[01] INTRODUCTION 介绍

The Inland Revenue Board of Malaysia (IRBM) has made e-Invoice mandatory and its adoption requires businesses to fully understand how their business process, software, operation and personnel knowledge will be impacted. The construction and property development are multi-billion industry and the impact of E-invoicing affect them in a major way, from business transactions, to accounting treatment and tax compliance.

Similarly the JMB and MC are governing millions of tenants and landlords living in the managed communities. Recognizing the challenges that they faced, this specialized E-invoice course for the industry players offers a comprehensive checklist, delving into crucial aspects such as software capabilities, self-billing procedures, consolidated e-invoicing methods, disbursement and reimbursement proto- cols, management of employee benefits and expense claims, buyer request options, and the requisite IT infrastructure and more.

马来西亚内陆税收局 (IRBM) 已经强制实施电子发票 (e-Invoice)，其采用要求企业充分理解这一变革对其业务流程、软件、运营以及员工知识的影响。建筑和房地产开发是数千亿产业，电子发票的实施将对该行业产生重大影响，从业务交易、会计处理到税务合规，均受到波及。

同样的，分层管理机构 (JMB) 和管理委员会 (MC) 负责管理数百万生活在管辖社区中的租户和业主。鉴于行业面临的挑战，这一专门针对行业参与者的电子发票课程提供了全面的清单，深入探讨关键内容，包括软件功能、自开票程序、合并电子发票方法、分发和报销流程、员工福利和费用申报管理、买方请求选项、所需的IT基础设施等多个重要方面。

[02] COURSE OBJECTIVES 课程目标

• Upon completion of this training session, participants will gain the following skills and knowledge:

• Proficiency in navigating the lifecycle of an e-invoice, including its creation, validation, storage, and sharing, ensuring operational efficiency and regulatory compliance

• Ability to avoid penalties and compounding errors by adhering to best practices in e-invoicing management

• Enhanced capability to handle accounting tasks with meticulous attention, ensuring accuracy and compliance with regulatory requirements

• Improved efficiency and effectiveness in the workplace through optimized e-invoicing practices, reducing unnecessary disruption

• Understanding the transaction treatment, gaining insight into exemptions, enabling proactive preparation for regulatory changes

• Application of e-invoicing knowledge to inform business strategies and foster growth, recognizing its benefits beyond mere regulatory compliance

完成培训后，学员将获得以下技能和知识：

• 精通电子发票的生命周期，包括其创建、验证、存储和共享，确保操作效 率和符合法规

• 通过遵循电子发票管理的最佳实践，避免罚款和复合错误

• 提高会计处理能力，确保准确性和符合法规要求

• 通过优化电子发票实践，提高工作效率和效果，减少不必要的中断

• 了解交易处理，洞察豁免事项，主动为法规变化做好准备

• 将电子发票知识应用于业务战略，认识到其超越法规合规的实际好处

[03] WHO SHOULD ATTEND 谁该参加

This training helps business owners, top management, accountants, finance professionals regarding the intricacies of accounting in the e-invoicing era:

• Construction Industry, Main Cons/ Sub Cons

• Property Development

• Hardware/ Raw Material/ Machinery Shops and Providers

• Joint Management Body (JMB)/ Management Corporation (MC)

• Business Owners/ Property Owners

• Property Leasing/ Services Companies

• Property agents

本课程旨在帮助企业主、高层管理人员、会计师和财务专业人士了解电子发票时代的会计细节：

• 建筑行业，主承包商/分包商

• 房地产开发商

• 五金/原材料/机械设备商和供应商

• 联合管理机构（JMB）/管理公司（MC）

• 企业主/物业所有者

• 物业租赁/服务公司

• 房地产代理

[04] DATE, TIME, METHOD 日期/ 时间/ 地點

Date 日期：    18 December 2024 (Wed)
Time 时间：    9.00am - 5.00pm
Mode 方式：    Online/ Interactive

Fee 费用：     [HRDF Claimable]

   - Early Bird Offer (before 4 Dec 2024)      –      RM740
   - Special Offer (before 11 Dec 2024)      –      RM790
   - Normal Fee      –      RM840

>> Fee includes Course Notes, Certificate of Completion and 8% Service Tax. 

** OFFER **

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[05] COURSE OUTLINE 课程大纲

Module 1 - Understanding E-Invoicing

• Definition and Concept of E-Invoicing

• Objectives and Benefits

• Timeline and threshold

• Entities Covered by E-Invoicing Regulations

• Optimal Timing for Implementation

• “Relaxation Period” for Phase 1, 2 and 3 companies

Module 2 - Planning for E-Invoicing Rollout

• Preparing Invoices, Credit Notes, & Debit Notes

• Fields of information needed

• Evaluating IT Infrastructure Requirements

• Operational Readiness Assessment

• Potential Negative Impacts on Business Operations

Module 3 - Scenario Analysis & E-Invoice Types

• Implications for Imports and Exports

• Adjustment Processes

• Refund Applications

• Disbursement and Reimbursement Procedures

Module 4 - Lifecycle of E-Invoicing

• Issuance of E-Invoice

• How to issue Self-Billed Invoice

• How to issue Consolidated E-Invoice

• Validation and Notification

• Sharing and Rejection

• Connecting to IRM Malaysia via MyInvois Portal (Method 1)

• Connecting to IRM Malaysia via API (Method 2)

Module 5 - Implementation Strategies & Addressing Issues

• Application Scenarios

• Adjustment Periods for Suppliers

• Editing and Storage Protocols

• Handling Sequential Numbering

• Management of Consolidated E-Invoices

• Reporting and Compliance Procedures

• Handling Transactions with Agents/ Distributors

• Management of Overseas Income/ E-Invoicing for Foreign Transactions

• Some Common Queries/ Misconception

• Challenges facing Hardware Shops

Module 6 - E-Invoicing For Construction & Property Development Industries

• Invoicing Sub-Contractors

• Main Contractors and Sub-Contractors

• Handling Progress Claim

• Purchasing Materials on behalf of Customers

• Selling of Construction Materials

• Non-Permission for Consolidated E-Invoicing

Module 7 - E-Invoicing For Joint Management Body/ Management Corporation

• JMB/MC does not have Digital Certificate – How?

• Re-assigning of Intermediary

• Retaining the original invoice format or convert to E-Invoice format

• Issuance of E-Invoice vs Consolidated E-Invoice

• How to manage Co-Owner Issue

○ Maintenance Fee

○ Sinking Fund

• Treatment of Refundable Deposit, e.g. renovation deposit

• Can I still prepare billing ahead of time?

• Can I backdate the invoice if I forgot to invoice?

• 72-Hour Grace Period

• What happened when unit owner dispute E-Invoice?

Module 8 - Impact on Accounting Practices

• Changes Expected in Accounts Receivable (AR)

• Changes Expected in Accounts Payable (AP)

• Testing E-Invoicing Integration

Module 9 - Exemptions and Special Cases

Module 10 – Other Consideration

• Data Confidentiality/ Risk Management

• Potential Tax Implication

Conclusion and Q&A Session

End of Training

第 1 单元 - 了解电子发票

• 电子发票的定义和概念

• 目标和益处

• 时间表和门槛

• 受电子发票法规覆盖的实体

• 实施的最佳时机

• 第1、2、3阶段公司的“宽限期”

第 2 单元 - 电子发票实施计划

• 准备发票、贷记单和借记单

• 所需信息字段

• 评估IT基础设施要求

• 运营准备评估

• 对业务运营的潜在负面影响

第 3 单元 - 情景分析与电子发票类型

• 对进口和出口的影响

• 调整流程

• 退款申请

• 支付和报销程序

第 4 单元 - 电子发票的生命周期

• 电子发票的发行

• 如何开具自计发票

• 如何开具综合电子发票

• 验证与通知

• 共享与拒绝

• 通过MyInvois门户连接到马来西亚国税局（方法1）

• 通过API连接到马来西亚国税局（方法2）

第 5单元 - 实施策略与问题应对

• 应用场景

• 供应商调整期

• 编辑和存储协议

• 处理顺序编号

• 综合电子发票管理

• 报告和合规程序

• 处理与代理商/分销商的交易

• 管理海外收入/国外交易的电子发票

• 常见问题/误解

• 五金店面临的挑战

第 6 单元 - 针对建筑和房地产开发行业的电子发票

• 分包商发票

• 主承包商和分包商

• 处理进度付款申请

• 代客户采购材料

• 销售建筑材料

• 不允许综合电子发票

第 7 单元 - 针对联合管理机构（JMB）/管理公司的电子发票

• JMB/MC没有数字证书——该怎么办？

• 转交中介机构

• 保留原始发票格式或转换为电子发票格式

• 发行电子发票与综合电子发票

• 如何处理共管业主问题

○ 维护费

○ 沉淀基金

• 可退还押金的处理，例如装修押金

• 我还能提前开具账单吗？

• 如果忘记开票，可以回溯开票吗？

• 72小时宽限期

• 如果单元业主对电子发票提出异议，该怎么办？

第 8 单元 - 对会计实践的影响

• 应收账款（AR）的预期变更

• 应付账款（AP）的预期变更

• 测试电子发票整合

第 9 单元 - 例外情况和特殊案例

第 10 单元 - 其他考量

• 数据保密性/风险管理

• 潜在的税务影响

结论与问答环节

课程结束

[06] TRAINER PROFILE

ERIC CHEONG

HRDF Certified Trainer

Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment.

[07] ENQUIRY/ REGISTRATION

Email： yes@sst2u.com

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