2025 E-Invoice Seminar (Organized by Youth Business Group)

马来西亚五金批发商公会成功举办 e-Invoice 讲座，聚焦五金业账单合并难题

为协助五金行业更好应对即将全面落实的电子发票（e-Invoice）制度，马来西亚五金批发商公会于 2025年5月21日（星期三）上午10点至下午12点 举办了一场 e-Invoice 讲座会，邀请了资深讲师 CK Yong 讲解最新政策与实务操作指南。

此次讲座重点聚焦在五金行业在实行 e-Invoice 时面临的实际问题，尤其是“无法合并账单（不允许 Consolidated Invoice）”的痛点。活动吸引了近百名来自马来西亚各地的五金商代表出席，现场气氛热烈，讨论深入。

一、e-Invoice 实施最新动向

讲师首先讲解了电子发票的强制实施时间表、TIN No. 的搜索方法、自开式发票的情境，以及在“中介宽限期”内的应对策略。特别提到：

• 2025年起，所有商家将逐步强制推行 e-Invoice 系统。

• 某些交易场景，尤其是现金交易、频繁但金额小的客户，若不能合并账单，势必大幅增加文书与行政负担。

二、无法合并账单的货物分类整理

公会分享并汇整了一份对照 CIDB（马来西亚建筑工业发展局）第四附表 的资料，明确指出以下建筑及五金材料为 e-Invoice 不可合并开票的物品。商家若出售下列产品，需逐笔开具发票，不可汇总：

以上物品因纳入 CIDB 建筑材料认证标准，均需逐笔开票，无法合并，这对传统依赖整批交易方式的五金商家带来巨大挑战。

Malaysia Hardware Wholesalers Association Hosts e-Invoice Seminar Highlighting Billing Challenges in the Industry

To support the hardware industry in adapting to the upcoming mandatory e-Invoice system, PPBLM held an e-Invoice Seminar on May 21, 2025 (Wednesday), from 10:00 AM to 12:00 PM. The seminar featured experienced trainer CK Yong, who explained the latest policies and practical implementation steps.

One major focus of the event was the challenge faced by hardware businesses in issuing non-consolidated invoices (i.e., unable to group multiple transactions into one bill). The event attracted nearly a hundred participants from various regions, sparking vibrant discussions and deep industry insights.

1. Key Updates on e-Invoice Implementation

The trainer shared updates on the following:

• Mandatory rollout of the e-Invoice system starting in 2025.

• Methods to search TIN (Tax Identification Number).

• Scenarios that require self-billed e-Invoices.

• Provisions for relaxation period to help businesses adapt.

• Emphasis on how the inability to consolidate invoices can increase workload, especially for high-volume, low-value transactions common in the hardware sector.

2. List of Items That Cannot Be Consolidated in e-Invoice

The Association presented a compiled list referencing the CIDB (Construction Industry Development Board) Fourth Schedule, clearly identifying construction and hardware materials that must be invoiced individually and cannot be grouped into a consolidated bill. These items are subject to CIDB certification and standards.