
我将用一个简单的例子来解释插图 13，并为企业提供一些实用建议。
举例说明：
让我们考虑一下 Perniagaan Adibah、活动策划人和一家酒店的情况：
1. Perniagaan Adibah 聘请了一名活动策划师来组织其企业的产品发布庆祝活动。
2. 活动策划人必须租用一家酒店的宴会厅举办发布会。酒店收取 RM 30,000 的宴会厅租金。
3. 酒店向活动策划人开具一份电子发票，支付 RM 30,000 的宴会厅租金。
4. 然后，活动策划人为 Perniagaan Adibah 创建一张电子发票，其中包括
– 他们的活动策划服务费（假设为 RM 20,000 ）
– 酒店宴会厅租金报销（RM30,000）
5. 因此，活动策划人给 Perniagaan Adibah 的电子发票看起来是这样的：
– 活动策划服务： RM 20,000 元
– 酒店宴会厅租金报销： RM 30,000 元
– 总计: RM 50,000
6. 活动策划者向 LHDNM 提交此单一电子发票，并向 Perniagaan Adibah 提供副本。
对企业的影响和建议：
1. 账单透明： 在电子发票上清楚列明所有服务和可报销费用。这种透明度有助于客户了解他们支付的费用。
2. 保留记录： 保留您收到的所有电子发票的副本（如来自酒店的发票），以支持您自己电子发票上的可报销费用。
3. 了解报销： 了解服务费和可报销费用之间的区别。它们可能涉及不同的税务问题。
4. 考虑时间因素： 确保在向客户开具自己的电子发票之前，已收到并处理了所有供应商的电子发票。
5. 软件功能： 使用能处理进出电子发票和管理可报销费用的会计软件。
6. 清晰的沟通： 在开始工作前，向客户说明如何处理电子发票上的可报销费用。
7. 加价政策： 如果你对可报销费用进行任何加价，确保在电子发票上清楚传达和正确反映。
8. 税务影响： 了解税收如何适用于您的服务和可报销费用。如有需要，请咨询税务专业人士。
9. 合同清晰度： 确保您的合同明确规定如何处理和结算可报销费用。
10. 审计准备： 保留所有费用的详细记录，包括供应商的原始电子发票，以备审计。
11. 现金流管理： 考虑需要向供应商付款的时间与收到客户付款的时间。
12. 客户审批： 如果你的协议要求超过一定金额的支出必须获得批准，请确保在将其列入电子发票之前获得批准。
13. 货币因素： 如果您与国际供应商打交道，您的电子发票应明确说明任何货币转换。
14. 定期审查： 定期审查电子发票流程，确保其高效并符合现行规定。
15. 员工培训： 确保您的团队了解如何正确处理和报告电子发票上的可报销费用。
通过开具包含服务和可报销费用的综合电子发票，你可以向客户提供清晰、完整的项目成本信息。
这种方法简化了开票流程，确保所有成本都有正确的税务记录，并有助于保持业务关系的透明度。
请记住，关键是在为客户提供价值和清晰度的同时，要清晰、准确、合规地计费。
