Many of you have asked, “Is contra-payment still allowed with the new e-invoice system?“
The short answer is yes.
Let’s break this down with a simple example to understand how it works with e-invoicing.
What is a Contra Payment?
A contra-payment is when two parties who owe each other money settle their debts by offsetting the amounts rather than exchanging cash.
Example:
Let’s say Ali’s Bakery and Mei’s Fruit Farm have the following transactions:
1. Ali’s Bakery buys RM1000 worth of fruits from Mei’s Fruit Farm.
2. Mei’s Fruit Farm orders a birthday cake from Ali’s Bakery for RM300.
Instead of Ali paying Mei RM1000 and Mei paying Ali RM300, they can use a contra payment. Ali would pay Mei only RM700 (RM1000 – RM300).
How does this work with e-invoicing?
Step 1: Issuing e-Invoices
📍 Mei’s Fruit Farm issues an e-invoice to Ali’s Bakery for RM1000 for the fruits.
📍 Ali’s Bakery issues an e-invoice to Mei’s Fruit Farm for RM300 for the cake.
Step 2: Recording the Contra Payment
📍 Both parties should record the full amounts of their sales and purchases in their accounting systems.
📍 They should also record the contra-payment arrangement.
Step 3: Actual Payment
📍 Ali’s Bakery pays the net amount of RM700 to Mei’s Fruit Farm.
Step 4: Reporting
📍 Both businesses report their full sales and purchase amounts in their tax returns, not just the net amount exchanged.
Key Points to Remember:
1. Issue e-invoices for the full amounts of all transactions.
2. Record the full amounts in your accounting systems.
3. Document the contra-payment business transactions arrangement clearly.
4. Report the full amounts of sales and purchases for tax purposes.
Contra-payments can be an efficient way to settle business transactions, and they remain valid under the e-invoice system. Remember to issue proper e-invoices for all transactions, regardless of how the payment is settled.
了解电子发票时代的抵账付款（Contra-Payment)
很多人问：“新的电子发票系统是否仍允许抵账付款（Contra-Payment)?”
简短的回答是肯定的。
让我们用一个简单的例子来解释它如何与电子发票一起工作。
什么是抵账付款（Contra-Payment)?
抵账付款（Contra Payment) 是指双方互欠债务，通过抵消金额而不是交换现金来结算债务。
示例:
假设阿里面包店和 May 水果农场有以下交易：
1. 阿里面包店从 May 水果农场购买了价值 RM1000 的水果。
2. May 水果农场以 RM 300的价格向阿里的面包店订购生日蛋糕。
阿里不用付 May 水果农场 RM 1000，May 水果农场也不用付阿里RM 300，他们可以使用抵账付款（Contra Payment)。阿里只需付May 水果农场 RM 700 (RM 1000 – RM 300)。
电子发票如何运作?
第一步：开具电子发票
📍 May 水果农场向阿里的面包店开具 RM 1000的水果电子发票。
📍 阿里的面包店向 May 水果农场开具 RM 300的蛋糕电子发票。
第二步：记录反向支付
📍 双方应在会计系统中记录其销售和采购的全部金额。
📍 他们还应该记录反向支付安排。
第三步：实际支付
📍 Ali’s Bakery 向 Mei’s Fruit Farm 支付净额 RM700。
第四步：报告
📍 两家企业在纳税申报时均应报告全部销售和购买金额，而不仅仅是交换的净额。
关键点：
1. 为所有交易的全额开具电子发票。
2. 在会计系统中记录全额。
3. 清楚地记录反向支付业务交易安排。
4. 为纳税目的报告全部销售和购买金额。
抵账付款（Contra-Payment) 是解决企业间交易的有效方式,在电子发票系统中仍然有效。 请记住，无论支付方式如何，都要为所有交易开具正确的电子发票。
