马来西亚电子发票必填字段以电子发票指南 3.2 版中的 “附录表 1–电子发票必填字段清单”为基础。
1. 简介：
《电子发票指南》附录表 1 概述了马来西亚电子发票所需的必填字段和可选字段。
这份全面的清单可确保税务和商业目的所需的所有必要信息都被记录下来。
2. 信息类别：
必填字段分为 8类：
a) 当事人
b) 供应商详细信息
c) 买方详细信息
d) 地址
e) 联系电话
f) 发票详情
g) 产品/服务
h) 付款信息
3. 关键必填字段：
3.1 缔约方信息：
– 供应商名称
– 买方名称
3.2 供应商详细信息：
– 供应商的 TIN（纳税识别码）
– 供应商注册/身份证号码/护照号码
– 供应商的 SST 注册号（如适用）
– 供应商的马来西亚标准行业分类（MSIC）代码
– 供应商的商业活动描述
3.3 买方详细信息：
– 买方身份识别码
– 买方注册/身份证号码/护照号码
– 买方的 SST 注册号（如适用）
3.4 地址和联系方式：
– 供应商地址
– 买方地址
– 供应商联系电话
– 买方联系电话
3.5 发票详情：
– 电子发票版本
– 电子发票类型
– 电子发票代码/编号
– 电子发票日期和时间
– 开票人数字签名
– 发票货币代码
3.6 产品/服务：
– 分类
– 产品或服务描述
– 单价
– 税种和金额（如适用）
– 小计
– 不含税总额
– 含税总额
– 应付款总额
4. 可选字段：
还包括几个可选字段，如
– 供应商和买方的电子邮件
– 账单频率
– 账单周期
– 各种付款相关信息（如付款方式、供应商银行账号、付款条件）
5. 特别注意事项：
– 对于涉及免税的交易，”免税详情 “和 “免税金额 “字段为必填字段。
– 外币交易必须填写 “汇率”。
– 贷方票据、借方票据或退款票据必须填写原始电子发票参考号。
6. 灵活性：
该指南允许纳税人在必要时添加其他字段，为有独特需求的企业提供灵活性。
7. 对企业的影响：
– 企业需要确保其系统能够捕捉和报告所有必填字段。
– 应根据业务需求和客户要求考虑可选字段。
– 应特别注意仅在某些情况下必须填写的字段（如免税、外币交易）。
8. 结论：
完整的必填字段清单可确保马来西亚的电子发票包含税务合规和业务运营所需的所有信息。
企业应仔细审查这些要求，并相应调整其系统和流程，以确保完全符合电子发票系统的要求。
本分享概述了《电子发票指南》附录表 1 中列出的马来西亚电子发票必填字段。
本分享重点介绍了关键的必填字段和可选字段、特别注意事项以及对企业实施电子发票系统的影响。
Required Fields for e-invoices in Malaysia are based on “Appendix Table 1—List of required fields for an e-invoice” from the E-Invoice Guideline version 3.2.
1. Introduction:
Appendix Table 1 in the E-Invoice Guideline outlines the mandatory and optional fields required for e-Invoices in Malaysia.
This comprehensive list ensures that all necessary information is captured for tax and business purposes.
2. Categories of Information:
The required fields are grouped into 8 categories:
a) Parties
b) Supplier’s Details
c) Buyer’s Details
d) Address
e) Contact Number
f) Invoice Details
g) Products / Services
h) Payment Info
3. Key Mandatory Fields:
3.1 Parties Information:
– Supplier’s Name
– Buyer’s Name
3.2 Supplier’s Details:
– Supplier’s TIN (Tax Identification Number)
– Supplier’s Registration / Identification Number / Passport Number
– Supplier’s SST Registration Number (if applicable)
– Supplier’s Malaysia Standard Industrial Classification (MSIC) Code
– Supplier’s Business Activity Description
3.3 Buyer’s Details:
– Buyer’s TIN
– Buyer’s Registration / Identification Number / Passport Number
– Buyer’s SST Registration Number (if applicable)
3.4 Address and Contact:
– Supplier’s Address
– Buyer’s Address
– Supplier’s Contact Number
– Buyer’s Contact Number
3.5 Invoice Details:
– e-Invoice Version
– e-Invoice Type
– e-Invoice Code / Number
– e-Invoice Date and Time
– Issuer’s Digital Signature
– Invoice Currency Code
3.6 Products / Services:
– Classification
– Description of Product or Service
– Unit Price
– Tax Type and Amount (where applicable)
– Subtotal
– Total Excluding Tax
– Total Including Tax
– Total Payable Amount
4. Optional Fields:
Several optional fields are also included, such as:
– Supplier’s and Buyer’s e-mail
– Frequency of Billing
– Billing Period
– Various payment-related information (e.g., Payment Mode, Supplier’s Bank Account Number, Payment Terms)
5. Special Considerations:
– For transactions involving tax exemptions, fields for “Details of Tax Exemption” and “Amount Exempted from Tax” are mandatory.
– Currency Exchange Rate is mandatory for transactions in foreign currencies.
– The original e-invoice reference number is mandatory for credit notes, debit notes, andr refund notes.
6. Flexibility:
The guideline allows taxpayers to include additional fields where required, providing flexibility for businesses with unique needs.
7. Implications for Businesses:
– Businesses need to ensure their systems can capture and report all mandatory fields.
– Optional fields should be considered based on business needs and customer requirements.
– Special attention should be given to fields that are mandatory only in certain circumstances (e.g., tax exemptions, foreign currency transactions).
8. Conclusion:
The comprehensive list of required fields ensures that e-Invoices in Malaysia will contain all necessary information for tax compliance and business operations.
Businesses should carefully review these requirements and adapt their systems and processes to ensure full e-Invoice system compliance.
This sharing provides an overview of the required fields for e-Invoices in Malaysia as outlined in Appendix Table 1 of the E-Invoice Guideline.
This sharing highlights the key mandatory and optional fields, special considerations, and implications for businesses implementing the e-invoice system.
