了解马来西亚电子发票和 MyInvois 门户网站实施中的间接税相关字段
1. 涉间接税字段概述：
第 31 项 – 税收类型
第 32 项 – 税率： 适用的税率百分比或税率。
第 33 项 – 税额： 计算得出的应纳税额。
第 34 项 – 免税详情： 有关任何适用免税的信息。
第 35 项 – 免税金额： 免税总额。
2. MyInvois 门户网站 开电子发票：
必须注意的是，在 MyInvois 门户网站开电子发票所需要的字段，与电子发票指南略有不同。
该MyInvois 门户包括一个指南中未提及的额外字段：
免税金额（根据指南）： 在门户网站中，这需要免税的总销售额。
免税金额（附加字段）： 系统根据免税额和税率自动计算。
3. 字段详细说明：
第 31 项 – 税收类型：
选项包括:
01：销售税
02：服务税
03：旅游税
04：高值商品税
05：低值货物销售税
06: 不适用
E：免税（如适用）- 根据 SDK
第 32 项 – 税率：
输入不免税时适用的标准税率（例如，销售税为 10%）。
第 33 项 – 税额：
对于完全免税的交易，税额为 0 令吉。
第 34 项 – 免税详情：
提供具体的免税详情（例如，“免税证书号 ABC123”）。
第 35 项 – 免税金额：
在 MyInvois 门户网站中，输入免税的总销售额（例如，RM10,000）。
MyInvois Portal 附加字段 – 免税金额：
系统会自动计算（例如，税率为 10%，RM10,000 的销售额为 RM1,000）。
4. 示例情况：
假设：
总销售额： RM10,000
销售税率： 10%
该交易完全豁免销售税
如何在 MyInvois 门户网站上填写电子发票字段：
第 31 项（税收类型）： 01：销售税 [参考 SDK 的话，会发现有多一个E（免税）的选项]
第 32 项（税率）： 10%
第 33 项（税额）：RM0
第 34 项（免税详情）： [例如，“免税证书编号：ABC123”]
第 35 项（免税金额）：RM10,000
MyInvois Portal 附加字段（免税金额）： RM1,000（系统自动计算）
5. 这一区别的重要性：
报告清晰： 门户网站的方法可更清晰地显示免税销售额和免税额的税值。
系统自动化： 通过输入免税销售额，系统可以准确计算免税额的税额。
6. 对用户的影响：
数据输入： 用户需要输入免税销售总额，而不是计算出的免税价值。
核实： 始终核实根据输入的免税额和税率自动计算的 “免税额 ”是否正确。
证明文件： 确保证明文件与门户网站中输入的值相符。
结论：
在 MyInvois 门户网站开电子发票，间接税免税的资料填写上，确实比《电子发票指南》中概述的更详细、更自动化的方法。
通过要求用户输入免税销售总额并自动计算免税价值，系统确保了准确性，并提供了免税交易及其税收影响的清晰视图。
用户在通过 MyInvois 门户和应用程序接口 [API] 准备电子发票时应注意这一差异，并确保在适当的字段中输入正确的值。
Understanding Indirect Tax-Related Fields in Malaysian e-Invoices and MyInvois Portal Implementation
1. Overview of Indirect Tax-Related Fields:
Item 31 – Tax Type.
Item 32 – Tax Rate: The applicable tax percentage or rate.
Item 33 – Tax Amount: The calculated amount of tax payable.
Item 34 – Details of Tax Exemption: Information about any applicable tax exemptions.
Item 35 – Amount Exempted from Tax: The total amount exempt from tax.
2. Create an e-invoice in the MyInvois Portal
It’s crucial to note that the fields required for creating an e-invoice in the MyInvois Portal differ slightly from the e-invoice Guideline.
The portal includes an additional field not mentioned in the guideline:
Amount Exempted from Tax (as per guideline): In the portal, this requires the total sales value that is exempt from tax.
Amount of Tax Exempted (additional field): This is auto-calculated by the system based on the exempt amount and tax rate.
3. Detailed Explanation of Fields:
Item 31 – Tax Type:
For exemptions, select “E” (Tax exemption).
Options include:
01: Sales Tax
02: Service Tax
03: Tourism Tax
04: High-Value Goods Tax
05: Sales Tax on Low-Value Goods
06: Not Applicable
E: Tax exemption (where applicable)
Item 32 – Tax Rate:
Enter the standard rate that would apply if not exempt (e.g., 10% for sales tax).
Item 33 – Tax Amount:
For fully exempt transactions, this would be RM0.
Item 34 – Details of Tax Exemption:
Provide specific exemption details (e.g., “Exemption Certificate No. ABC123”).
Item 35 – Amount Exempted from Tax:
In the MyInvois Portal, enter the total sales value that is exempt (e.g., RM10,000).
Additional Field – Amount of Tax Exempted:
The system auto-calculates this (e.g., RM1,000 for a RM10,000 sale at 10% tax rate).
4. Example Scenario:
Given:
Total Sales value: RM10,000
Sales tax rate: 10%
The transaction is fully exempt from sales tax
How to fill the e-invoice fields in the MyInvois Portal:
Item 31 (Tax Type): Sales Tax [If you refer to the SDK, you will see an additional E (Exempt) option].
Item 32 (Tax Rate): 10%
Item 33 (Tax Amount): RM0
Item 34 (Tax Exemption Details): [e.g., “Exemption Certificate No. ABC123”]
Item 35 (Amount Exempted from Tax): RM10,000
Additional Field (Amount of Tax Exempted): RM1,000 (auto-calculated by the system)
5. Importance of This Distinction:
Clarity in Reporting: The portal’s approach provides a clearer picture of both the exempt sale amount and the tax value of the exemption.
System Automation: By entering the exempt sale amount, the system can accurately calculate the exemption’s tax value.
6. Implications for Users:
Data Entry: Users need to enter the total exempt sale amount, not the calculated tax exemption value.
Verification: Always verify that the auto-calculated “Amount of Tax Exempted” is correct based on the entered exempt amount and tax rate.
Documentation: Ensure that supporting documents match the values entered in the portal.
Conclusion:
There really is a more detailed and automated approach to filling in the information for indirect tax exemptions for e-invoicing in the MyInvois portal than outlined in the E-Invoicing Guide.
By requiring users to enter the total exempt sale amount and auto-calculating the tax exemption value, the system ensures accuracy and provides a clear view of both the exempt transaction and its tax implications.
Users should be aware of this difference when preparing e-invoices via the the MyInvois Portal and API and ensure they enter the correct values in the appropriate fields.
