Example based on Illustration 17:
Sarah, an individual who is not conducting a business, owns a commercial shop lot in Kuala Lumpur.
She rents this shop lot to Tech Grow Solutions Sdn Bhd, an IT company.
The monthly rent is RM5,000, and the utility bills (registered under Sarah’s name) average RM800 per month.
In this scenario:
1. Sarah, as an individual not conducting business, is not required to issue an e-invoice to Tech Grow Solutions for the rental and utility bills.
2. Tech Grow Solutions is required to create and submit a self-billed e-Invoice for its rental and utility expenses.
The self-billed e-Invoice issued by Tech Grow Solutions would include:
– Rent: RM5,000
– Utilities: RM800
Total: RM5,800
Advice to taxpayers:
1. Understand your obligations: If you’re a business renting property from an individual who is not conducting a business, you are responsible for issuing self-billed e-Invoices.
2. Include all relevant expenses: The self-billed e-Invoice should include not just the rent, but also any other expenses you’re paying on behalf of the landlord, such as utilities.
3. Timing: Issue the self-billed e-Invoice on a regular basis, typically monthly.
4. Proper documentation: Ensure you have a copy of the rental agreement and utility bills to support the self-billed e-Invoice.
5. Landlord’s details: Obtain and accurately record the landlord’s details on the self-billed e-Invoice, including their full name, address, and identification number.
6. Separate line items: Clearly separate rent and utilities as different line items on the self-billed e-Invoice for clarity and proper accounting.
7. System integration: Consider integrating self-billed e-Invoice capabilities into your accounting system to automate this process.
8. Record keeping: Maintain accurate records of all self-billed e-Invoices issued for rental payments for audit purposes.
9. Communication with landlord: Inform your landlord about the self-billing arrangement and explain why it’s necessary under the e-Invoice system.
10. Regular review: Periodically review the rental arrangement and self-billing process to ensure continued compliance with e-Invoice regulations.
11. Handle changes properly: If there are any changes to the rental amount or arrangement, reflect these accurately in subsequent self-billed e-Invoices.
12. Be aware of exceptions: If your landlord starts conducting business or if the property ownership changes, the self-billing arrangement may need to be reassessed.
13. Seek professional advice: If you’re unsure about any aspects of self-billing for rental properties, consult with a tax professional or LHDNM.
14. Education: Ensure relevant staff members in your finance or accounting department understand the process of issuing self-billed e-Invoices for rental properties.
15. Compliance checks: Regularly check that your self-billed e-Invoices meet all the requirements set by LHDNM for format and content.
By following these guidelines, businesses can ensure they’re correctly handling rental payments under the e-Invoice system, particularly when renting from individuals who are not conducting a business.
基于例证17的示例:
Sarah 并非从事商业活动，她在吉隆坡拥有一间商业店铺。
她将店铺出租给一家IT公司 Tech Grow Solutions Sdn Bhd。
月租金为5000令吉，水电费 (以Sarah的名义登记) 平均每月800令吉。
在这种情况下：
1. 作为非经营企业的个人，莎拉无需就租金和水电费向Tech Grow Solutions 开具电子发票。
2. Tech Grow Solutions 需要就其租金和水电费开具并提交自开电子发票。
Tech Grow Solutions 开具的自开电子发票应包括:
– 租金：5000令吉
– 水电费：800令吉
总计：5800令吉
给纳税人的建议：
1. 了解您的义务：如果您是从非经商的个人处租赁房产的企业，您有责任开具自开电子发票。
2. 包括所有相关费用：自开电子发票不仅应包括租金，还应包括您代表房东支付的任何其他费用，例如水电费。
3. 时间：定期开具自开发票的电子发票，通常为每月。
4. 妥善保存文件：确保您有租赁协议和水电费账单的副本，以支持自开发票电子发票。
5. 房东信息：在自开发票电子发票上获取并准确记录房东信息，包括全名、地址和身份证号码。
6. 单独的明细项目：在自开发票的电子发票上，将租金和水电费作为不同的明细项目清楚分开，以便清晰、正确地记账。
7. 系统整合：考虑将自开发票的电子发票功能整合到您的会计系统中，以实现流程自动化。
8. 记录保存：为审计目的，保留所有自开发票的电子发票的准确记录。
9. 与房东沟通：告知房东自行开具发票的安排，并解释在电子发票系统下为何有必要这样做。
10. 定期审查：定期审查租赁安排和自行开具发票流程，确保持续遵守电子发票法规。
11. 妥善处理变更：如果租赁金额或安排有任何变更，请在后续自行开具的电子发票中准确反映这些变更。
12. 注意例外情况：如果房东开始经营业务或产权发生变化，可能需要重新评估自开发票的安排。
13. 寻求专业建议：如果您对出租物业自开发票的任何方面不确定，请咨询税务专业人士或LHDNM。
14. 教育：确保财务或会计部门的相关工作人员了解为出租物业开具自开电子发票的流程。
15. 合规性检查：定期检查您的自开发票电子发票是否符合LHDNM规定的格式和内容要求。
遵循这些准则，企业可以确保在电子发票系统下正确处理租金支付，特别是当从非企业个体手中租赁时。
