Does e-Invoice comply with RMCD documents for RMCD clearance? Can the visual representation of e-Invoice be used for RMCD clearance and/or other RMCD purposes? 电子发票(e-Invoice)是否可用于 RMCD 清关?可否使用其可视化版本?
Does e-Invoice comply with RMCD documents for RMCD clearance? Can the visual representation of e-Invoice be used for RMCD clearance and/or other RMCD purposes?
Both IRBM and RMCD may use the e-Invoice for tax purposes.
However, note that existing documents required by RMCD for RMCD clearance would still apply.
Where the visual representation of e-Invoice contains all the information required by Sales Tax or Service Tax (SST) acts / regulations / guidelines, the taxpayers should be allowed to use the same visual representation for SST purposes.
电子发票(e-Invoice)是否可用于 RMCD 清关?可否使用其可视化版本?
可以,但有限制。
📌 1. e-Invoice 的用途
马来西亚内陆税收局(IRBM)与皇家关税局(RMCD):
➡ 均可使用电子发票作为税务用途的参考文件
📌 2. RMCD 清关要求
尽管如此:
➡ RMCD 现有的清关文件要求仍然适用
换言之,电子发票不能取代现有的清关文件(如报关文件等)。
📌 3. 可视化电子发票的使用
若电子发票的可视化版本(visual representation):
➡ 已包含 SST(销售税 / 服务税)法律、法规或指引所要求的所有信息
则:
➡ 可以用于 SST 相关用途(例如作为支持文件)
📌 总结
Both IRBM and RMCD may use the e-Invoice for tax purposes.
However, note that existing documents required by RMCD for RMCD clearance would still apply.
Where the visual representation of e-Invoice contains all the information required by Sales Tax or Service Tax (SST) acts / regulations / guidelines, the taxpayers should be allowed to use the same visual representation for SST purposes.
电子发票(e-Invoice)是否可用于 RMCD 清关?可否使用其可视化版本?
可以,但有限制。
马来西亚内陆税收局(IRBM)与皇家关税局(RMCD):
➡ 均可使用电子发票作为税务用途的参考文件
尽管如此:
➡ RMCD 现有的清关文件要求仍然适用
换言之,电子发票不能取代现有的清关文件(如报关文件等)。
若电子发票的可视化版本(visual representation):
➡ 已包含 SST(销售税 / 服务税)法律、法规或指引所要求的所有信息
则:
➡ 可以用于 SST 相关用途(例如作为支持文件)
- e-Invoice → ✅ 可用于税务用途(IRBM & RMCD)
- 清关文件 → ❌ 仍需使用现有 RMCD 文件
- 可视化 e-Invoice → ✅ 可用于 SST(若信息完整)
Mar 29,2026