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FAQs For E-Commerce Industry

Updated: Jan 15

To download the FAQs:

Version 2 - 9.1.2024 [All FAQs were being removed]

278.1.2 Industry Specific FAQs e-commerce
.pdf
Download PDF • 39KB

Version 1:

278.1 Industry Specific FAQs e-commerce
.pdf
Download PDF • 141KB

The nationwide adoption of electronic invoicing significantly modifies customary documentation procedures across economic ecosystems.


As e-commerce represents a rapidly growing channel facilitating customer convenience and small enterprise viability leveraging digital pathways, it forms a pivotal area requiring policy awareness.


Recognising this need, the Inland Revenue Board formulated responses addressing the implementation of e-invoices in Malaysia for the e-commerce industry.


This document provides FAQs [Version 1] covering topics like issuing e-invoices to consumers, recording income, the treatment of charges by e-commerce platforms, and more.


It also addresses scenarios like returns and refunds, emphasising the responsibility of e-commerce platform providers in issuing e-invoices and providing implementation guidance.


由于电子商务是一个快速增长的渠道,可为客户提供便利,并使小企业利用数字途径生存,因此它是一个需要政策意识的关键领域。


认识到这一需求,马来西亚内陆税收局制定了应对措施,以解决马来西亚电子商务行业电子发票的实施问题。


本文件 [第一版本] 提供常见问题,它涵盖了向消费者开具电子发票、记录收入、电子商务平台收费处理等主题。


它还涉及退货和退款等情况,强调了电子商务平台提供商在开具电子发票方面的责任,并提供了实施指导。



Based on the FAQs provided, there is indeed a practical issue that arises from the requirement that the e-commerce platform provider is responsible for issuing e-invoices to the consumers, not the merchants who use the platform. This could lead to a two-step invoicing process:


  1. Behind the Scenes (Merchant to Platform): When a merchant sells a product or service through an e-commerce platform, the merchant would not need to issue an e-invoice to the e-commerce platform provider to record the income generated from the sale. This is because the e-commerce platform provider assumes the role of the issuer and must issue a self-billed e-invoice to record the merchant's income.

  2. Consumer-Facing (Platform to Buyer): When a consumer makes a purchase through the e-commerce platform, the platform provider is responsible for issuing an e-invoice or a receipt to the consumer upon request. If no e-invoice is requested by the buyer, the platform provider may issue a consolidated e-invoice for multiple transactions with consumers.

This could potentially create additional administrative work for the platform provider, as they have to manage invoicing both upstream (to merchants) and downstream (to consumers).















To download the FAQs: Version 2 - 9.1.2024 [All FAQs were being removed]

278.1.2 Industry Specific FAQs e-commerce
.pdf
Download PDF • 39KB

Version 1:

278.1 Industry Specific FAQs e-commerce
.pdf
Download PDF • 141KB

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