3 e-Invoice Traps to Avoid! – Illustration
Category: HBA BLOG
你的发票可能不被承认？e-Invoice 3 大雷区！
你的发票可能不被承认？e-Invoice 3 大雷区！
马来西亚 e-Invoice 上线后，很多老板和财务都以为只要「有发票」就安全，其实不然！⚠️ 一不小心踩到这些坑，支出可能不被承认、税务出问题：
1️⃣ 不检查供应商发票真伪：
📌 已实施 e-Invoice 的供应商，必须开带有 二维码 + 验证码 的官方 e-Invoice。
没有这些标识＝高风险，报税可能不被 LHDN 承认。
2️⃣ 忽略普通发票的合法性：
📌 如果供应商还没到 LHDN 规定的门槛，他们开普通发票依然合法。
重点是要留存完整记录和证明，确保报税时有据可查。
3️⃣ 不会「自开发票」（Self-Billed e-Invoice）：
📌 以下情况你要自己开：
向外国供应商采购
付给个人或代理佣金
平台或中介没开 e-Invoice
不会做自开发票＝支出不被承认，账目直接受影响！
💡 总结
不要只等供应商给你发票，自己也要主动检查、主动开！
✅ 发票真伪要确认
✅ 合法性要存档
✅ 自开发票要熟练
这 3 招，帮你少走弯路、省下税务麻烦！
#马来西亚 #eInvoice #税务 #会计 #中小企业 #自开发票 #LHDN #公司报税
Your Invoices Might Be Rejected? 3 e-Invoice Traps to Avoid!
Your Invoices Might Be Rejected? 3 e-Invoice Traps to Avoid!
Since Malaysia rolled out e-Invoice, many business owners and finance teams think “as long as I have an invoice, I’m safe.” ⚠️ Not true! Step into these traps and your expenses might not be accepted, leaving your taxes at risk:
1️⃣ Not Verifying Supplier Invoices：
📌 If your supplier is already on e-Invoice, their invoices must carry a QR code + validation code.
Without these marks = high risk, and LHDN may not accept them for tax purposes.
2️⃣ Overlooking the Legality of Regular Invoices：
📌 If your supplier hasn’t reached the LHDN threshold yet, a regular invoice is still legal.
The key is keeping full records and evidence to back up your claims during tax filing.
3️⃣ Not Using “Self-Billed e-Invoice” When Required：
📌 You must issue your own e-Invoice in cases like:
Buying from foreign suppliers
Paying individuals or agents commissions
Platform/intermediary didn’t issue an e-Invoice
Failing to self-bill = expense not recognized, profit affected directly!
💡 Quick Takeaway：
Don’t just wait for suppliers to send invoices be proactive and stay compliant:
✅ Verify invoice authenticity
✅ Store legal records
✅ Master self-billed e-Invoices
These 3 tips help you avoid trouble and save tax headaches!
#Malaysia #eInvoice #Tax #Accounting #SME #SelfBilling #LHDN #CompanyTax
4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施
从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施
01 注册成为EPF雇主
尚未注册EPF的公司必须从2025年10月1日起注册成为EPF雇主。
已有活跃EPF雇主账户的公司可继续使用现有账户，无需重新注册。
注册渠道
EPF网站（仅限已在SSM注册的公司，LLP除外）
EPF柜台（适用于所有公司类型，包括LLP）
02 缴纳供款比例和期限
雇主必须从2025年10月薪资起为非马来西亚公民员工扣缴并缴纳供款。
供款比例：雇主 2%，员工 2%。
供款期限：必须在隔月15号或之前缴清。
03 维护工资记录
需记录以下员工信息，以备EPF审核：
员工全名
EPF会员编号
性别、宗教、出生日期
证件类型及号码
护照到期日
工作准证类型
入职及离职日期
职位
常住地址
工资支付周期及薪资
其他报酬
员工供款额（扣除部分）
雇主供款额
04 保持资料更新
地址变更：需在14天内通知EPF。
公司名称或公司性质变更（如独资变合伙）：需在21天内通知EPF。
使用KWSP 1表格提交变更信息。
若不再聘请员工或停止营业，必须在30天内通过邮寄/电邮提交KWSP 6（表格B）。
4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
01 REGISTER AS AN EPF EMPLOYER
Companies that have not registered with EPF must register as an EPF employer starting from 1st October 2025.
Employers with an active EPF employer account may continue using their existing account and are not required to register again.
Registration Channels:
EPF Website (Only for SSM-registered companies, excluding LLPs)
EPF Counters (All company types, including LLPs)
02 PAY CONTRIBUTIONS
Employers must deduct and remit contributions for non-Malaysian citizen employees starting with the October 2025 salary.
Contribution Rate: 2% employer’s share, 2% employee’s share.
Contributions must be paid on or before the 15th of the following month.
03 维护工资记录
需记录以下员工信息，以备EPF审核：
Full Name
EPF Membership No.
Gender, Religion, Date of Birth
ID Type & Number
Passport Expiry Date
Work Permit Type
Employment Start & End Date
Occupation
Permanent Address
Wage Period, Salary & Other Remuneration
Contribution Deductions (Employee & Employer Share)
04 KEEP RECORDS UPDATED
Inform EPF of any address change within 14 days.
Inform EPF of company name or status changes (e.g., Sole Proprietorship → Partnership) within 21 days.
Notify EPF using Form KWSP 1.
If the company no longer has employees or has ceased operations, notify EPF within 30 days via KWSP 6 (Form B) (mail/email/other channels).
如何在 MyTax 搜索 Tin Number？
如何在 MyTax 搜索 Tin Number？
TIN Number是实施电子发票时需要的资料，许多老板在这期间头痛供应商/顾客不提供TIN Number， 税务局已经听到我们的心声!
现在可以到MyTax官网搜索对方的Tin Number，只需拿到：
✅ IC Number
✅ Passport Number
✅ SSM Registration Number
就能快速查找Tin Number！
⚠️ 温馨提醒：
请勿滥用此功能，否则可能面临：
🚫 高达RM4,000罚款
🚫 长达1年监禁
您可以通过以下步骤快速找到TIN号码：
登录 MyTax：https://mytax.hasil.gov.my/ 并点击“Carian TIN”
对于个人/Enterprise，选择：
对于其他，请选择：
输入公司注册号码，您将获得TIN：
How to search Tin Number in MyTax?
How to search Tin Number in MyTax?
The TIN Number is required when implementing e-Invoicing. Many business owners have been frustrated during this period because suppliers/customers refused to provide their TIN Numbers, but the tax authority has heard our concerns! 😂
You can now search for the other party’s TIN Number on the MyTax official website. All you need is:
✅ IC Number
✅ Passport Number
✅ SSM Registration Number
⚠️ Friendly reminder:
Do not misuse this function, or you may face:
🚫 A fine of up to RM4,000
🚫 Imprisonment of up to 1 year
You can quickly find the TIN Number with the following step:
For Individual/Enterprise, Choose:
For Others, Choose:
Insert the company registration number, you will get the TIN：
2025年马来西亚销售与服务税(SST)各服务行业指南
2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries
2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries