e-Invoice covers typical transaction types such as B2B, B2C, and B2G. For B2G transactions, the e-Invoice flow will be similar to B2B.
e-Invoice applies to all persons in Malaysia.
All individuals and legal entities are required to comply with e-Invoice requirement, including:
1. Association;
2. Body of persons;
3. Branch;
4. Business trust;
5. Co-operative societies;
6. Corporations;
7. Limited liability partnership;
8. Partnership;
9. Property trust fund;
10. Property trust;
11. Real estate investment trust;
12. Representative office and regional office;
13. Trust body; and
14. Unit trust.
交易类型
电子发票(e-Invoice)涵盖常见的交易类型,包括:
- 企业对企业(B2B)
- 企业对消费者(B2C)
- 企业对政府(B2G)
所有在马来西亚的个人及法人实体都必须遵守电子发票的规定,包括但不限于以下类型的单位:
- 协会(Association)
- 人群组织(Body of persons)
- 分行(Branch)
- 商业信托(Business trust)
- 合作社(Co-operative societies)
- 公司法人(Corporations)
- 有限责任合伙(Limited liability partnership, LLP)
- 普通合伙(Partnership)
- 房地产信托基金(Property trust fund)
- 房地产信托(Property trust)
- 房地产投资信托(Real estate investment trust, REIT)
- 代表处及区域办事处(Representative office and regional office)
- 信托机构(Trust body)
- 单位信托(Unit trust)