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Overview of e-invoice issuance for transactions with the buyers

When a buyer requests for an e-invoice, the process is as follows:


1) Buyer must provide their details for e-Invoice to Supplier


2) Supplier then issues and validates e-invoice with IRBM.

The supplier will receive a validated e-Invoice in PDF from IRBM via the MyInvois Portal.


3) Upon validation, the supplier shares the validated e-invoice (embedded with a QR code provided by IRBM) with the buyer.


4) Buyer may scan QR code to view e-Invoice validity


5) The buyer will be able to substantiate the transaction for tax purposes


However, if the buyer does not request an e-invoice for the transaction:


1) Supplier issues receipts/ bills/ invoices to the buyer (same as their current business practice)


2) Supplier consolidates all receipts/ bills/ invoices (monthly basis)


3) Supplier then issues and validates consolidated e-Invoice with IRBM within 7 calendar days after month-end


4) In this situation, the buyer cannot substantiate the transaction for tax purposes. Then, later, the eligibility for tax deduction may be lost.

当买方提出要电子发票时,其流程如下:


1) 买方必须向供应商提供电子发票的详细信息


2) 供应商随后开创电子发票,并经 IRBM 验证。

供应商将通过 MyInvois 门户网站,收到 IRBM 发送的 PDF 格式的验证电子发票。


3) 验证后,供应商与买方共享经验证(内嵌 IRBM 提供的二维码)的电子发票。


4) 买方可扫描二维码 (QR Code) 查看电子发票的有效性。


5) 以税务为目,买方可以核实该交易


但是,如果买方不要求为交易提供电子发票,那么供应商应该采取的措施如下:-


1) 供应商只向买方开出收据/账单/发票(就跟现在的做法一样)


2) 供应商合并所有收据/账单/发票(每月一次)


3) 供应商在月末后 7 天内,开出合并电子发票,让 IRBM 验证


4) 在这种情况下,买方无法为税务目,核实有关交易。那么日后,不排除将失去扣税的资格。


Attachments | 附件:

e-invoice Guideline | 电子发票指南

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

e-invoice Specific Guideline | 电子发票具体指南

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

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

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