MALAYSIA Electronic Invoicing Document Specifications.
This section defines how compliance to PINT is measured and what are the requirements and expectations for the relevant parties.
Compliance to PINT is measured for the sender (C1) and the reciving (C4) parties. The sender and receiving parties may outsource their roles to service providers but not the responsibility. Service providers (C2 and C3) responsibilites as regards the message transfer is not dictated by the PINT methodolgy.
Sending compliance to PINT based BIS
Seller (C1)
-
A seller shall not send messages that are not compliant to the specification identified by the invoice specification identifier (ibt-024).
Expectations towards the buyer
The seller expectation of how the buyer will handle an invoice depends on the buyers registered receiving capability.
-
If the invoice specification identifier (ibt-024) equals a registered receiving capabilty the seller can expect the buyer to handle the invoice according to the identified specification.
-
If the invoice specification identifier (ibt-024) is within a more general registered receiving capability the seller can expect the buyer to handle the invoice according to the stated, more general, receiving capability.
Then the seller can expect the buyer to handle the invoice as follows.
| Level | invoice specification identifier (ibt-024) matches a registered receiving capabilty | invoice specification identifier (ibt-024) is within a more general registered receiving capability |
|---|---|---|
Shared |
As defined in PINT |
As defined in PINT |
Aligned |
As defined by the invoice specification (ibt-024) |
As defined in the more general registered receiving capability |
Distinct |
As defined by the invoice specification (ibt-024) |
As defined in the more general registered receiving capability but may ignore additional distinct content. |
Sending Access Point (C2)
-
A sending access point (C2) shall upload the invoice to the network according to the Peppol service provider agreement.
Receiving compliance to PINT based BIS
Buyer (C4)
A compliant receiver of an invoice shall handle the content of the invoice depending on their registered receiving capability.
-
If the invoice specification identifier (ibt-024) equals a registered receiving capabilty the buyer shall handle the invoice according to the identified specification.
-
If the invoice specification identifier (ibt-024) is within a more general registered receiving capability the buyer shall handle the invoice according to the stated receiving capability.
Buyers handling requirements
When receiving an invoce the buyer shall handle the content depending on how it matches their receiving capability, as follows.
| Level | invoice specification identifier (ibt-024) matches a registered receiving capabilty | invoice specification identifier (ibt-024) is within a more general registered receiving capability |
|---|---|---|
Shared |
As defined in PINT |
As defined in PINT |
Aligned |
As defined by the invoice specification (ibt-024) |
As defined in the more general registered receiving capability |
Distinct |
As defined by the invoice specification (ibt-024) |
As defined in the more general registered receiving capability but may ignore additional distinct content. |
Receiving access point (C3)
-
A receiving access point shall transfer the invoice to the buyer according to the Peppol service provider agreement.
Reversing invoices (credit notes or negative invoices)
-
All PINT compliant receivers must be able to receive and handle an invoice, positive or negative.
-
The receiving capability of a Credit Note is optional. If added then the sender may send credit notes but also negative invoice.
Note: this makes the negative invoice the base approach for reversing invoice because that functionality will be supported by all.