1. Does the MyInvois Portal allow for editing of information after the e-Invoice has been validated by IRBM?
No, the supplier would need to cancel the e-Invoice within 72 hours from time of validation and reissue a new e-Invoice.
Any changes after 72 hours from time of validation would require the supplier to issue a new e-Invoice (i.e., debit note, credit note, refund note e-Invoice) to adjust the original e-Invoice issued. Thereafter, a new e-Invoice would be required to be issued accordingly.
2. Is there any adjustment window allowed to the supplier to cancel an invoice submitted to IRBM?
Yes, there is a 72-hour timeframe for the e-Invoice to be cancelled by the supplier. Refer to sections 2.3.6 or 2.4.5 of the e-Invoice Guideline for further details.
3. If the issuer accidentally made a mistake or an information was provided inaccurately during the issuance of e-Invoice / self-billed e-Invoice, how should the issuer rectify this mistake if the issuer notices the mistake within 72-hour from time of validation of the said e-Invoice / self-billed e-Invoice?
The issuer is allowed to cancel the e-Invoice issued and validated by IRBM within 72 hours from the time of validation, and subsequently reissue a new e-Invoice.
4. Following the above scenario, if the issuer does not want to cancel the e-Invoice but decides to issue a credit note / debit note / refund note e-Invoice to make adjustment, will this be allowed?
Yes, the issuer is allowed to issue a credit note / debit note / refund note e-Invoice to reflect the necessary adjustment to the original e-Invoice, even if the 72-hour timeframe has not elapsed.
Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
5. Following the above scenario, if the issuer notices the mistake only in the following week, how should the issuer rectify the mistake in this case?
In event where the mistake was noticed and/or any amendment is required on the e-Invoice issued after the 72-hour timeframe, the issuer is required to reflect the amendments / adjustment by way of issuing a credit note / debit note / refund note e-Invoice.
Kindly note to include the Unique Identifier Number of the affected original e-Invoice under the “Original e-Invoice Reference Number” field in the issuance of credit note / debit note / refund note e-Invoice.
6. What is the timeframe to issue e-Invoice adjustments (i.e., debit note, credit note and refund note) after the 72-hours validation period?
There is no timeframe restriction for suppliers to issue e-Invoice adjustments. Taxpayers may follow their respective company policy for any e-Invoice adjustments.
As foreign suppliers and/or buyers generally do not use MyInvois System, any e-Invoice adjustments would be done through issuance of debit note, credit note, and refund note e-Invoice.
7. Can taxpayers issue one (1) credit note e-Invoice to adjust multiple original e-Invoices?
Yes, taxpayers can make adjustments to multiple original e-Invoices by issuing one (1) single credit note / debit note / refund note e-Invoice, as the case may be. Note that adjustments can also be made to consolidated e-Invoices.
Where multiple original e-Invoices are being adjusted in the same credit note / debit note / refund note e-Invoice, the IRBM Unique Identifier Number of each original e-Invoice must be indicated in the ‘Original e-Invoice Reference Number’ data field.
Taxpayers who are transmitting via API are reminded to refer to the SDK for the appropriate code to be input.
If adjustments are to be made to original invoices that were issued prior to the implementation of e-Invoice (i.e., no IRBM Unique Identifier Number has been assigned), taxpayers are then allowed to input “NA” in the ‘Original e-Invoice Reference Number’ data field.
8. Is an e-Invoice required for return of monies to buyers?
Yes, a refund note e-Invoice is required for return of monies to buyers, with the following exception:
- Payment made wrongly by buyers
- Overpayment by buyers
- Return of security deposits