综合电子发票现行资料补充：核对适用条件、买方要求、收据整理及SQL操作准备，并保留Bryan Cheong原有教学影片。

For all B2C business, Consolidate e-Invoice is a way to handle customer who do not require e-Invoice for proof of expenses for tax purpose, and skip the hassle to retrieve customer details such as name, TIN Number, MyKad Number, address and so on. However, there are few industries that not allowed to do Consolidated e-Invoice, let’s check out is your company fall under any of these industries.

内陆税收局不允许7个行业开综合电子发票,也就是说每一个交易都需要实名制。让我们看看你所在的行业是其中一个吗？

IRBM allows the Suppliers to consolidate the transactions with Buyers (who do not require an e-Invoice as proof of expenses) into a consolidated e-Invoice on a monthly basis. Let’s check out the format, the flow and the rules of Consolidated e-Invoice.

内陆税收局允许供应商把与购买者(不需电子发票证明消费的人士)的交易合拼在一张按月份的综合电子发票.购买者将不能证明该交易税于税务用途并且有权利在交易的同一个月内向供应商要求完整电子发票。

根据内陆税收局最新指南，电子发票需要51项资料。在这个视频，Bryan Cheong将完整的把这51项资料一 一 的讲解，令你可以为电子发票格式，做足准备。

Let’s go through each and every 51 fields that required in e-Invoice with Bryan Cheong and some of them may make you change your current operation practice.

是不是所有收入或消费都需要电子发票呢？不是的。让我们来看看什么是豁免的。

Is it true that every expenses is subject to e-Invoicing? No, it is not. Let us check out what is exempted from e-Invoicing.

内陆税收局终于宣布电子发票实行日将会分为3个阶段。让我们看看你的公司是属于哪个阶段，和几时实行电子发票吧。