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Recent Update on E-Invoicing FAQ for Tourism in Malaysia

Tour guide lady talking with the tourist in the tour bus.

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 here

If you would also like to join our upcoming seminars/webinars you can click here to see the upcoming events.

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