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。
各位，不晓得你怎样看呢？
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
