30/03/2025
【E-Invoice 的交易分类代码】45 Types of E-Invoice Classification Codes
分类代码主要用来分辨交易中的产品或服务的类别
✅系统可以更好的归类，也对纳税人报税可以更好的归类可扣税项目的费用
🔸001 - Breastfeeding equipment
🔹002 - Child care centres and kindergartens fees
🔸003 - Computer, smartphone or tablet
🔹004 - Consolidated e-Invoice
🔸005 - Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994)
🔹006 - Disbursement
🔸007 - Donation
🔹008 - e-Commerce - e-Invoice to buyer / purchaser
🔸009 - e-Commerce - Self-billed e-Invoice to seller, logistics, etc.
🔹010 - Education fees
🔸011 - Goods on consignment (Consignor)
🔹012 - Goods on consignment (Consignee)
🔸013 - Gym membership
🔹014 - Insurance - Education and medical benefits
🔸015 - Insurance - Takaful or life insurance
🔹016 - Interest and financing expenses
🔸017 - Internet subscription
🔹018 - Land and building
🔸019 - Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities
🔹020 - Medical examination or vaccination expenses
🔸021 - Medical expenses for serious diseases
🔹022 - Others
🔸023 - Petroleum operations (as defined in Petroleum (Income Tax) Act 1967)
🔹024 - Private retirement scheme or deferred annuity scheme
🔸025 - Motor vehicle
🔹026 - Subscription of books / journals / magazines / newspaers / other similar publications
🔸027 - Reimbursement
🔹028 - Rental of motor vehicle
🔸029 - EV charging facilities (Installation, rental, sale / purchase or subscription fees)
🔹030 - Repair and maintenance
🔸031 - Research and development
🔹032 - Foreign income
🔸033 - Self-billed - Betting and gaming
🔹034 - Self-billed - Importation of goods
🔸035 - Self-billed - Importation of services
🔹036 - Self-billed - Others
🔸037 - Self-billed - Monetary payment to agents, dealers or distributors
🔹038 - Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / companies registered with the Sports Commissioner or Companies Commission of Malaysia and carrying out sports activities as listed under the Sports Development Act 1997
🔸039 - Supporting equipment for disabled person
040 Voluntary contribution to approved provident fund
🔸041 - Dental examination or treatment
042 Fertility treatment
🔸043 - Treatment and home care nursing, daycare centres and residential care centers
🔹044 - Vouchers, gift cards, loyalty points, etc
🔸045 - Self-billed - Non-monetary payment to agents, dealers or distributors
一起看看图里的解释吧~
