An electronic invoice is the digitalization of transaction data between suppliers and buyers. It replaces paper or electronic documents such as invoices, credit notes, and debit notes. E-invoices cover typical transaction types in B2B, B2C, and B2G. For B2G transactions, the e-invoice process is similar to B2B.

For B2C transactions, if the end consumer doesn't require an e-invoice for tax purposes, the supplier can issue a regular receipt or invoice following current practices. By the 7th of next month, suppliers need to issue consolidated e-invoices, reporting the total normal receipts or invoices issued to end consumers.

电子发票是供应商和买方之间交易的数字表示。电子发票取代了纸质或电子文档，例如发票、贷方票据和借方票据。

E-invoices apply to all taxpayers engaged in commercial activities in Malaysia. E-invoices contain basic information similar to traditional documents, recording transaction data for daily business operations, such as
电子发票包含相同的基本信息作为传统的文档它记录日常业务运营的交易数据，列如：

1. Detailed Information of the Supplier and Buyer 供应商和买家的详细信息
2. Product Description 商品描述
3. Quantity 数量
4. Untaxed Price 不含税价格
5. Taxes, and so on 税金等等 

When to issue an e-invoice:

There are two situations that require issuing e-invoices:
1. Income proof: Whenever there is any sale or transaction, an e-invoice needs to be issued to confirm the taxpayer's income.
2. Expense proof: These documents cover the taxpayer's purchases or other expenditures, including returns and discounts. They can also be used to correct or subtract income based on recorded amounts.

Additionally, in certain situations, taxpayers must issue self-billed e-invoices to record expenses, such as foreign transactions. For example, if a taxpayer purchases goods and/or services from a foreign supplier who doesn't use the Malaysian MyInvois system to issue invoices, the taxpayer will need to issue a self-billed e-invoice to record the expenses.

什么时候需要开具电子发票 :

需要开具电子发票的场景：
1.收入证明：在商家销售商品或发生其他交易时，需要发出的电子发票用于确认商家（纳税人）的收入，同时也能确保了交易的合法性和透明度。
2.费用证明：此类文件涵盖纳税人的购买或其他支出。它还包括退货和折扣。它还可用于根据记录的金额更正或减去收入收据。

此外，在某些情况下，纳税人必须开具自记电子发票来记录国外交易等费用。例如，如果纳税人从外国供应商处购买商品和/或服务，并从不使用马来西亚MyInvois系统的外国供应商处收到发票，则纳税人将需要开具自记式电子发票来记录费用。

E-invoice issuance requires 51 pieces of data, which can be categorized into nine (9) groups:

1. Address,
2. Business details,
3. Contact phone,
4. Invoice details,
5. Relevant transaction parties or companies,
6. Details of relevant transaction parties or companies,
7. Payment information,
8. Product/Service,
9. Unique ID number.

开具电子发票需要51个数据字段。这些字段分为九(9)个类别：

1. 地址,
2. 业务详情
3. 联系电话,
4. 发票详情
5. 聚会
6. 派对详情
7. 付款信息
8. 产品/服务
9. .唯一ID号

The annual turnover or income will be based on the audited financial statements or tax return forms for the year 2022 (as applicable).
For new businesses or new transactions starting from 2023, the implementation date for e-invoices is July 1, 2025.

Types of e-invoices to be issued:

1. Invoice（E-invoice): A document recording transactions between a Supplier and Buyer, including self-billed e-Invoices for expense.
2. Credit Note: A credit note is issued by Suppliers to correct errors, apply discounts, or account for returns in previously issued e-Invoices, reducing the original invoice value without monetary return to the Buyer.
3. Debit Note: A  document issued by Suppliers indicating additional charges on a previously issued e-Invoice.
4. Refund Note: A document issued by Suppliers confirming the refund of the Buyer’s payment, used when money is returned to the Buyer.

Example 1:
Mr. Jamal, the supplier, sold 200 office chairs to Greenz Sdn. Bhd., the buyer, and issued an e-Invoice for the transaction. Greenz Sdn. Bhd. paid RM2,000 for the chairs, priced at RM10 each. However, 8 of the chairs received by Greenz Sdn. Bhd. were faulty and returned. Mr. Jamal then issued a refund e-Invoice for RM80 (RM10 x 8 faulty chairs) to document the refunded amount.
 

电子发票适用于所有在马来西亚从事商业活动的纳税人。电子发票包含了B2B（企业对企业）、B2C（企业对个人）和B2G（企业对政府）等不同类型的交易。在B2G交易中，电子发票的流程与B2B相似。对于B2C，也就是企业对个人的交易，如果顾客不需要电子发票用于报税，供应商可以像以前一样提供正常的纸质收据或发票。但是在下个月的第7天前，供应商需要提供一份综合电子发票（ConsolidatedE-Invoice)，报告向顾客提供的所有正常收据或发票的总额。

年度营业额或收入将基于2022年经审计的财务报表或纳税申报表（视情况而定）。
对于2023年起的新业务或新业务，电子发票实施日期为2025年7月1日。

开具的电子发票类型:

1. Invoice 发票：一份记录供应商和买家之间交易的文件，包括用于费用的自开票电子发票。
2. Credit Note 贷方借据：商家发出的文件，用于更正错误、应用折扣或记录之前发出的电子发票中的退货情况，减少原始发票金额而不向买方退款。
3. Debit Note 借方票据：商家发出的文件，说明之前发出的电子发票中的额外费用。
4. Refund Note 退款：商家发出的文件，确认向买方退款的支付，用于将款项退还给买方的情况。

示例1:
Mr.Jamal（供应商）向Greenz Sdn. Bhd.（买方）销售了200张办公椅，并为此交易开具了电子发票。Greenz Sdn. Bhd. 支付了200张椅子的总价2000令吉（每张椅子10令吉）。然而，Greenz Sdn. Bhd. 收到的8张办公椅有问题，因此被退回。Mr.Jamal随后开具了一张退款电子发票，金额为80令吉（即每张有问题的椅子10令吉×8张），以记录退款金额。

1. MyInvoisPortal:

   • Allows individuals to generate electronic invoices through a comprehensive form.
   • Option to bulk upload transactions through a spreadsheet for processing multiple transactions.
   • Available for all taxpayers (suitable for businesses requiring electronic invoices but unable to connect to API).

2. API (Electronic Invoice Software):

   • Highly suitable for large taxpayers or businesses with high transaction volumes.
   • Requires upfront technical investment and adjustments to existing systems.
   • API connection allows direct establishment with IRBM. 
3. Middleware & system provider services
   • Automates the creation, transmission, validation, and storage of invoices, significantly reducing manual effort.
   • Supports various invoice formats and standards, automatically converting invoices from different suppliers into a unified format.
   • Easily integrates with your existing financial systems, ensuring consistent data across platforms.

Procedure:

1. Invoice Generation: : Suppliers generate electronic invoices for sales or transactions, including adjustments, and submit them to IRBM for verification via MyInvoisPortal or API.

2. Invoice Verification: LHDN conducts real-time verification to ensure compliance with regulations. Upon verification, a unique ID is provided to the supplier for tracking and security purposes.

3. Verification Notification: LHDN notifies both the buyer and seller after verifying the e-invoice through MyInvoisPortal or API.

4. Issuing the Invoice: After verification, suppliers send the verified electronic invoice, including a QR code, to the buyer. The QR code, accessible via MyInvoisPortal, allows verification and tracking.

5. Rejection and Cancellation of E-Invoices: Buyers can reject invoices with valid reasons provided, while sellers can cancel them within a specified period, with valid reasons provided.

6. MyInvoisPortal: Both buyers and sellers can access transaction details and manage electronic invoices via MyInvoisPortal.

1. MyInvois Portal:

   • 通过综合表格实现单独生成，并可选择通过电子表格上传进行批量生成以处理多个交易.
   • 所有纳税人均可使用（需要开具电子发票但无法连接API的企业）.

2. API（电子发票软件）:

   • 非常适合大型纳税人或交易量大的企业
   • 需要对技术进行前期投资并对现有系统进行调整。
   • API连接可直接与IRBM建立
3. Middleware & system provider services（中间件和系统提供商服务）
   • 自动化发票的创建、传输、验证和存储，大大减少了手工操作。
   • 支持各种发票格式和标准，可以将来自不同供应商的发票自动转换为统一格式。
   • 轻松与您现有的财务系统集成，确保平台之间的数据一致性。

1. 生成发票: : 商家为销售或交易生成电子发票，包括调整，并通过MyInvoisPortal或API提交给IRBM进行验证。

2. 验证发票: LHDN进行实时验证以确保符合法规。验证通过后，供应商将获得一个唯一的ID用于跟踪和安全目的。

3. 验证通知: LHDN在通过MyInvoisPortal或API验证电子发票后通知买方和卖方。

4. 开具发票: 验证通过后，供应商向买方发送经验证的电子发票，包括QR码。通过MyInvoisPortal可访问的QR码允许验证和跟踪。 

5. 拒绝或取消: 买方可以提供有效理由拒绝发票，而卖方可以在指定期限内提供有效理由取消发票。

6. MyInvoisPortal: 买方和卖方均可通过MyInvoisPortal访问交易详情并管理电子发票。

For the convenience of adopting electronic invoices, the following types of income or expenses do not require electronic invoices (including self-generated electronic invoices):

(a) Employment income
(b) Pension
(c) Alimony
(d) Dividend distributions under specific circumstances (details can be found in Article 11 of the 'Specific Guidelines for Electronic Invoices')
(e) Zakat
(f) Scholarships

为了方便电子发票的采用，以下类型的收入或支出不需要电子发票（包括自记式电子发票）：:

(a) )就业收入
(b) )养老金
(c) )赡养费
(d) 特定情况下的股息分配（详情请参阅《电子发票具体指引》第11条）
(e) 天课（Zakat）
(f) 奖学金

Assessing Readiness for E-Invoice Implementation:

To ensure that the business is prepared for the implementation of electronic invoices in the coming months, you can undertake the following key steps to assess readiness and standardize the process:

1. Ensure that the human resources are equipped with the capabilities required for the implementation and supervision of electronic invoicing.

2. Determine the availability of data sources and structures, assess the capability of the company's Information Technology department (IT department) to support the system's preparation, and ensure compliance with the requirements and processes of electronic invoicing.

3. Review the current processes for issuing transaction documents (i.e., invoices, return receipts, purchase orders, and refunds).

上述的免税事项将会不时进行审查和更新。

Assessing Readiness for E-Invoice 电子发票的准备:

为了确保企业在未来几个月内准备好实施电子发票，可以执行以下几个关键步骤来评估准备情况和标准化：

1. 分配并配备具有采用和监督电子发票实施所需能力的人员.

2. 确定数据源和结构的可用性、支持系统准备情况的当前IT能力以及遵守电子发票要求和义务的流程；和

3. 审查当前签发交易文件的流程（即发票、借项通知单、贷项通知单、退款）