电子发票开具日期和时间与会计日期的对比
1. 当前电子发票系统的限制：
MyInvois 门户网站目前只允许将 “开具日期和时间 ”字段设置为今天或最多 3 天前。
这一限制可能导致电子发票开具日期与实际交易或会计日期不一致。
2. 会计原则和收入确认：
根据公认会计原则 (GAAP) 和马来西亚财务报告准则 (MFRS)，收入应在赚取时确认，通常是在交付货物或提供服务时。
3. 电子发票要求：
电子发票指南要求 “出具日期和时间 ”反映电子发票实际创建并提交至 IRBM 系统的时间。
这是为了确保实时或接近实时地报告交易。
4. 示例情况：
让我们举一个具体的例子来说明潜在的差异：
ABC 公司于 2024 年 8 月 29 日向客户 XYZ 销售并交付计算机设备。
由于一些内部延迟，会计部门在 2024 年 9 月 11 日才处理这笔交易并开具电子发票。
实际交易日期：2024 年 8 月 29 日
电子发票创建日期：2024 年 9 月 11 日
会计处理：
收入确认日期：2024 年 8 月 29 日（货物交付时）
会计分录：
Dr. Accounts Receivable RM10,000
Cr. 销售收入 RM10,000
(日期：2024 年 8 月 29 日）
电子发票处理：
发出日期和时间： 2024 年 9 月 11 日（MyInvois 门户网站仅限于当前日期）
电子发票号码：INV-20240902-001
在这种情况下
就会计目的而言，收入在 8 月份正确确认。
但由于系统限制，电子发票的日期是 9 月。
5. 差异的影响：
a) 报税： 尽管电子发票日期是 9 月，但销售额应属于 8 月份。
b) 审计跟踪： ABC 公司需要保留清晰的记录，将 9 月 11 日的电子发票与 8 月 29 日的交易联系起来。
c) 对账： 月度销售报告可能与电子发票报告不直接匹配，需要额外的对账程序。
6. 建议 ABC 公司采取的行动
a) 内部文件： 创建清晰的内部记录，将电子发票 INV-20240902-001 与 8 月 29 日的交易联系起来。
b) 会计系统： 确保会计系统将 8 月 29 日作为收入确认日期。
c) 税务报告： 在计算八月而非九月的 CP 204 时，将这笔销售纳入其中。
d) 信息披露： 考虑在财务报表中添加说明，解释某些电子发票日期与实际交易日期之间的时间差。
e) 改进流程： 审查内部流程，尽量减少交易与电子发票开具之间的延误。
7. 与马来西亚内陆税收局协商：
鉴于可能出现差异，最好请税收局说明如何处理电子发票开具日 期与交易日期相差很大的情况。
结论：
这个例子清楚地说明了 MyInvois 门户网站的日期限制是如何造成交易日期和电子发票日期不匹配的。
虽然 ABC 公司必须遵守电子发票规定，在 MyInvois 系统中使用 9 月 11 日的日期，但他们必须将 8 月 29 日作为会计和税务方面的收入确认日期。
这种方法既能确保符合电子发票要求，又能确保符合会计原则，但需要仔细保存记录，并在财务报告和审计时可能需要额外解释。
e-Invoice Date and Time Issued vs. Accounting Date
1. Current e-Invoice System Constraints:
The MyInvois Portal currently only allows the “Date and Time Issued” field to be set to today or up to 3 days in the past.
This limitation creates a potential discrepancy between the e-invoice issuance date and the actual transaction or accounting date.
2. Accounting Principles and Revenue Recognition:
According to generally accepted accounting principles (GAAP) and Malaysian Financial Reporting Standards (MFRS), revenue should be recognised when earned, typically when goods are delivered or services are rendered.
3. e-Invoice Requirements:
The e-invoice guidelines require the “Date and Time Issued” to reflect when the e-invoice is actually created and submitted to the IRBM system.
This is designed to ensure real-time or near real-time reporting of transactions.
4. Example Scenario:
Let’s consider a specific example to illustrate the potential discrepancy:
Company ABC sells and delivers computer equipment to Customer XYZ on 29 August 2024.
Due to some internal delays, the accounts department only processes this transaction for e-Invoice issuance on 11 September 2024.
Actual Transaction Date: 29 August 2024
e-Invoice Creation Date: 11 September 2024
Accounting Treatment:
Revenue Recognition Date: 29 August 2024 (When goods were delivered)
Accounting Entry:
Dr. Accounts Receivable RM10,000
Cr. Sales Revenue RM10,000
(Date: 29 August 2024)
e-Invoice Treatment:
Date and Time Issued: 11 September 2024 (Limited by MyInvois Portal to current date)
e-Invoice Number: INV-20240902-001
In this scenario:
The revenue is correctly recognised in August for accounting purposes.
The e-Invoice, however, bears a September date due to the system limitations.
5. Implications of the Discrepancy:
a) Tax Reporting: The sale should be reported in the August accounting period, despite the September e-Invoice date.
b) Audit Trails: Company ABC needs to maintain clear records linking the 11 September e-Invoice to the 29 August transaction.
c) Reconciliation: Monthly sales reports may not directly match e-Invoice reports, requiring additional reconciliation processes.
6. Recommended Actions for Company ABC:
a) Internal Documentation: Create a clear internal record linking e-Invoice INV-20240902-001 to the 29 August transaction.
b) Accounting System: Ensure the accounting system retains 29 August as the revenue recognition date.
c) Tax Reporting: Include this sale in August’s CP204 computations, not September’s.
d) Disclosure: Consider adding a note in financial statements explaining the timing difference between some e-Invoice dates and actual transaction dates.
e) Process Improvement: Review internal processes to minimize delays between transactions and e-Invoice issuance.
7. Consultation with IRBM:
Given the potential for discrepancies, it may be advisable to seek clarification from IRBM on how to handle situations where the e-Invoice issuance date significantly differs from the transaction date.
Conclusion:
This example clearly demonstrates how the MyInvois Portal’s date limitation can create a mismatch between transaction dates and e-Invoice dates.
While Company ABC must comply with e-Invoice regulations by using the 11 September date in the MyInvois system, it’s crucial that they maintain 29 August as the revenue recognition date for accounting and tax purposes.
This approach ensures compliance with both e-Invoice requirements and accounting principles, though it necessitates careful record-keeping and potentially additional explanations in financial reports and during audits.
