As the e-invoicing mandate approaches in Malaysia, the aviation industry has received specific guidelines to ensure smooth implementation. Below are the key highlights from the latest FAQ update for the aviation sector, effective from August 2024:
Issuance of E-Invoices
Flight Tickets and Charter Services: Local airlines must issue e-invoices for all flight tickets and private air charter services, regardless of the point-of-sale. For foreign airlines, e-invoices are required for transactions where the point-of-sale is Malaysia, as determined by IATA. Consolidated e-invoices are not permitted.
Buyer Details in E-Invoices
Personal Purchases: The buyer's details should reflect the individual who made the purchase.
Group Purchases: Airlines can choose to list the details of the person who made the purchase or each passenger within the booking.
Data Protection Compliance
Temporary Concession: To address data protection regulations, such as GDPR, airlines can input "General Public" for the buyer's name, "EI00000000020" for the Tax Identification Number, and "NA" for other buyer details.
Excess Baggage Fees
E-Invoice or Receipt: Airlines must issue an e-invoice or receipt at the counter for excess baggage fees. If no e-invoice is issued, airlines must provide a consolidated e-invoice within seven days from the end of the month.
Price Adjustments
Increased Prices: An e-invoice or debit note must be issued for the difference.
Reduced Prices: An e-invoice or credit note must be issued for the refund.
No Change in Value: No additional e-invoice is required for cancellations or changes with no monetary adjustment.
Ancillary Services
Flight-Related Ancillaries: Airlines can issue a combined e-invoice for flight tickets and related ancillaries or separate e-invoices based on their preference.
Non-Flight Ancillaries: The responsibility depends on the contractual relationship. If the airline acts as the principal, they must issue the e-invoice. If acting as an agent, the service provider must issue the e-invoice.
These guidelines are designed to help the aviation industry comply with Malaysia's e-invoicing requirements, enhancing efficiency and ensuring regulatory compliance. To view the full FAQ you can visit LHDN's website here
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