合并电子发票在马来西亚的不适用性
亲爱的企业主和经理们
随着马来西亚实施电子发票系统，了解何时不能使用合并电子发票至关重要。
根据电子发票特定指南（2.2 版）第 3.7 段，本分享概述了不允许使用合并电子发票的特定行业和活动。
了解这些限制对于遵守马来西亚电子发票法规至关重要。
1. 合并电子发票概述
合并电子发票允许企业将多项交易合并为一张电子发票，通常定期（如每月）开具。
不过，某些交易不在此选项范围内。
2. 禁止使用合并电子发票的行业
a) 汽车行业
示例： 汽车经销商必须为每辆售出的汽车开具单独的电子发票，无论销售量大小。
b) 航空业
示例： 航空公司必须为每张售出的机票或提供的服务开具单独的电子发票，而不是合并交易。
c) 奢侈品和珠宝行业
示例： 高端手表零售商通常需要为售出的每块手表开具单独的电子发票。
*注：这一要求目前被搁置。纳税人可开具合并电子发票（如果买家不要求开具单独的电子发票），直至另行通知。
d) 建筑业
示例： 建筑公司必须为每个项目或提供的服务开具单独的电子发票，即使是有多个里程碑的进行中项目。
e) 建筑材料批发商和零售商
示例： 根据 《1994 年马来西亚工业法》附表 4，建筑材料供应商必须为每次销售开具单独的电子发票。
f) 向代理商/经销商/分销商付款
举例说明： 向分销商支付佣金的制造商必须为每笔付款开具单独的电子发票，而不是在一段时间内合并付款。
g) 特许博彩和游戏（向所有博彩和游戏赢家付款）
示例： 赌场必须为每次向赢家付款开具单独的电子发票，而不论赢钱的频率或数量。
请注意，无论如何，与博彩和游戏有关的对赢家的赔付：
(i) 赌场和
(ii) 游戏机
在另行通知之前，免于开具电子发票。
3. 企业的主要考虑因素
a) 行业/业务活动识别：
确定您的企业是否属于这些类别中的任何一类。
b) 系统配置：
如果您属于这些行业，请确保您的发票系统已设置为为所有交易开具各别的电子发票。
c) 员工培训：
向您的团队宣传开具单张电子发票的要求和禁止开具合并电子发票的规定。
d) 收集客户数据：
实施健全的流程，为每笔交易收集全面的买家详细信息。
e) 合规监控：
定期审核您的发票做法，确保符合这些要求。
f) 软件功能：
确保您的电子发票软件能够有效处理所需的单张发票数量。
4. 不合规的潜在风险
税务机关的处罚
税务审计的可能性增加
5. 最佳做法
实施强大的发票系统，能够处理大量的个人电子发票
定期审查和更新您的发票开具流程
如果对具体交易或行业分类不确定，请寻求专业建议
保存所有交易的详细记录
随时了解 IRBM 电子发票指南的最新变化，特别是有关目前暂停的奢侈品和珠宝类别的变化。
总结：
对于汽车、航空、建筑、建筑材料供应、代理/经销商/分销商支付以及持牌博彩和游戏行业的企业，必须为每笔交易开具各别的电子发票。
奢侈品和珠宝行业应为这一要求做好准备，但目前在买家不要求单独电子发票的情况下，可以使用合并电子发票。
调整业务流程以符合这些要求至关重要。定期咨询税务专业人士并随时更新 IRBM 指南将有助于确保持续合规，尤其是在电子发票形势可能继续演变的情况下。
Non-Applicability of Consolidated e-Invoice in Malaysia
Dear Business Owners and Managers,
As Malaysia implements its e-invoicing system, it’s crucial to understand when consolidated e-invoices cannot be used.
This sharing outlines specific industries and activities where consolidated e-invoices are not allowed, per the E-Invoice Specific Guideline (Version 2.2), paragraph 3.7.
Understanding these restrictions is crucial for maintaining compliance with Malaysia’s e-invoicing regulations.
1. Overview of Consolidated e-Invoices
Consolidated e-invoices allow businesses to combine multiple transactions into one e-invoice, typically issued periodically (e.g., monthly).
However, certain transactions are excluded from this option.
2. Industries Prohibited from Using Consolidated e-Invoices
a) Automotive Industry
Example: A car dealership must issue individual e-invoices for each vehicle sold, regardless of the sales volume.
b) Aviation Industry
Example: An airline company must issue separate e-invoices for each ticket sold or service provided rather than consolidating transactions.
c) Luxury Goods and Jewellery
Example: A high-end watch retailer would typically need to issue individual e-invoices for each watch sold.
*Note: This requirement is currently on hold. Taxpayers are allowed to issue consolidated e-invoices (if buyers don’t request individual e-invoices) until further notice.
d) Construction Industry
Example: A construction company must issue individual e-invoices for each project or service rendered, even for ongoing projects with multiple milestones.
e) Wholesalers and Retailers of Construction Materials
Example: A supplier of construction materials must issue separate e-invoices for each sale, as per the 4th Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994.
f) Payment to Agents/Dealers/Distributors
Example: A manufacturer paying commissions to its distributors must issue individual e-invoices for each payment rather than consolidating payments over a period.
g) Licensed Betting and Gaming (Pay-out to all betting and gaming winners)
Example: A casino must issue individual e-invoices for each payout to winners, regardless of the frequency or volume of winnings.
Note that, however, pay-out to winners concerning betting and gaming:
(i) in casino and
(ii) from gaming machines
are exempted from e-invoice until further notice.
3. Key Considerations for Businesses
a) Industry/Business Activities Identification:
Determine if your business falls under any of these categories.
b) System Configuration:
Ensure your invoicing system is set up to issue individual e-invoices for all transactions if you’re in these industries.
c) Staff Training:
Educate your team about the requirement for individual e-invoices and the prohibition of consolidated e-invoices.
d) Customer Data Collection:
Implement robust processes to collect comprehensive buyer details for each transaction.
e) Compliance Monitoring:
Regularly audit your invoicing practices to ensure adherence to these requirements.
f) Software Capabilities:
Ensure your e-invoicing software can efficiently handle the required volume of individual invoices.
4. Potential Risks of Non-Compliance
Penalties from tax authorities
Increased likelihood of tax audits
5. Best Practices
Implement a robust invoicing system capable of handling high volumes of individual e-invoices
Regularly review and update your invoicing processes
Seek professional advice if unsure about specific transactions or industry classifications
Keep detailed records of all transactions
Stay updated on any changes to e-invoicing guidelines from IRBM, especially regarding the currently suspended luxury goods and jewellery category
Conclusion:
Issuing individual e-invoices for each transaction is mandatory for businesses operating in the automotive, aviation, construction, construction material supply, agent/dealer/distributor payment, and licensed betting and gaming industries.
The luxury goods and jewellery sector should prepare for this requirement but can currently use consolidated e-invoices where buyers don’t request individual ones.
It’s crucial to adapt your business processes to comply with these requirements.
Regular consultation with tax professionals and staying up-to-date with IRBM guidelines will help ensure ongoing compliance, especially as the e-invoicing landscape may continue to evolve.
