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E-Invoicing for Hawkers and Small Businesses: IRBM Guidelines

Updated: Nov 1, 2023

According to the guidelines provided by the Inland Revenue Board of Malaysia (IRBM), all suppliers who sell goods or provide services are required to issue e-invoices for their transactions.


This would typically include hawkers, regardless of whether they operate by the road or in a more formal setting.


However, the IRBM also provides a concession for individual buyers who do not require an e-invoice. In such cases, the supplier (in this case, the hawker) can issue a normal receipt/bill/invoice to the buyer.


The hawker is then required to issue a consolidated e-invoice, aggregating all receipts/bills/invoices issued for the prior month within seven (7) calendar days after the month-end. 根据马来西亚税收局(IRBM)提供的指南,所有销售商品或提供服务的供应商都必须为其交易开具电子发票。


这通常包括小贩,无论他们是在路边还是在更正规的环境中经营。


不过,IRBM 也为不需要电子发票的个人买家提供了替代方案。在这种情况下,供应商(此处为小贩)还是可向买方(其客户)开出普通的收据/账单/发票。


不过,小贩必须在该月结束后的7天内,开合并电子发票,在里面把上个月所开的所有收据/账单/发票一一列出。






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Attachments | 附件:

e-invoice Guideline version 2.1 | 电子发票指南 [ 2.1 版本] - 28.10.2023

247.1 e-invoice guideline [version 2.1]
.pdf
Download PDF • 1.13MB

e-invoice Specific Guideline version 1.1 | 电子发票具体指南 [ 1.1 版本] - 28.10.2023

247.2 e-invoice Specific Guideline [version-1.1]
.pdf
Download PDF • 2.62MB

e-Invoice Catalogue | 电子发票目录 - 12.10.2023

247.3 Data Catalogue for e-invoice [12-10-2023]
.xlsx
Download XLSX • 175KB

e-invoice Guideline version 2.0 | 电子发票指南 [ 2.0 版本] - 29.9.2023

241.1.1 IRBM e-invoice Guideline (Version 2.0)
.pdf
Download PDF • 1.14MB

e-invoice Specific Guideline version 1.0 | 电子发票具体指南 [ 1.0 版本] - 29.9.2023

241.2 e-Invoice Specific Guideline Version 1.0 (published on 29 September 2023)
.pdf
Download PDF • 2.56MB

e-Invoice Catalogue | 电子发票目录 - 29.9.2023

241.3 e-Invoice Catalogue (published on 29 September 2023)
.xlsx
Download XLSX • 190KB

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