The Income Tax (Issuance of Electronic Invoice) Rules 2024, as outlined in P.U. (A) 265, provide the legal framework for the implementation of electronic invoices (e-invoices) in Malaysia.
These rules, which come into effect on 1 October 2024, establish the requirements and timelines for businesses to adopt e-invoicing.
It’s important to note that there is a discrepancy between these rules and the previously issued e-invoice guideline regarding the implementation date for the first batch of businesses.
While the e-invoice guideline mentioned 1 August 2024 as the start date for businesses with annual sales exceeding 100 million ringgit, the official rules set 1 October 2024 as the commencement date for this group.
Given this discrepancy, businesses should be aware of the following:
1. The legally binding date is 1 October 2024, as stated in the official rules.
2. Businesses with annual sales exceeding 100 million ringgit now have an additional two months (August & September) to prepare for e-invoice implementation.
3. Companies should use this extended timeframe to ensure their systems and processes are fully compliant with the e-invoicing requirements.
4. It’s advisable to stay updated on any further announcements or clarifications from the Inland Revenue Board of Malaysia regarding this change in dates.
In light of this change, businesses should review their implementation plans and adjust their timelines accordingly. It’s recommended to maintain close communication with tax advisors and LHDN to ensure full compliance with the new e-invoicing rules.
《2024年 所得税（电子发票开具）细则》（P.U. (A) 265）为马来西亚电子发票（e-invoices）的实施提供了法律框架。
这细则将于2024年10月1日生效，为企业采用电子发票制定了要求和时间表。
值得注意的是，这细则与之前发布的电子发票指南在第一批企业的实施日期方面存在差异。
电子发票指南将2024年8月1日定为年销售额超过1亿令吉的企业的起始日期，而官方细则将2024年10月1日定为该群体的起始日期。
鉴于这一差异，企业应注意以下几点：
1. 正式细则中规定的具有法律约束力的日期是2024年10月1日。
2. 年销售额超过1亿令吉的企业有两个月（8月和9月）的时间来准备电子发票的实施。
3. 公司应利用这一延长的期限确保其系统和流程完全符合电子发票的要求。
4. 建议随时关注马来西亚税务局关于日期变更的任何进一步公告或说明。
鉴于这一变化，企业应审查其实施计划并相应调整时间表。建议与税务顾问和税收局保持密切沟通，以确保完全符合新的电子发票规则。
#eInvoicing #MalaysiaTax #IncomeTaxRules2024 #LegalFramework #Compliance #ImplementationTimeline #ExtendedDeadline #LHDN #TaxRegulations #BusinessPreparation #PUA265 #Budget2025
#电子发票 #马来西亚税务 #所得税细则2024 #法律框架 #合规 #实施时间表 #延长期限 #税收局 #税收法规 #企业准备 #PUA265 #2025财政预算案
