Recent Update on E-Invoicing FAQ for Tourism in Malaysia
With the upcoming e-invoicing mandate in Malaysia, the tourism industry has specific guidelines to ensure compliance and smooth implementation. Here are the main points from the latest FAQ update for the tourism sector:
1. Responsibility for Issuing E-Invoices
Travel Agents as Principals: If a travel agent purchases flight tickets from airlines and resells them, they must issue e-invoices to consumers. This includes either a single e-invoice for combined flight tickets and other services or separate e-invoices for each.
Travel Agents as Agents: If acting solely as agents for airlines, the airlines are responsible for issuing e-invoices. Airlines must also issue self-billed e-invoices for commissions paid to travel agents.
2. Buyer Details for E-Invoices
Personal Purchases: For individual purchases, the buyer's details should reflect the person making the purchase.
Group Purchases: For group bookings, the travel agent can choose to provide the details of the person making the purchase or the details of each individual passenger.
3. Handling Deposits
Refundable Deposits: No e-invoice is required when collecting a refundable deposit.
Non-Refundable Deposits: An e-invoice must be issued at the point of collecting a non-refundable deposit, with a separate e-invoice for the remaining balance.
4. Tour Guide Services
Local Tour Guides: Local tour guides must issue e-invoices to travel agents for their services.
Foreign Tour Guides: Travel agencies must issue self-billed e-invoices for services provided by foreign tour guides.
5. Issuing Consolidated E-Invoices
Tour Packages with Flight Tickets: Travel agencies cannot issue consolidated e-invoices for packages that include flight tickets. They must issue individual e-invoices for each service, regardless of customer requests.
Tour Packages without Flight Tickets: Agencies can issue receipts and later consolidate transactions into a single e-invoice for validation if the package does not include flight tickets.
These guidelines are essential for ensuring that the tourism industry complies with Malaysia's e-invoicing requirements, enhancing transparency and efficiency.
To view the full FAQ you can visit LHDN's website.
LHDN Tourism e-Invoice FAQ (PDF)
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