[01] COURSE INTRODUCTION课程简介 

The year 2025 marks a critical compliance shift for the construction and property industry with two major tax developments:

• The full-scale rollout of mandatory E-Invoicing

• The expansion of Service Tax (SST) to cover construction, leasing/rental, and related services

The construction and property sector—alongside Joint Management Bodies (JMB), Management Corporations (MC), and service providers—faces new challenges in adapting to digital tax submission, changing

contract models, progressive billing, and navigating SST obligations. This highly practical course provides an end-to-end roadmap to help businesses and organisations in the sector adapt to these changes. Topics cover E-Invoice issuance, self-billing, consolidated invoicing, software readiness, and new SST taxability rules for construction and leasing. It also addresses JMB/MC issues such as digital certificate usage, refund handling, and maintenance billing.

2025年，建筑与房地产行业将面临两项关键的税务合规变化：

• 全面实施强制性电子发票（E-Invoicing）

• 服务税（SST）扩展至建筑、租赁/出租及相关服务

此变化将影响承包商、开发商、联合管理机构（JMB）、管理公司（MC)及各类服务供应商，必须应对电子报税流程、进度开票、合同变化，以及SST责任。本课程以实际应用为主轴，系统性地提供从电子发票操作到SST申报的完整对策。内容涵盖发票开具、自计发票、合并发票、系统准备、新SST应税范围，以及JMB/MC在维修费账单、退款处理、电子签章方面的挑战。

[02] COURSE BENEFITS 课程收益 

By attending this course, participants will be able to:

• Gain clarity on how both E-Invoicing and SST interact in construction / property projects

• Know how to issue and validate various types of invoices (self-billed, consolidated, subcontractor)

• Prepare systems and teams to comply with SST obligations while minimizing tax leakage

• Recognize SST exemptions & group relief conditions to prevent double taxation

• Build resilience against audits and financial disruption through better documentation and compliance planning

• Improve efficiency and effectiveness through optimized E-Invoicing practices, reducing unnecessary disruption

• Apply E-Invoicing knowledge to inform business strategies and foster growth beyond mere compliance

完成课程后，学员将能：

• 更清楚了解电子发票与服务税如何在建筑与房地产项目中相互影响

• 学会开具与验证各种类型的发票，包括自计与合并发票

• 为系统与团队做好SST合规准备，避免漏税风险

• 掌握SST豁免与集团减免条款，防止重复征税

• 透过合规规划与文档准备，降低被稽查与业务中断的风险

• 优化电子发票流程，提高整体操作效率

• 将电子发票知识用于战略规划，实现超越合规的业务成长

[03] COURSE OBJECTIVES 课程目标 

Participants will be able to:

• Understand the end-to-end E-Invoicing lifecycle & its integration with MyInvois Portal / API

• Apply E-Invoicing rules to real-life sector transactions including progress claims, subcontractor payments, and joint property billing

• Evaluate how the new 6% SST on construction and 8% SST on leasing/ rental services affect their projects and clients

• Avoid non-compliance penalties through proper invoicing workflows & data preparation

• Identify exemptions, reliefs, and mitigation strategies for SST and E-Invoicing overlap

• Enhance stakeholder communication, vendor readiness, and internal coordination for smoother tax adoption

本课程将帮助学员：

• 掌握电子发票生命周期与MyInvois / API对接流程

• 应用电子发票规则处理进度付款、分包付款与联合产业账单等交易

• 了解新增6%建筑服务税与8%租赁/出租服务税将如何影响项目成本、 客户报价与整体营运

• 通过规范的发票流程与数据准备，避免违规与罚款

• 识别可用的豁免、减免与优化策略，应对SST与E-Invoicing的重叠问题

• 强化内部协调、供应商准备与客户沟通，以确保顺利导入

[04] WHO SHOULD ATTEND 适合对象 

This training helps business owners, top management, accountants, finance professionals regarding the intricacies of accounting in the e-invoicing era:

• Construction Industry, Main Cons/ Sub Cons

• Property Development

• Hardware/ Raw Material/ Machinery Shops and Providers

• Joint Management Body (JMB)/ Management Corporation (MC)

• Business Owners/ Property Owners

• Building/ Facility Managers

• Property Leasing/ Services Companies

• Real Estate Investment firms

• Property agents

本培训课程旨在协助以下行业的老板、高层管理人员、会计师及专业人士等掌握新条例的影响：

• 建筑行业，主要承包商/次要承包商

• 房地产开发

• 五金/原材料/机械商店和供应商

• 联合管理机构 (JMB)/管理公司 (MC)

• 企业主/业主

• 建筑/设施经理

• 物业租赁/服务公司

• 房地产投资公司

• 房地产经纪人

[05] DATE, TIME, METHOD 日期/ 时间/ 地點

日期：14 August 2025 (Thu)
时间：9.00am - 5.00pm
模式：Online/ Interactive
费用：[HRDF Claimable]

FEE:

   - Early Bird Offer (before 28 Jul 2025) – RM 720
   - Special Offer (before 10 Aug 2025) – RM 760
   - Normal Fee – RM 800

>> Fee includes Course Notes, Certificate of Completion and 8% Service Tax. 

OFFER

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[06] COURSE OUTLINE 课程大纲

Module 1 - Understanding E-Invoicing  

• Definition and Concept of E-Invoicing  

• Objectives and Benefits  

• Timeline and threshold  

• Entities Covered by E-Invoicing Regulations  

• Optimal Timing for Implementation  

• Latest Announcement (June 2025) by LHDN & JKDM

第 1 单元 - 电子发票基础知识 

• 什么是电子发票？

• 推行目的与好处

• 实施时间表与营业额门槛

• 受影响的公司与行业

• 最佳导入时机

• LHDN与海关局最新通告（2025年6月）

Module 2 - Planning for E-Invoicing Rollout  

• Preparing Invoices, Credit Notes, & Debit Notes  

• Fields of information needed  

• Evaluating IT Infrastructure Requirements  

• Operational Readiness Assessment  

• Potential Negative Impacts on Business Operations  

第 2 单元 - 如何规划电子发票导入

• 如何准备发票、贷项单、借项单

• 系统所需资料与数据字段

• 评估IT与软硬件需求

• 企业运作准备度分析

• 对业务流程的潜在冲击

Module 3 - Scenario Analysis & E-Invoice Types  

• Implications for Imports and Exports  

• Adjustment Processes

• Refund Applications

• Disbursement and Reimbursement Procedures  

• Treatment on Employee Benefits

第 3 单元 - 交易场景与发票类型说明

• 进出口交易影响

• 发票调整程序

• 退款处理流程

• 代付款项与报销事项

• 员工福利如何处理电子发票

Module 4 - Lifecycle of E-Invoicing  

• Issuance of E-Invoice  

• How to issue Self-Billed Invoice  

• How to issue Consolidated E-Invoice  

• Validation and Notification  

• Sharing and Rejection  

• Connecting to IRM Malaysia via MyInvois Portal (Method 1)  

• Connecting to IRM Malaysia via API (Method 2)  

第 4 单元 - 电子发票生命周期操作

• 开具电子发票的程序

• 如何开具自计发票

• 如何开具合并电子发票

• 发票验证与通知流程

• 发票分享与退件处理

• MyInvois门户对接（方式一）

• API对接（方式二）

Module 5 - Implementation Strategies & Addressing Issues  

• Application Scenarios  

• Adjustment Periods for Suppliers  

• Editing and Storage Protocols  

• Handling Sequential Numbering  

• Management of Consolidated E-Invoices  

• Reporting and Compliance Procedures  

• Handling Transactions with Agents/ Distributors  

• Management of Overseas Income/ E-Invoicing for Foreign Transactions  

• Some Common Queries/ Misconception  

• Challenges facing Hardware Shops  

第 5 单元 - 导入电子发票的实务策略与难点

• 应用场景与步骤

• 供应商调整期安排

• 编辑与保存规定

• 发票顺序编号的处理

• 合并发票的存档与追踪

• 申报与合规要求

• 与代理商/经销商的交易处理

• 海外与外币交易情况

• 常见问题与错误示范

• 硬体材料行业常见挑战

Module 6 - E-Invoicing For Construction and Property Development Industries  

• Invoicing Sub-Contractors

• Main Contractors and Sub-Contractors

• Handling Progress Claim

• Purchasing Materials on behalf of Customers  

• Selling of Construction Materials

• Non-Permission for Consolidated E-Invoicing  

第 6 单元 - 建筑与房地产行业的电子发票

• 分包商发票管理实务

• 主承包与分包之间的发票协作

• 进度付款与分阶段发票问题

• 代客户采购材料的发票处理

• 建筑材料销售相关发票处理

• 合并发票的不允许情形

Module 7 - E-Invoicing For Joint Management Body / Management Corporation (JMB/JMC) 

• Handling E-Invoicing without a Digital Certificate

• Appointing or re-assigning intermediaries

• Choosing between keeping existing invoice formats or switching to the E-Invoice layout

• Deciding when to issue individual vs consolidated E-Invoices

• Managing co-owner billing for maintenance fees, sinking funds, and refundable deposits (e.g., renovation deposits)

• Clarifying rules on advance billing and backdating invoices

• Steps to take when a unit owner disputes an E-Invoice

第 7 单元 - JMB/MC实务操作

• 没有数码证书时如何处理电子发票

• 委任或更换第三方服务单位

• 选择现有账单格式或电子发票模板

• 单户 vs 合并开票策略

• 管理维修费、基金、押金等账单

• 预收账单与回溯开票的技巧

• 面对业主争议时的应对方法

Module 8 - Service Tax (SST) for Construction & Leasing 

• Overview of recent SST changes effective 1 July 2025

• Rationale behind SST expansion (fiscal strengthening, closing tax gaps)

• Key sectors impacted – focus on construction & leasing/rental

第 8 单元 - 建筑与租赁服务征收的SST规定

• 2025年7月1日起生效的销售与服务税（SST）变化概述

• 理由：强化财政和缩小税收差距

• 受影响的关键行业：建筑业和租赁业

Module 9 - Leasing & Rental Services: New SST Implications 

• Scope of taxable leasing/rental services

• 8% Service Tax for providers with >RM500,000 in annual leasing revenue

• Breakdown of exemptions:

○ Residential buildings

○ Financial leases

○ Assets outside Malaysia

○ MSMEs and B2B exemptions

○ 12-month exemption for non-reviewable contracts

• Practical examples and scenarios (e.g. rental of office space, plant & equipment)

第9 单元 - 租赁服务的SST影响

• 涉及租赁服务的课税范围

• 年收入超过RM500,000者须缴8% SST

• 可豁免情况包括：

○ 住宅用途

○ 金融租赁服务

○ 海外资产

○ 微型与中小企业（MSME）及B2B交易

○ 合同不可修改者享12个月豁免

• 案例：办公室出租、设备与机器租赁等

Module 10 - Construction Services – New SST Coverage 

• New inclusion of construction services under 6% SST

• RM1.5 million revenue threshold

• Exemptions & Relaxations:

○ Residential projects & public housing amenities

○ B2B exemptions and group relief

○ 12-month grace period for ongoing contracts

• Case examples:

○ Housing vs commercial development

○ GLC project vs private construction firm

○ Impact on subcontractors

第 10 单元 - 建筑服务的SST影响

• 建筑服务纳入6% SST课税

• 年营业额RM1.5百万以上须缴税

• 可豁免或放宽情形包括：

○ 住宅项目与公共房屋

○ 企业对企业交易与集团豁免

○ 进行中项目享12个月宽限期

• 案例分析

○ 住宅 vs 商业项目

○ 政/官联公司 (GLC) vs 私人公司

○ 对分包商的影响

Module 11 - Impact on Accounting Practices 

• Changes Expected in Accounts Receivable (AR)  

• Changes Expected in Accounts Payable (AP)

• Testing E-Invoicing Integration  

第 11 单元 - 对会计与财务的影响

• 应收账款（AR）的变化

• 应付账款（AP）的调整

• 测试电子发票系统与账务整合流程

Module 12 - Exemptions, Reliefs & Special Cases 

• Non-reviewable contracts

• Group-related exemptions for SST

• E-Invoicing exemptions: thresholds & business categories

第 12 单元 - 豁免条款、集团减免与特殊情况

• 不可修改合同的处理方式

• SST集团内交易豁免安排

• 电子发票门槛与小型企业豁免

Module 13 – Other Consideration 

• Data Confidentiality/ Risk Management  

• Potential Tax Implication  

第 13 单元 - 其他考量因素

• 数据保密与内部风险管理

• 其他可能的税务影响

Q&A Session and Conclusion 

End of Training 

问答与课程总结 

训练结束

[07] TRAINER’S PROFILE 讲师简介

ERIC CHEONG 

HRD Corp Accredited Trainer 

Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment.

[08] ENQUIRY/ REGISTRATION 询问 / 报名

Email： yes@sst2u.com

Contact:

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