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:
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.
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:
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:
No. | Target Group | Implementation Schedule |
---|---|---|
1 | Taxpayers with annual turnover or income exceeding RM100 million | August 1, 2024 |
2 | Taxpayers with annual turnover or income exceeding RM25 million to RM100 million | January 1, 2025 |
3 | All other taxpayers | July 1, 2025 |
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:
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。
No. | Target Group | Implementation Schedule |
---|---|---|
1 | Taxpayers with annual turnover or income exceeding RM100 million | August 1, 2024 |
2 | Taxpayers with annual turnover or income exceeding RM25 million to RM100 million | January 1, 2025 |
3 | All other taxpayers | July 1, 2025 |
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:
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。
MyInvoisPortal:
API (Electronic Invoice Software):
Procedure:
Invoice Generation: : Suppliers generate electronic invoices for sales or transactions, including adjustments, and submit them to IRBM for verification via MyInvoisPortal or API.
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.
Verification Notification: LHDN notifies both the buyer and seller after verifying the e-invoice through MyInvoisPortal or API.
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.
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.
MyInvoisPortal: Both buyers and sellers can access transaction details and manage electronic invoices via MyInvoisPortal.
MyInvois Portal:
API(电子发票软件):
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。
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。
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。
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。
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。
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
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:
Ensure that the human resources are equipped with the capabilities required for the implementation and supervision of electronic invoicing.
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.
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:
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.
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
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)
An e-Invoice is a digital record of a transaction between a supplier and a buyer, replacing paper or electronic documents like invoices, credit notes, and debit notes. It includes essential information such as supplier and buyer details, item description, quantity, price before tax, tax, and total amount, recording transaction data for daily business operations.
电子发票是供应商和买方之间交易的数字记录,取代了纸质或电子文档,如发票、贷项通知和借项通知。它包含了供应商和买方的基本信息,商品描述、数量、税前价格、税金和总金额等关键信息,记录了日常业务操作的交易数据。
To enhance efficiency and accuracy in transactions, ensure tax compliance, reduce administrative costs, improve transparency and traceability, prevent fraud, promote environmental sustainability, and align with global standards.
提高税收效率和透明度,确保税务合规、减少逃税和骗税行为。
According to Budget 2024, the Prime Minister has proposed that the first phase of mandatory e-invoicing will commence in August 2024, with the goal of fully implementing the e-invoicing policy by July 2025, which is 18 months ahead of the earlier projections.
Details of e-invoice implementation timeline:
Targeted Taxpayers | Implementation Date | |
Stage 1 | Companies with a turnover of RM100 million and above | 01/08/2024 |
Stage 2 | Companies with a turnover of RM25 million and above | 01/01/2025 |
Stage 3 | All business | 01/07/2025 |
根据《2024 年财政预算案》,首相建议从 2024 年 8 月开始强制实施电子发票的第一阶段,目标是到 2025 年 7 月全面实施电子发票政策,这比之前的预测提前了 18 个月。
电子发票实施时间表详情:
涉及公司 | 实施日期 | |
第一阶段 | 营业额 1 亿令吉及以上的公司 | 01/08/2024 |
第二阶段 | 营业额 2500 万令吉及以上的公司 | 01/01/2025 |
第三阶段 | 所有企业 | 01/07/2025 |
Regardless of whether it’s B2B, B2C, or B2G, e-invoice is required, and the entities involved include:
无论是B2B, B2C还是B2G都需要使用电子发票。
All industries are required to implement e-invoicing, and there are no exemptions for any specific industry at this moment.
目前所有行业都需要实施电子发票,没有任何行业被豁免。
An e-Invoice is a digital representation of a transaction between a supplier and a buyer. e-Invoice replaces paper or electronic documents such as invoices, credit notes, and debit notes.
The e-Invoice will enable real-time or near real-time validation and storage of transactions, catering to Business-to-Business (B2B), Business-to-Consumer (B2C) and Business-to-Government (B2G) transactions.
The primary aim of e-invoices is to help buyers claim tax relief. If a transaction qualifies for tax relief, buyers need to ask sellers for an e-invoice. These invoices contain more detailed information than regular invoices, such as the buyer's Taxpayer Identification Number (TIN) and Identification Card (IC) number.
However, if the expenses don't qualify for tax relief, like daily expenses, buyers don't need to request e-invoices.
电子发票取代了纸质或电子文档,如发票、贷项通知和借项通知。
电子发票将实现对交易的实时或接近实时的验证和存储,满足企业对企业(B2B)、企业对消费者(B2C)和企业对政府(B2G)的交易需求。
电子发票的主要目的是帮助购买者申请税务减免。
如果交易符合税务减免的条件,购买者需要向卖方请求电子发票。这些发票包含比普通发票更详细的信息,如购买者的纳税人识别号(TIN)和身份证(IC)号码。
然而,如果费用不需要作为扣税用途的,如日常开销费用,购买者不需要请求电子发票。
Self-billed e-invoicing is a process where the buyer creates the invoice on behalf of the seller for goods or services received. In this scenario, the buyer assumes the responsibility of generating and issuing the invoice, typically based on the information provided by the seller. This method is often used in business-to-business (B2B) transactions where the buyer has more control over the invoicing process and wants to streamline their accounting procedures.
自开票电子发票是指买房代表卖方生成发票的过程,用于记录收到的货物或服务。在这种情况下,买方将基于卖方提供的信息生成和发出发票。
这种方法通常在企业间(B2B)交易中使用,买房将会对开票过程有更多控制,其自开发票也可作为买方的支出证明,并提交给 LHDN 进行验证。
No, an e-invoice is an invoice that is created and issued in a format that the LHDN system can automatically interpret electronically.
不是的,电子发票是指发票以电子的方式准备、发放,并能够生成LHDN系统能够自动解读的文档。
Invoice(E-invoice): A document recording transactions between a Supplier and Buyer, including self-billed e-Invoices for expenses.
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.
Debit Note: A document issued by Suppliers indicating additional charges on a previously issued e-Invoice.
Refund Note: A document issued by Suppliers confirming the refund of the Buyer’s payment, used when money is returned to the Buyer.
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。
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。
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。
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。
A TIN number is a person’s tax number.
TIN 号码是指税务识别码。
No, e-invoicing is required for both domestic transactions and cross-border transactions, which include import and export activities.
不是的,无论是国内交易或是跨国交易,都需要使用电子发票。跨国交易包括进出口活动。
Yes, the supplier will be able to create e-Invoice in draft. The e-invoice will only be accepted for tax purposes after successful validation.
是的,商家可以在草稿模式下创建e-invoice。当电子发票将被成功验证后才被接受用于税务目的。
If you have any inquiries about the implementation of e-Invoicing in Malaysia, kindly send an email to myinvois@hasil.gov.my or drop us a message.
如果您对马来西亚电子发票实施有任何疑问,请发送电子邮件至 myinvois@hasil.gov.my ,或给我们留言。
You can use any device with a QR code scanner, such as a mobile phone camera or a QR code app, to scan the QR code. It will then take you to the validated e-Invoice link.
您可以使用任何带有 QR 码扫描功能的设备,比如手机相机或 QR 码应用程序,来扫描 QR 码。
扫描之后它将带您前往已经被LHDN验证的电子发票链接。
MyInvois portal. All invoices authenticated by LHDN will have a copy on the MyInvois platform, where both sellers and buyers can easily locate them.
MyInvois portal. LHDN认证的所有发票都将在MyInvois平台上有一份副本,商家和买家都可以轻松在MyInvois portal找到。