Do we need to issue e-Invoice for the purchase-with-purchase vouchers given to buyers upon certain spending threshold has been met or fulfilling certain conditions? Do we also need to issue e-Invoice for goods sold / services rendered that are settled by the purchase-with-purchase vouchers?
No e-Invoice is required to be issued for the purchase-with-purchase voucher, if the said voucher is provided for free.
是否需要为“附带购买优惠券（purchase-with-purchase voucher）”开具电子发票（e-Invoice）？
📌1. 赠送优惠券时
若该优惠券是免费提供（例如达到消费门槛后赠送）：
➡ 无需开具电子发票（e-Invoice）
📌2. 使用优惠券购买商品／服务时
当买方使用该优惠券来支付商品或服务时：
➡ 仍需就实际销售的商品或服务开具电子发票（e-Invoice）
📌 关键逻辑：
- 优惠券本身（免费）→ 不构成收入
- 商品／服务交易 → 必须开具 e-Invoice
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
