Understanding e-Invoice Requirements for E-commerce Transactions in Malaysia
Key Changes in E-commerce Transactions:
1. Platform Provider’s Responsibilities:
E-commerce platforms (like Zippit in the example) will be responsible for issuing e-Invoices
Platforms must issue both e-Invoices to buyers and self-billed e-Invoices to sellers
When Buyers Don’t Request e-Invoices:
1. Platform’s Actions:
Issue normal receipts to buyers
Consolidate all transactions without e-Invoice requests into a monthly consolidated e-Invoice
Submit consolidated e-Invoice to IRBM within 7 calendar days after month end
2. Record Keeping:
Platforms must maintain records of all transactions
Regular receipts remain valid for buyers who don’t need e-Invoices
2. Practical Example:
When a customer buys a smartphone from an electronics store through an e-commerce platform:
The platform issues the e-Invoice to the buyer (if requested)
If no e-Invoice is requested, platform issues normal receipt
The platform issues a self-billed e-Invoice to record payment to the merchant
Advice for Merchants:
1. Documentation
No need to issue e-Invoices for sales made through e-commerce platforms
Keep records of transactions and self-billed e-Invoices received from platforms
2. Platform Selection
Ensure chosen e-commerce platforms are compliant with e-Invoice requirements
Verify platforms have proper systems to handle e-Invoice issuance
Advice for Buyers:
1. Requesting e-Invoices
Inform the platform if an e-Invoice is needed at time of purchase
Regular receipts sufficient if e-Invoice not required
Keep received e-Invoices or receipts for record-keeping purposes
2. Transaction Records
Save visual representations of e-Invoices or receipts received
Verify transaction details match documentation
This factual overview aims to help businesses and consumers understand their roles and responsibilities under the new e-Invoice system for e-commerce transactions, including situations where e-Invoices are not required.
了解马来西亚电子商务交易中的电子发票要求
电子商务交易中的主要变化：
1. 平台提供商的责任：
电子商务平台（如示例中的Zippit）将负责开具电子发票
平台必须同时向买家开具电子发票，并向卖家开具自开发票
当买家不要求电子发票时：
1. 平台的下一步：
向买家开具普通收据
将所有未申请电子发票的交易合并为每月合并电子发票
在每月结束后7个日历日内向马来西亚内陆税收局提交合并电子发票
2. 记录保存：
平台必须保存所有交易的记录
常规收据对不需要电子发票的买家仍然有效
2. 实际案例：
当顾客通过电子商务平台从电子商店购买智能手机时：
平台向买家开具电子发票（如果需要）
如果未要求开具电子发票，平台则开具普通收据
平台开具自开发票，记录向商家的付款
给商家的建议：
1. 文件
无需为通过电子商务平台进行的销售开具电子发票
保留交易记录和平台提供的自开发票
2. 平台选择
确保所选电子商务平台符合电子发票要求
确认平台具备处理电子发票开具的适当系统
给买家的建议：
1. 索要电子发票
告知平台是否需要在购买时开具电子发票
若不需要电子发票，则普通收据即可
保留已收到的电子发票或收据以备记录
2. 交易记录
保存已收到的电子发票或收据
验证交易细节与文件是否匹配
本概述旨在帮助企业和消费者了解在新的电子商务交易电子发票系统下各自的角色和责任，包括不需要电子发票的情况。
