Are you selling Precast Concrete Masonry Units (cement bricks)? If yes, then this is a must-read for you!
As per the latest e-Invoice Specific Guideline (Version 2.1) issued by the Inland Revenue Board of Malaysia (IRBM), wholesalers and retailers dealing in construction materials, including cement bricks, are required to issue e-Invoices for every single transaction.
That's right! Consolidation of e-Invoices is strictly not allowed for the sale of construction materials like cement bricks, regardless of the volume sold.
Why is this important?
Failing to comply with this e-Invoicing requirement could lead to penalties and legal consequences. Don't let your business operations get disrupted due to non-compliance.
Advice to Taxpayers:
As a wholesaler or retailer dealing in construction materials, particularly Precast Concrete Masonry Units (cement bricks), it is crucial to take note of the specific e-Invoicing requirements outlined in the latest guideline.
You are mandated to issue individual e-Invoices for every single transaction involving the sale of construction materials, including cement bricks. The consolidation of e-Invoices for such transactions is strictly not permitted.
This requirement applies regardless of the volume of construction materials sold, be it a single brick or a truckload. Failure to comply with this regulation could lead to penalties and legal consequences, which could disrupt your business operations.
To ensure compliance, it is recommended to review and update your invoicing processes and systems to accommodate the issuance of individual e-Invoices for each sale of construction materials. This may involve integrating your systems with the IRBM's e-Invoicing platform or adopting third-party e-Invoicing solutions.
Additionally, it is advisable to train your sales and accounting teams on the new e-Invoicing requirements and processes to avoid any lapses in compliance.
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建筑材料批发商和零售商请注意！ 五金店业者
您是否在销售预制混凝土砌筑单元（水泥砖）？如果是，那么这篇文章是您必读的！
根据马来西亚税务局（IRBM）发布的最新电子发票具体指南（2.1 版），包括水泥砖在内的建筑材料批发商和零售商必须为每笔交易开具电子发票。
没错！销售水泥砖等建筑材料时，无论销售量多少，都严禁合并电子发票。
为什么这一点很重要？
不遵守这项电子发票要求可能会导致处罚和法律后果。不要让您的业务运营因不合规而中断。
给纳税人，#尤其是经营五金店业者的建议：
作为经营建筑材料，特别是预制混凝土砌体（水泥砖）的批发商或零售商，必须注意最新指南中列出的具体电子发票要求。
您必须为包括水泥砖在内的每笔建筑材料销售交易开具单独的电子发票。严格禁止为此类交易合并电子发票。
无论销售的建筑材料数量是一块砖还是一卡车，这一要求都适用。不遵守这一规定可能会导致处罚和法律后果，从而扰乱您的业务运营。
为确保合规，建议审查并更新您的发票开具流程和系统，以便为每笔建筑材料销售开具单独的电子发票。这可能涉及将您的系统与 IRBM 的电子发票平台整合，或采用第三方电子发票解决方案。
此外，最好对销售和会计团队进行有关新的电子发票要求和流程的培训，以避免出现任何合规方面的疏漏。
如果您在理解或实施针对您企业的电子发票要求方面需要帮助，建议您寻求税务专业人士的指导，或咨询专门服务于建筑材料行业的电子发票解决方案提供商。
请记住，遵守电子发票法规不仅是强制性的，也是确保业务顺利运营、避免潜在法律和财务后果的必要条件。