Example based on Illustration 16:
John, an individual not engaged in business, decides to sell his vintage guitar to Music World Sdn Bhd, a company that buys and sells used musical instruments.
The guitar is sold for RM5,000.
In this scenario:
1. John, as an individual not conducting a business, is not required to issue an e-Invoice to Music World Sdn Bhd.
2. Music World Sdn Bhd is required to create and submit a self-billed e-Invoice for the purchase of the guitar from John to record the expense.
Advice to taxpayers and important points:
1. Understand when self-billed e-Invoices are required: Buyers should be aware of the situations where they need to issue self-billed e-Invoices, including:
– Payments to agents, dealers, and distributors
– Goods sold or services rendered by foreign sellers
– Profit distribution
– E-commerce transactions
– Pay-out to all betting and gaming winners
– Acquisition of goods or services from individual taxpayers
– Certain interest payments
– Claim, compensation, or benefit payments from insurance businesses
2. Recognise exceptions: Be aware of exceptions, particularly for interest payments. Self-billed e-Invoices are not required for interest payments:
– To businesses that charge interest to the public at large (e.g., financial institutions)
– Made by employees to employers
– Made by foreign payors to Malaysian taxpayers
3. Proper documentation: When issuing self-billed e-Invoices, ensure all required information is included, such as the seller’s details, item description, and transaction value.
4. Timing: Issue self-billed e-Invoices in a timely manner, ideally at the time of the transaction or stipulated time given by LHDN.
5. Record keeping: Maintain accurate records of all self-billed e-Invoices issued for audit purposes.
6. System integration: Consider integrating self-billed e-Invoice capabilities into your existing accounting or ERP systems to streamline the process.
7. Education: Ensure relevant staff members are trained on when and how to issue self-billed e-Invoices.
8. Compliance: Regularly review and update your processes to ensure ongoing compliance with e-Invoice regulations.
9. Communication: When dealing with individual sellers or foreign entities, clearly explain the self-billing process and why it’s necessary.
10. Verification: Before issuing a self-billed e-Invoice, verify that the seller is indeed exempt from issuing e-Invoices (e.g., confirm they are not conducting business).
11. Consent: Although not always legally required, it’s good practice to obtain the seller’s agreement to the self-billing arrangement.
12. Currency: For transactions with foreign sellers, be aware of currency conversion requirements when issuing self-billed e-Invoices.
13. Seek guidance: If unsure about any aspect of self-billed e-Invoices, consult with tax professionals or LHDNM for clarification.
14. Regular review: Periodically review your self-billing practices to ensure they align with the latest regulations and guidelines from LHDNM.
By following these guidelines, taxpayers can ensure proper compliance with e-Invoice requirements, particularly in situations requiring self-billed e-Invoices.
例题基于例题16:
John 是一名不从事商业活动的个人，他决定将他的老式吉他卖给Music World Sdn Bhd公司，该公司专门买卖二手乐器。
吉他的售价为5000令吉。
在这种情况下:
1. John 作为非经商的个人，无需向Music World Sdn Bhd开具电子发票。
2. Music World Sdn Bhd 需要为从 John 处购买吉他开具并提交自开电子发票，以记录支出。
给纳税人的建议和要点:
1. 了解何时需要开具自开发票的电子发票：购买者应了解需要开具自开电子发票的情况，包括:
– 向代理商、经销商和分销商付款
– 外国卖家出售的商品或提供的服务
– 利润分配
– 电子商务交易
– 向所有博彩和游戏赢家支付奖金
– 从个人纳税人处购买商品或服务
– 某些利息支付
– 保险业务中的索赔、补偿或福利支付
2. 识别例外情况：注意例外情况，尤其是利息支付。利息支付无需自开电子发票的情况:
– 向公众收取利息的企业 (例如金融机构)
– 员工向雇主支付
– 外国付款人向马来西亚纳税人支付
3. 正确记录：在开具自开电子发票时,确保包含所有必要信息，例如卖方详细信息、物品描述和交易价值。
4. 时间：及时开具自开电子发票，最好在交易时或LHDN规定的时间内开具。
5. 记录保存：为审计目的,保存所有自开发票的准确记录。
6. 系统整合：考虑将自开发票功能整合到现有的会计或ERP系统中,以简化流程。
7. 教育：确保相关工作人员接受过关于何时以及如何开具自开发票的培训。
8. 合规性：定期审查和更新流程,确保持续符合电子发票法规。
9. 沟通：与个人卖家或外国实体打交道时，应明确解释自开发票流程及其必要性。
10. 验证：在开具自开发票电子发票之前，应验证卖家是否确实无需开具电子发票 (例如，确认他们没有开展业务)。
11. 同意：虽然法律上并没有此要求，但最好征得卖方对自开票安排的同意。
12. 货币：与外国卖方交易时，在开具自开票电子发票时要注意货币兑换要求。
13. 寻求指导：如果对自开票电子发票的任何方面有疑问，请咨询税务专业人士或LHDNM以寻求解释。
14. 定期审查：定期审查您的自开票实践，确保其符合LHDNM的最新法规和准则。
通过遵循这些准则，纳税人可以确保正确遵守电子发票要求，特别是在需要自开电子发票的情况下。
