{"id":12494,"date":"2024-07-17T09:37:08","date_gmt":"2024-07-17T08:37:08","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12494"},"modified":"2024-07-23T09:03:57","modified_gmt":"2024-07-23T08:03:57","slug":"la-facturacio-electronica-obligatoria-arriba-a-malaisia","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/la-facturacio-electronica-obligatoria-arriba-a-malaisia\/","title":{"rendered":"La facturaci\u00f3 electr\u00f2nica obligat\u00f2ria arriba a Mal\u00e0isia"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><span style=\"font-weight: 400;\">Mal\u00e0isia est\u00e0 a punt de fer un pas significatiu en la modernitzaci\u00f3 del seu sistema fiscal amb <strong>la implementaci\u00f3 de la facturaci\u00f3 electr\u00f2nica obligat\u00f2ria per a totes les transaccions (B2B, B2C i B2G)<\/strong>, a partir de l&#8217;1 d&#8217;agost de 2024. Aquesta iniciativa es dur\u00e0 a terme en diverses fases perqu\u00e8 tots els contribuents puguin adaptar-se gradualment al nou sistema.<\/span><\/p>\n<h2><b>Fases d&#8217;implementaci\u00f3<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">L&#8217;obligaci\u00f3 d&#8217;utilitzar la e-factura s&#8217;implementar\u00e0 seguint les seg\u00fcents etapes:<\/span><\/p>\n<ul>\n<li><strong>1 d&#8217;agost de 2024:<\/strong> tots els contribuents amb una facturaci\u00f3 anual igual o superior a 100 milions de MYR (aproximadament 19.8 milions d&#8217;euros) comen\u00e7aran a utilitzar la facturaci\u00f3 electr\u00f2nica obligat\u00f2riament.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>1 de gener de 2025:<\/strong> aquells contribuents amb una facturaci\u00f3 anual entre 25 milions de MYR (aproximadament 4.9 milions d&#8217;euros) i 100 milions de MYR (aproximadament 19.8 milions d&#8217;euros) estaran obligats a utilitzar la e-factura.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>1 de juliol de 2025:<\/strong> l&#8217;obligaci\u00f3 s&#8217;estendr\u00e0 a tots els contribuents, independentment de la seva facturaci\u00f3 anual.<\/span><\/li>\n<\/ul>\n<h2><b>El model de factura electr\u00f2nica<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">El model de factura electr\u00f2nica que aplicar\u00e0 Mal\u00e0isia \u00e9s <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/models-de-factura-electronica-clearance-vs-post-audit\/\" target=\"_blank\" rel=\"noopener\">el sistema de control continu de les transaccions<\/a> (CTC per les seves sigles en angl\u00e8s).<strong> El CTC implica un flux de validaci\u00f3 en temps real<\/strong> per a totes les notes de cr\u00e8dit, notes de d\u00e8bit i factures de devoluci\u00f3, tant nacionals com transfrontereres. Aquest sistema garanteix la transpar\u00e8ncia i la precisi\u00f3 en el proc\u00e9s de facturaci\u00f3, oferint beneficis tant per als contribuents com per a les autoritats fiscals.<\/span><\/p>\n<h2><b>Com ser\u00e0 el proc\u00e9s de facturaci\u00f3 electr\u00f2nica?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">L&#8217;ag\u00e8ncia tribut\u00e0ria de Mal\u00e0isia es diu <a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">Inland Revenue Board (IRBM)<\/a> i \u00e9s l&#8217;administraci\u00f3 impulsora d&#8217;aquest projecte. Per fer-ho realitat, <strong>l&#8217;IRBM ha creat una plataforma on han de ser enviades totes les factures electr\u00f2niques per a la seva validaci\u00f3 i registre.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">El proc\u00e9s de facturaci\u00f3 electr\u00f2nica a Mal\u00e0isia seguir\u00e0 aquests passos:<\/span><\/p>\n<ul>\n<li>Enviament a la plataforma p\u00fablica: la factura s&#8217;enviar\u00e0 a la plataforma de l&#8217;IRBM.<\/li>\n<li><span style=\"font-weight: 400;\">Validaci\u00f3 i assignaci\u00f3 d&#8217;un ID: la plataforma validar\u00e0 la factura i enviar\u00e0 un ID \u00fanic al prove\u00efdor.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Incorporaci\u00f3 de l&#8217;ID i codi QR: el prove\u00efdor haur\u00e0 d&#8217;incrustar l&#8217;ID i un codi QR a la factura abans d&#8217;enviar-la al destinatari final.<\/span><\/li>\n<\/ul>\n<p>La implementaci\u00f3 de la facturaci\u00f3 electr\u00f2nica a Mal\u00e0isia \u00e9s un pas crucial cap a <strong>la modernitzaci\u00f3 i l&#8217;efici\u00e8ncia del sistema fiscal del pa\u00eds.<\/strong> Amb un enfocament gradual i un robust sistema de control continu de les transaccions, Mal\u00e0isia es posiciona a l&#8217;avantguarda de la transformaci\u00f3 digital a la regi\u00f3. Les empreses han de preparar-se per adaptar-se a aquests canvis, <strong>aprofitant els beneficis que la facturaci\u00f3 electr\u00f2nica porta amb si.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En transaccions B2G, B2B i B2C<\/p>\n","protected":false},"author":3,"featured_media":12491,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[],"coauthors":[110],"class_list":{"0":"post-12494","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La facturaci\u00f3 electr\u00f2nica obligat\u00f2ria arriba a Mal\u00e0isia - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La factura electr\u00f2nica a Mal\u00e0isia arriba amb for\u00e7a. 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