I’ll explain Illustration 6 using a simple example and provide some advice for businesses.
Example explanation:
Let’s say Bobby owns a small electronics shop called “Kedai Elektronik Smart Gadget”. One day, a customer named Tina comes in to buy a smartphone.
1. Tina buys the smartphone and asks Bobby for an e-invoice.
2. Bobby does not have an automated system connected to the tax authority’s (LHDNM) database. Instead, he uses the MyInvois Portal, a website provided by LHDNM for creating and submitting e-invoices.
3. Bobby logs into the MyInvois Portal and manually enters the details of Tina’s purchase, including:
– Tina’s name, address, and contact information
– The smartphone’s details (model, price, etc.)
– The date of purchase
– The total amount paid
4. Bobby then submits this e-Invoice through the MyInvois Portal to LHDNM.
5. Once LHDNM validates the e-invoice, Tina will receive an email notification about her e-invoice.
(Note: Tina needs to have logged into the MyInvois Portal at least once via the MyTax Portal to enable this email notification.)
Implications and advice for businesses:
1. Manual process: This method suits small businesses or those with low transaction volumes. However, it can be time-consuming if you have many transactions daily.
2. Real-time compliance: You submit each invoice individually, ensuring you’re always up-to-date with your tax reporting.
3. No special software is required: To use the MyInvois Portal, you only need internet access and a device (computer, tablet, smartphone).
4. Customer service: You can provide e-invoices to customers who request them, which may be appreciated by businesses or individuals who need detailed records for their own tax purposes.
5. Record keeping: While the system helps with compliance, you should also keep records of all transactions.
6. Time management: If you’re processing e-invoices individually, consider setting aside specific times each day to do so. This can help you manage your time more effectively.
7. Training: Please ensure that you and any employees handling sales are familiar with the MyInvois Portal and the process of creating e-invoices.
8. Upgrade consideration: If your business grows and the volume of transactions increases significantly, you might want to consider upgrading to a point-of-sale system that can automatically generate and submit e-invoices. This would save time in the long run.
9. Customer education: Inform your customers about the e-invoice system. Some may not be aware they can request an e-invoice, while others might not know they need to log in to theMyInvois Portal once to receive email notifications.
10. Stay informed: Keep up-to-date with any changes or updates to the e-Invoice system by regularly checking the LHDNM website or signing up for their newsletters if available.
By understanding and effectively implementing this e-invoice system, you can ensure tax compliance while improving your record-keeping and customer service.
我将用一个简单的例子来解释说明 6，并为企业提供一些建议。
举例说明：
假设 Bobby 拥有一家名为 “Kedai Elektronik Smart Gadget ”的小型电子产品商店。一天，一位名叫蒂娜的顾客前来购买智能手机。
1. 蒂娜买了智能手机并向 Bobby 索要电子发票。
2. Bobby 没有与税务局 (LHDNM) MyInvois Portal 连接的自动系统。相反，他使用 LHDNM 提供的网站 MyInvois Portal 来创建和提交电子发票。
3. Bobby 登录 MyInvois Portal 网站，手动输入蒂娜购物的详细信息，包括:-
– 蒂娜的姓名、地址和联系信息
– 智能手机的详细信息（型号、价格等）
– 购买日期
– 支付的总金额
4. 然后，Bobby 通过 MyInvois Portal 网站向 LHDNM 提交该电子发票。
5. LHDNM 验证电子发票后，蒂娜将收到有关其电子发票的电子邮件通知。(注：蒂娜需要至少通过 MyTax 门户登录 MyInvois Portal 一次，以启用此电子邮件通知）。
对企业的影响和建议
1. 手动流程： 这种方法适合小型企业或交易量较小的企业。但是，如果您每天的交易量很大，这种方法可能会比较耗时。
2. 实时合规： 您可以单独提交每张发票，确保您始终掌握最新的报税信息。
3. 无需特别软件： 要使用 MyInvois Portal 网站，您只需接入互联网和一台设备（电脑、平板电脑、智能手机）。
4. 客户服务：
您可以向提出要求的客户提供电子发票，这可能会受到需要详细记录自己纳税情况的企业或个人的欢迎。
5. 保存记录：
虽然该系统有助于合规，但您也应保留所有交易的记录。
6. 时间管理：
如果你要单独处理电子发票，可以考虑每天留出特定的时间来处理。
这可以帮助你更有效地管理时间。
7. 培训：
确保您和处理销售业务的员工熟悉 MyInvois Portal 和创建电子发票的流程。
8. 升级考虑：
如果您的业务增长，交易量大幅增加，您可能需要考虑升级到可自动生成和提交电子发票的销售点系统。从长远来看，这将节省时间。
9. 客户教育： 向客户宣传电子发票系统。
有些人可能不知道他们可以申请电子发票，有些人可能不知道他们需要登录一次 MyInvois Portal 网站才能收到电子邮件通知。
10. 保持信息畅通： 通过定期查看 LHDNM 网站或订阅其新闻通讯（如有），随时了解电子发票系统的任何变更或更新。
通过了解并有效实施该电子发票系统，您可以确保税务合规，同时有可能改善您的记录保存和客户服务。
