马来西亚电子发票系统中的 #自开贷方凭证电子发票 (Self-billed Credit Note) 示例
1. 简介：
本分享侧重于马来西亚电子发票系统中的自开贷方凭证电子发票 (Self-billed Credit Note) 情景，特别是企业（ABC Sdn Bhd）向非企业个人租用物业的情况。
2. 情景概述：
– 租户： ABC 私人有限公司（一家公司）
– 房东：Tan Ah Kow 先生（非从事商业活动的个人）
– 定期月租 : 10,000 元
– 情况： 工厂部分关闭进行翻新
3. 自开贷方凭证电子发票 (Self-billed Credit Note) 据详情：
– Supplier (Landlord)： Tan Ah Kow 先生
– 买方（租户）： ABC Sdn Bhd
– 自开贷方凭证电子发票 (Self-billed Credit Note) ： CN2024001
– 日期： 2024 年 8 月 15 日
– 原始发票编号： INV2024080
– 描述： 因工厂部分关闭而减少租金
– 金额：RM2,000（RM10,000 的 20%）
– 原因： 部分关闭工厂进行翻新
4. 自开贷方凭证电子发票的理由：
由于 Tan 先生是个人，没有经营业务，因此不需要开具贷方凭证。因此，ABC Sdn Bhd 必须出具自开贷方凭证电子发票。
5. 应包括的主要信息：
– 供应商（Tan 先生）的 TIN 或 MyKad 号码
– 供应商的地址和联系方式
– ABC Sdn Bhd 公司的详细信息（TIN、地址、联系电话等）
– 租金收入的正确分类代码
– 任何适用的税务信息
6. 流程：
a) ABC Sdn Bhd 创建自开贷方凭证电子发票
b) 将文件提交给 IRBM 进行验证
c) 一旦通过验证，ABC Sdn Bhd 将该文件与 Tan 先生共享。
7. 影响：
– 该信自开贷方凭证电子发票减少了 ABC Sdn Bhd 应付给 Tan 先生的金额。
– 影响双方的应税收入/扣税费用
– 该文件是双方同意减少租金的证明
8. 合规考虑因素：
– 自开贷方凭证电子发票必须参考原始发票
– 必须包含电子发票指南规定的所有必填字段
– 在 6 个月的宽限期内，可将其纳入合并的自开电子发票中。
9. 最佳做法：
– 与房东保持明确沟通，说明开具自开贷方凭证电子发票的原因
– 确保在达成减租协议后及时发出抵扣通知单
– 详细记录导致减租的情况
10. 潜在挑战：
– 确保正确获取有关房东个人的所有必要信息
– 准确计算减租金额
– 及时提交和共享有效文件
11. 结论
自开贷方凭证电子发票说明是马来西亚电子发票系统的一个重要组成部分，尤其是在涉及未开展业务的个人的情况下。
它们允许对商定的应付金额削减进行适当记录，确保所有相关方的财务和税务报告准确无误。
本分享全面概述了自开贷方凭证电子发票的示例，重点介绍了其创建、处理的主要方面以及在马来西亚电子发票系统中的影响。
Self-billed Credit Note Example in Malaysia’s e-Invoice System
1. Introduction:
This sharing focuses on a self-billed credit note scenario within Malaysia’s e-invoice system, specifically when a business (ABC Sdn Bhd) is renting a property from an individual who is not carrying on a business.
2. Scenario Overview:
– Tenant: ABC Sdn Bhd (a company)
– Landlord: Mr. Tan Ah Kow (an individual not carrying on a business)
– Regular monthly rent: RM10,000
– Situation: Partial closure of the factory for renovations
3. Self-billed Credit Note Details:
– Supplier (Landlord): Mr. Tan Ah Kow
– Buyer (Tenant): ABC Sdn Bhd
– Credit Note Number: CN2024001
– Date: August 15, 2024
– Original Invoice Reference: INV2024080
– Description: Rent reduction for partial factory closure
– Amount: RM2,000 (20% of RM10,000)
– Reason: Partial closure of factory for renovations
4. Rationale for Self-billing:
As Mr. Tan is an individual who does not carry out business, he is not required to issue e-invoices. Therefore, ABC Sdn Bhd must issue self-billed documents, including this credit note.
5. Key Information to Include:
– Supplier’s (Mr. Tan’s) TIN or MyKad number
– Supplier’s address and contact details
– ABC Sdn Bhd’s company details (TIN, address, contact number, etc.)
– The correct classification code for rental income
– Any applicable tax information
6. Process:
a) ABC Sdn Bhd creates the self-billed credit note
b) The document is submitted to IRBM for validation
c) Once validated, ABC Sdn Bhd shares the document with Mr. Tan
7. Implications:
– This credit note reduces the amount payable by ABC Sdn Bhd to Mr. Tan
– It affects the taxable income/expense for both parties
– The document serves as proof of the agreed rent reduction
8. Compliance Considerations:
– The credit note must reference the original invoice
– All mandatory fields as per e-Invoice guidelines must be included
– During the 6-month relaxation period, this might be included in a consolidated self-billed e-invoice
9. Best Practices:
– Maintain clear communication with the landlord about the reason for the credit note
– Ensure the credit note is issued promptly after the agreement to reduce rent
– Keep detailed records of the circumstances leading to the rent reduction
10. Potential Challenges:
– Ensuring all required information about the individual landlord is correctly captured
– Accurately calculating the reduced rent amount
– Timely submission and sharing of the validated document
11. Conclusion:
Self-billed credit notes are an important part of Malaysia’s e-invoice system, particularly in scenarios involving individuals not carrying on a business.
They allow for proper documentation of agreed reductions in amounts payable, ensuring accurate financial and tax reporting for all parties involved.
This sharing provides a comprehensive overview of the self-billed credit note example, highlighting key aspects of its creation, processing, and implications within Malaysia’s e-Invoice system.
