The e-Invoice Guideline outlines several types of e-invoices that can be issued :
Invoice: This is a commercial document that itemises and records a transaction between a supplier and buyer. This includes the issuance of self-billed e-invoices to document an expense.
Credit Note: Suppliers issue a credit note to correct errors, apply discounts, or account for returns in a previously issued e-invoice. This is used in situations where the reduction of the original e-invoice does not involve the return of monies to the buyer.
Debit Note: A debit note is issued to indicate additional charges on a previously issued e-invoice.
Refund: A refund e-invoice is a document issued by a supplier to confirm the refund of the buyer’s payment. This is used in situations where there is a return of money to the buyer.
Illustration Examples:
Invoice:
For instance, a business named “ABC Corp” sells 100 units of a product to “XYZ Corp”.
ABC Corp would issue an e-invoice to XYZ Corp detailing the transaction, including the number of units sold, the price per unit, the total amount, and other relevant details.
Credit Note:
Let’s say ABC Corp had mistakenly charged XYZ Corp for 110 units in the previous invoice.
ABC Corp would issue a credit note to correct this error, indicating a reduction in the amount that XYZ Corp owes.
Debit Note: If ABC Corp had initially undercharged XYZ Corp in a previous invoice, ABC Corp would issue a debit note to indicate the additional charges.
Refund:
If XYZ Corp already made the full payment and returned 10 units of the product due to defects,
ABC Corp would issue a refund e-invoice to confirm the refund of XYZ Corp’s payment for the returned units.
Please note that these are hypothetical examples, and the actual process may vary depending on the specific circumstances and business practices.
电子发票指南概述了可以开的几种电子发票类型：
发票：这是一份商业文件，详细列出了供应商与买方之间的交易。这也包括买方开自助电子发票以记录本身的费用支出。
贷方借据：供应商开贷方借据来更正错误，一般用在当不涉及向买方退还款项，只是针对原本的电子发票作出提供折扣或退货调整的情况下才使用。
借方票据：借方票据用于说明针对之前所开的电子发票，因产生额外费用而作出的调整。
退款：退款电子发票是供应商发给买方以确认退还买方付款的文件。这在需要向买方退还款项的情况下使用。
举例说明：
发票：
例如，一家名为”ABC 公司”的企业向”XYZ 公司”出售100个产品。
ABC 公司会向 XYZ 公司开出一张电子发票，详细列出交易内容，包括销售数量、单价、总金额以及其他相关详细信息。
贷方借据：
假设 ABC 公司在先前的发票中错误地向 XYZ 公司收费110个产品。
ABC 公司会开出贷方借据来更正此错误，以说明降低 XYZ 公司欠款的金额。
借方票据：
如果ABC 公司在先前的发票中少收了XYZ 公司的费用，ABC 公司会开借方票据以说明有额外的费用产生。
退款：
如果 XYZ 公司已经付清全款并因产品缺陷而退还10个产品，ABC 公司会开退款电子发票以确认向 XYZ 公司退还因退货的付款。
请注意，这些是假设性示例，实际流程可能会根据具体情况和业务实践而有所不同。
Facebook Live on e-invoicing
👉 https://fb.watch/nOZZ18vDoC/
Attachments | 附件：
e-invoice Guideline version 2.1 | 电子发票指南 [ 2.1 版本] – 28.10.2023
e-invoice Specific Guideline version 1.1 | 电子发票具体指南 [ 1.1 版本] – 28.10.2023
e-Invoice Catalogue | 电子发票目录 – 12.10.2023
e-invoice Guideline version 2.0 | 电子发票指南 [ 2.0 版本] – 29.9.2023
e-invoice Specific Guideline version 1.0 | 电子发票具体指南 [ 1.0 版本] – 29.9.2023
e-Invoice Catalogue | 电子发票目录 – 29.9.2023
Other related articles that you might find interesting:-
Revised E-Invoicing Implementation Timeline: Impacts and Challenges for Businesses
e-Invoice by CCS, Chartered Accountants | 电子发票 – CCS 会计事务所
e-Invoicing Guidelines for the year 2023 are now accessible starting 21 July 2023
A comparison of the key aspects between the e-Invoice model via MyInvois and via API Portal
Transitioning to e-Invoices: Assessing the Options for Your Business [What Businesses Need to Know]
Pre-Submission: e-Invoice Submission Requirements via MyInvois Portal & API
MyInvois Made Easy: Step-by-Step e-Invoicing on the Portal
马来西亚内陆税收局 (IRBM) 2023 年电子发票指南快速略读
e-Invoice Guideline Year 2023 Inland Revenue Board of Malaysia: Interpretation of Abbreviations
（中文版）马来西亚内陆税收局 2023 年电子发票指南 | e-Invoice Guideline Year 2023 Inland Revenue Board of Malaysia
The Eight Key Steps to Issuing E-Invoices | 开电子发票的八大步骤
Format of an e-invoice | 电子发票的格式
电子发票改变您的企业 | Transform Your Business with E-Invoicing: An Insight-Sharing Session on IRBM Guidelines
Budget 2024 Speech: On e-invoicing
Sample of Malaysian e-invoicing
