重要截止日期： 提交 2024 年 8 月销售交易的电子发票
1.截止日期提醒：
2024 年 9 月 7 日是营业额超过 1 亿令吉的公司遵守电子发票规定的首个 “最后期限”。
2. 销售交易的合并电子发票：
如果不是按交易进行（单独提交电子发票），则提交 2024 年 8 月期间所有销售交易的合并电子发票。
包括固定资产的销售。
该月的总销售额即可；该合并电子发票不需要详细的客户信息。
3. 国内交易的自开电子发票：
为以下交易提交合并的自开电子发票
a) 对个人的付款（如租金、费用等）
b) 向代理商、经销商和分销商（ADDs）付款
c) 公司间利息付款
提交合并的总值。
4. 外国供应商付款：
对于外国供应商提供的货物或服务，如果无法在 2024 年 9 月 30 日前单独开具自开票，则应在 2024 年 10 月 7 日前提交合并自开电子发票。
5. 合规检查：
审查 2024 年 8 月的所有交易，确保合并提交的交易没有遗漏。
6. 文件记录：
保留所有合并提交的清晰记录，以备将来参考。
7. 未来准备：
利用这次经验，为放松期结束后的全面实施做好准备。
8. 系统准备就绪：
请记住，这种合并方法只是放宽期内的临时措施。企业应尽快过渡到全面合规。
确保您的系统已准备好通过 API 或 MyInvois 门户手动提交。
Important Deadline: E-Invoice Submission for August 2024 Sales Transactions
1. Deadline Reminder:
7 September 2024 is the first ‘final deadline’ for e-invoice compliance for companies with a turnover exceeding RM100 million.
2. Consolidated e-Invoice for Sales Transactions:
If not done on a transactional basis (to submit for e-invoice individually), submit a consolidated e-invoice for all sale transactions during August 2024.
Include the sale of fixed assets.
Total sale value for the month is sufficient; detailed customer information is not required for this consolidated e-invoice.
3. Self-Billed e-Invoices for Domestic Transactions:
Submit consolidated self-billed e-Invoices for:
a) Payments to individuals (e.g., rent, fees)
b) Payments to agents, dealers, and distributors (ADDs)
c) Inter-company interest payments
Use total value for this consolidated submission.
4. Foreign Vendor Payments:
For goods or services from foreign vendors, if unable to issue self-billed individually by 30 September 2024, submit a consolidated self-billed e-invoice by 7 October 2024.
5. Compliance Check:
Review all August 2024 transactions to ensure everything is noticed in the consolidated submissions.
6. Documentation:
Maintain clear records of all consolidated submissions for future reference.
7. Future Preparedness:
Use this experience to prepare for full implementation after the relaxation period ends.
8. System Readiness:
Remember, this consolidated approach is temporary during the relaxation period. Businesses should aim to transition to full compliance as soon as possible.
Ensure your system can submit via API or manually through the MyInvois portal.
