Do we need to issue e-Invoice upon redemption of refundable vouchers?
Yes, taxpayers are required to issue e-Invoice upon utilisation of the refundable vouchers. However, as the vouchers are refundable in nature (where no e-Invoice has been issued), taxpayers are required to ensure that the “Total Excluding Tax” at invoice level matches the total sales for the transaction. Taxpayers may include the refundable vouchers in the “prepayment” field, as this is an optional field.
在使用（兑换）可退款代金券（Refundable Voucher）时，是否需要开具电子发票（e-Invoice）？
需要。当可退款代金券被**实际使用（redeemed / utilised）**时：
➡ 纳税人必须开具电子发票（e-Invoice）。
📌 重要说明
由于该类代金券在发行时尚未开具电子发票（因其可退款性质）：
➡ 在开具电子发票时，需确保：
- 发票层级的“未含税总额（Total Excluding Tax）”
与该笔交易的实际销售金额一致
📌 实务处理建议
纳税人可以：
➡ 将可退款代金券金额填写在**“预付款（prepayment）”栏位**（此为可选字段）
Based in Kuala Lumpur, Malaysia, DSA & KW FONG offers one-stop corporate services for both local and international clients, making business registration to operations seamless. We provide strong support to help entrepreneurs thrive in the dynamic market.
Posted by DSA Corporate Secretarial Services Sdn Bhd on 28 Mar 26
Malaysia
