Do we need to issue e-Invoice upon redemption of non-refundable vouchers?
Yes, taxpayers are required to issue e-Invoice upon utilisation of the non-refundable vouchers. However, as the vouchers are non-refundable in nature (where e-Invoice has been issued), taxpayers are required to ensure that the “Total Excluding Tax” at invoice level matches the amount of sales not settled by the non-refundable vouchers.
Taxpayers should include the non-refundable vouchers in a separate invoice line.
在使用（兑换）不可退款代金券（Non-refundable Voucher）时，是否需要开具电子发票（e-Invoice）？
需要。当不可退款代金券被**实际使用（redeemed / utilised）**时：
➡ 纳税人必须开具电子发票（e-Invoice）。
📌 重要说明
由于不可退款代金券在销售时已开具电子发票：
➡ 在兑换时开具电子发票，需确保：
- 发票层级的“未含税总额（Total Excluding Tax）”
仅反映尚未通过代金券结算的销售金额
📌 实务处理方式
纳税人应：
➡ 将不可退款代金券金额单独列为一行（separate invoice line），以清楚反映其抵扣情况。
📌 总结
- 不可退款 voucher 使用时 → ✅ 必须开具 e-Invoice
- 销售金额 → 仅包含未被 voucher 抵扣部分
- voucher 金额 → 需单独列示
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
