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)
对于 B2G(企业对政府)交易,其电子发票流程将与 B2B 类似。
e-Invoice 适用于马来西亚的所有纳税人
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)
Main Office
DSA Corporate Secretarial Services Sdn Bhd 202001018475 (1374795-M)
15-17, Menara Mutiara Central, 2, Jalan Desa Aman 1, Cheras Business Centre, 56000 Cheras, Wilayah Persekutuan Kuala Lumpur, Malaysia.