What is the e-Invoice treatment for deposits?
In cases where the deposit is refundable, the issuance of e-Invoice is not required. However, if the deposit is non-refundable, issuance of e-Invoice is required.
What is the e-Invoice treatment for director fees?
Where the Director has entered into contract for service, the Director is required to issue e-Invoice to the company for any income received.
However, where the Director has entered into contract of service, the fees are considered as part of employment income. Currently, this is being exempted from issuance of e-Invoice as per the e-Invoice Guideline.
Kindly note that the exemptions are subject to periodic review and updates.
Do we need to issue e-Invoice for intercompany charges?
Yes, an e-Invoice is required to be issued for intercompany charges.
Is e-Invoice required for inter-department / inter-division transactions within the same company?
No e-Invoice is required for inter-department / inter-division transactions with the same company. However, businesses may issue e-Invoice between inter-department / inter-division, depending on the businesses’ practices.
Is an individual landlord required to issue e-Invoice to the tenant for rental of property?
Where the individual landlord is conducting a business, an e-Invoice is required to be issued to the tenant.
Where the individual landlord is not conducting a business, the tenant (if they are a business) would be required to issue a self-billed e-Invoice for the rental of property.
How should the tenant substantiate its payment of utility expenses if the utility bills are issued in the landlord’s name?
Where the tenant is unable to request for the utility bills to be issued his name, such utilities paid by the tenant should be included in:
- the e-Invoice issued by the landlord (if the landlord is conducting a business); or
- the self-billed e-Invoice issued by the tenant (if the landlord is not conducting a business),
as the case may be.