马来西亚电子发票范围的重要更新
亲爱的马来西亚居民和企业,
马来西亚税务局（IRBM）最近更新了其电子发票指引，大幅扩大了要求实施电子发票的范围。
本文旨在向您介绍这一重要变化及其影响。
范围的主要变化：
以前： 电子发票要求适用于 “所有在马来西亚从事商业活动的纳税人”。
现在： 现在：范围扩大到 “马来西亚境内的所有人”。
这对您意味着什么？
1. 覆盖范围更广：
新范围不仅包括企业和商业活动。
现在可能包括个人、非营利组织和其他实体，而以前的定义可能没有涵盖这些实体。
2. 对个人的影响：
如果您是在马来西亚赚取收入的个人，即使不是来自传统企业，您现在可能需要为某些交易开具电子发票。
3. 非商业活动：
以前不被视为 “商业 “的活动现在可能属于电子发票要求的范围。
包括哪些人：
该指南明确规定，这适用于所有个人和法律实体，包括但不限于：
– 协会
– 法人团体
– 分支机构
– 商业信托
– 合作社
– 公司
– 有限责任合伙企业
– 合伙企业
– 财产信托基金
– 房地产投资信托基金
– 代表处和地区办事处
– 信托机构
– 单位信托
实施时间表：
实施时间表仍按年营业额或收入分阶段进行：
1. 超过 1 亿令吉： 2024 年 8 月 1 日
2. 超过 2500 万令吉至 1 亿令吉： 2025 年 1 月 1 日
3. 所有其他人士： 2025 年 7 月 1 日
豁免：
虽然范围有所扩大，但某些实体和交易仍在豁免之列。其中包括政府机构、外交使团以及特定类型的收入，如就业收入和养老金。
有关豁免的完整清单，请务必参考最新指南。
您应该做什么？
1. 评估您的身份： 根据新的、更广泛的范围确定您现在是否属于电子发票要求的范围。
2. 及早准备： 即使您的实施日期较晚，现在就开始准备，以确保符合要求。
3. 寻求澄清： 如果您不确定自己的义务，请咨询 IRBM 或税务专业人士。
4. 随时了解信息： 随时了解 IRBM 的任何进一步变化或说明。
总结：
电子发票范围的扩大标志着马来西亚税务管理和财务记录保存方法的重大转变。
马来西亚的所有居民和实体都必须了解这些新要求，并采取必要措施确保合规。
如需了解更多详细信息，请访问 IRBM 网站或咨询合格的税务专业人士。
Important Update on e-Invoicing Scope in Malaysia
Dear Malaysian Residents and Businesses,
The Inland Revenue Board of Malaysia (IRBM) has recently updated its e-invoicing guidelines, significantly expanding the scope of who is required to implement e-invoicing.
This post is just to let you know about this important change and its implications.
Key Changes in Scope:
Previously: The e-invoicing requirement applied to “all taxpayers undertaking commercial activities in Malaysia.”
Now: The scope has been broadened to include “all persons in Malaysia.”
What This Means for You:
1. Wider Coverage:
The new scope extends beyond just businesses and commercial activities.
It now potentially includes individuals, non-profit organisations, and other entities that may not have been covered under the previous definition.
2. Individual Impact:
If you’re an individual earning income in Malaysia, even if not from a traditional business, you may now be required to issue e-invoices for certain transactions.
3. Non-Commercial Activities:
Activities that were previously not considered “commercial” might now fall under the e-invoicing requirement.
Who is included?
The guideline specifies that this applies to all individuals and legal entities, including but not limited to:
– Associations
– Body of persons
– Branches
– Business trusts
– Co-operative societies
– Corporations
– Limited liability partnerships
– Partnerships
– Property trust funds
– Real estate investment trusts
– Representative offices and regional offices
– Trust bodies
– Unit trusts
Implementation Timeline:
The implementation timeline remains phased based on annual turnover or revenue:
1. More than RM100 million: August 1, 2024
2. More than RM25 million up to RM100 million: January 1, 2025
3. All other persons: July 1, 2025
Exemptions:
While the scope has expanded, certain entities and transactions remain exempt. These include government bodies, diplomatic missions, and specific types of income like employment income and pensions.
Always refer to the latest guidelines for a complete list of exemptions.
What You Should Do:
1. Assess Your Status: Determine if you now fall under the e-invoicing requirement based on the new, broader scope.
2. Prepare Early: If your implementation date is later, start preparing now to ensure compliance.
3. Seek Clarification: Consult with IRBM or a tax professional if you need clarification on your obligations.
4. Stay Informed: Keep up to date with any further changes or clarifications from IRBM.
Conclusion:
This expansion of the e-invoicing scope represents a significant shift in Malaysia’s approach to tax administration and financial record-keeping.
All residents and entities in Malaysia must understand these new requirements and take the necessary steps to ensure compliance.
You can visit the IRBM website or consult a qualified tax professional for more detailed information.
