I’ll explain Illustration 8 using a simple example and provide some practical advice for businesses.
Example:
Let’s say Bobby owns “Kedai Elektronik Smart Gadget”, a popular electronics store.
1. On September 11th, three customers—Aina, Cass, and Tina—each bought a smartphone from Bobby’s store.
2. None of these customers ask for an e-invoice. Bobby gives them regular paper receipts instead.
3. Throughout September, Bobby continues to make sales, and many customers don’t request e-invoices.
4. Bobby needs to submit a consolidated e-invoice for all these transactions by October 7th (which is 7 days after the end of September).
5. Bobby totals up all the sales from September where customers didn’t request individual e-Invoices.
6. He creates one big consolidated e-Invoice that includes all these sales and submits it to LHDNM (the tax authority) through the MyInvois Portal.
Implications and advice for businesses:
1. Keep good records: You must track all sales, especially those without individual e-invoices. A good point-of-sale system or detailed sales ledger is crucial.
2. Regular schedule: Mark your calendar for the 7th of each month (or earlier) to remind yourself to submit the consolidated e-invoice for the previous month.
3. Separate tracking: Track sales with individual e-invoices separately from those without. This makes creating the consolidated e-invoice easier.
4. Understand what to include: The consolidated e-invoice should only include transactions for which individual e-invoices weren’t issued. Don’t double-report sales.
5. Be thorough: Ensure all applicable sales are included in your consolidated e-Invoice. Missing sales could lead to tax discrepancies.
6. Use technology: Consider using accounting software that automatically generates these consolidated reports. This can save time and reduce errors.
7. Train staff: Ensure all employees understand which sales require individual e-invoices and which will be part of the consolidated e-invoice.
8. Customer communication: Inform customers that they can request individual e-invoices if needed for their records or tax purposes.
9. Backup your data: Keep copies of all receipts and sales records. They’re important for creating the consolidated e-invoice and for your own records.
10. Stay informed: Stay up to date with any changes in e-invoice regulations. The rules around consolidated e-invoices might change over time.
11. Reconcile regularly: Check regularly that your consolidated e-invoice totals match your monthly sales records.
12. Consider your business model: If you find you’re doing a lot of consolidated reporting, you might want to encourage more customers to accept individual e-invoices, which could simplify your process.
13. Timing is crucial: Remember, you have only 7 days after the end of the month to submit this consolidated e-invoice. Please plan accordingly, especially if you have a high sales volume.
By understanding and effectively implementing this consolidated e-invoice system, you can ensure you comply with tax regulations even for sales where individual e-invoices weren’t requested.
This process helps maintain accurate records for both your business and the tax authority while also accommodating customers who don’t need or want individual e-invoices for every purchase.
我将用一个简单的例子来解释插图 8，并为企业提供一些实用建议。
举例说明：
假设 Bobby 拥有一家名为 “Kedai Elektronik Smart Gadget ”的电子产品商店。
1. 9 月 11 日，三位顾客-Aina、Cass 和 Tina 分别在 Bobby 的店里购买了一部智能手机。
2. 这些顾客都没有索要电子发票。Bobby 给了他们普通的纸质收据。
3. 整个九月份，Bobby 都在继续销售，许多顾客都没有索要电子发票。
4. Bobby 需要在 10 月 7 日（即 9 月底后 7 天）之前提交所有这些交易的合并电子发票。
5. Bobby 将 9 月份所有客户未索取电子发票的销售额合计起来。
6. 他创建一张包含所有这些销售额的合并电子发票，并通过 MyInvois Portal 网站提交给 LHDNM（税务机关）。
对企业的影响和建议
1. 做好记录： 您需要跟踪所有销售，尤其是那些没有单独电子发票的销售。良好的销售点系统或详细的销售分类账至关重要。
2. 定期安排： 在每月 7 日（或更早）的日历上做标记，提醒自己提交上个月的合并电子发票。
3. 各别追踪： 分别追踪有电子发票和无电子发票的销售情况。这样可以更轻松地创建合并电子发票。
4. 了解应包括哪些内容： 合并电子发票只应包括未开具单张电子发票的交易。不要重复报告销售额。
5. 要全面： 确保所有适用的销售额都包含在合并电子发票中。遗漏销售额可能导致税款差异。
6. 使用技术： 考虑使用可自动生成这些合并报告的会计软件。这可以节省时间并减少错误。
7. 培训员工： 确保所有员工了解哪些销售需要单独的电子发票，哪些销售将成为合并电子发票的一部分。
8. 客户沟通： 告知客户，如有记录或税务需要，他们可以要求开具单独的电子发票。
9. 备份数据： 保留所有收据和销售记录的副本。它们对创建合并电子发票和您自己的记录都很重要。
10. 随时了解信息： 随时了解电子发票法规的最新变化。有关合并电子发票的规定可能会随着时间的推移而改变。
11. 定期对账： 定期检查合并电子发票总额是否与每月销售记录相符。
12. 考虑你的业务模式： 如果你发现自己正在做大量的合并报告，你可能想鼓励更多的客户接受个人电子发票，这样可以简化你的流程。
13. 时机至关重要： 请记住，您只有在月底后的 7 天内提交合并电子发票。请做好相应的计划，尤其是在销售量较大的情况下。
通过了解并有效实施合并电子发票系统，您可以确保您遵守税收法规，即使是没有要求开具个人电子发票的销售。
这一流程有助于为企业和税务机关保持准确的记录，同时也能满足那些不需要或不想要每次购买都开具单独电子发票的客户的需求。
