消费税认识和消费软件运用交流區

01. What is an e-invoicing? 什么是电子发票? 
    - an invoice is a kind of paper that helps people track what they buy and sell
    - 发票是一种帮助人们跟踪其买卖情况的纸张  

Purposes of an “invoice'？“发票”的目的
01. Record of Transaction - 交易记录      05. Payment Reminder - 付款提醒
02. Proof of Purchase - 购买证明           06. Customer Records - 客户记录
03. Payment Request - 付款请求            07. LegalDocument - 法律文件
04. Documentation - 文件记录              08. Tax Compliance - 税务合规
 
What is an“e-invoice”？什么是“电子发票”?
- is a digital version of a traditional paper Invoice (Credit Notes and Debit Notes）
- 是传统纸质发票（也包括：贷方票据和借方票据）的数字版本 
- it is a document created, sent, received, and processed electronically
- 它是以电子方式创建、发送、接收和处理的文件。  

Why “e-invoice？为什么要“电子发票”
- is a digital version of a traditional paper invoice. It is a document that is created, sent， received, and processed electronically
- To reflect the broader trend of digitization and automation in business processes.
反映业务流程数字化和自动化的大趋势。
 
Advantages of an “e-invoice”？“电子发票”的好处
√Accessibility 无障碍                     √Cost Savings节约成本
√Accuracy准确性                          √Efficiency 提高效率
√Audit Trail审计跟踪                      √Globalisation全球化
√Automation自动化                       √Security安全性
√Compliance 合规性


02. IRB's Perspective on e-invoicing税收局的视角看电子发票  
e-invoice Guideline & Catalogue 电子发票指南及目录
 
 
e-invoice Guideline 电子发票指南
√An e-invoice is a digital representation of a transaction between a supplier and a       buyer. 电子发票是供应商和买方之间交易的数字表示（Digital Representation）。
√ e-lnvoice replaces paper or electronic documents. 它取代了传统的纸质发票。
 
e-invoice Guideline 电子发票指南
√ An e-invoice contains the same essential information which records transaction data    for daily business operations as the traditional document, for example:
  电子发票还是一样包含用来记录日常业务中的交易数据的基本信息，如：
√ supplier's and buyer's details,
√交易各方的详细信息
√ item description, quantity,
√商品或服务描述、数量、
√ price excluding tax, tax, and total amount
√不含税的价格，税款以及总额。
 
What an e-invoice is and what an e-invoice is not? 什么是电子发票，什么不是?
 
Not an e-invoice 不是电子发票

 

Everyone knows that in the era of e-invoicing, all the invoices you issue need to be uploaded to the Inland Revenue Board (IRBM) for authentication before they can be considered legal electronic invoices.

So, how do you go about uploading these invoices to the IRBM?