CPD EVENTS
COURSE OUTLINE
Overview of e-Invoice
● Persons covered and exempted from implementation of e-Invoice
● Threshold for Micro, Small and Medium Enterprises (MSME)
● Methods to issue e-Invoice
● Type of transactions i.e., B2B, B2G and B2C
● Penalty for non-compliance
● Key compliance requirements and deadlines
Understand the Tax Reporting
● Mandatory Fields Required By IRBM
Self-billed e-Invoice
● Payments to agents, dealers or distributors
● Goods sold or services rendered by foreign suppliers
● Profit Distributions
● E-Commerce transactions
● Transactions with individuals who are not conducting business
● Interest payments
Specific Transactions
● Statements or bills on a periodic basis
● Reimbursement vs Disbursement
● Employees’ benefits and claims
Implementation of e-Invoicing
● Areas to consider