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E-Invoicing FAQ: 2024 Purchase Invoice Deduction - A Comprehensive Examination

Question: If Co A implements e-invoicing on 1/8/24 (annual turnover >RM100m).


However, contractor Co Z has not implemented e-invoicing as per the Act (<RM25m) until 1/7/25.


Q: Are normal purchase invoices from Co Z deductible for Co A during 2024, or was Co Z mandatory for earlier (i.e., on 1/8/2024) implementation due to Co A's position?

Answer: Based on the information provided, Company A implemented e-Invoicing on August 1, 2024, due to having an annual turnover greater than RM100 million.


On the other hand, Company Z has not yet implemented e-invoicing as it falls below the RM25 million threshold and will not be required until July 1, 2025.


Regarding the deductibility of normal purchase invoices from Company Z for Company A during the financial year 2024, the e-invoice implementation guidelines indicate that during the transitional period, all taxpayers are allowed to provide either normal invoices or validated e-invoices to substantiate a transaction for tax purposes until full implementation has been in place.


This suggests that Company A should be able to deduct normal purchase invoices from Company Z for 2024, as Company Z is not yet required to issue e-invoices.


There is no indication that Company Z would be mandated to implement e-Invoicing earlier than its specified timeline due to Company A's position. Each company is required to adhere to the phased mandatory implementation timeline based on its own annual turnover or revenue threshold.


Therefore, Company Z is not required to implement e-Invoicing on August 1, 2024, just because it is doing business with Company A.


Company Z can continue issuing normal invoices until it reaches its own mandatory implementation date, and Company A can deduct these invoices for 2024.


问题:

如果 A 公司于 1/8/24 日实施电子发票(年营业额大于 1 亿令吉)。


然而,承包商 Z 公司需要到 2025 年 7 月 1 日才根据法案实施电子发票(<2500 万令吉)。


问:在 2024 年期间,Z 公司所开出的正常采购发票,A 公司是否可以扣税,还是由于 A 公司的立场,Z 公司也必须提前(即在 2024 年 8 月 1 日)实施? 回答: 根据所提供的信息,A 公司于 2024 年 8 月 1 日实施了电子发票,因为其年度营业额超过 1 亿令吉。


另一方面,Z 公司尚未实施电子发票,因为它低于 2,500 万令吉的门槛,在 2025 年 7 月 1 日之前不需要实施电子发票。


关于 2024 财年 A 公司从 Z 公司购买的普通发票的可扣税问题,电子发票实施指南指出, 在过渡期内,所有纳税人都可以提供普通发票或有效的电子发票来证明交易的税务目的,直到全面实施为止。


这表明,由于 Z 公司尚未被要求开具电子发票,A 公司应该可以在 2024 年扣除 Z 公司所开具的正常购货发票。


没有任何迹象表明,Z 公司会因为 A 公司的立场而被强制要求在规定时间之前实施电子发票。


每家公司都必须根据自己的年度营业额或收入阈值遵守分阶段强制实施时间表。


因此,Z 公司不必因为与 A 公司有业务往来就必须在 2024 年 8 月 1 日实施电子发票。


Z 公司可以继续开具普通发票,直到达到自己的强制实施日期,而 A 公司可以在 2024 年扣除这些发票。




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