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In relation to acquisition of services from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 在向外国供应商采购服务时，马来西亚买方应何时开具自开电子发票（self-billed e-Invoice
In relation to acquisition of services from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 在向外国供应商采购服务时，马来西亚买方应何时开具自开电子发票（self-billed e-Invoice

In relation to acquisition of services from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 在向外国供应商采购服务时，马来西亚买方应何时开具自开电子发票（self-billed e-Invoice

In relation to acquisition of services from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice?

The Malaysian buyers are required to issue a self-billed e-Invoice latest by the end of the month following the month upon:

1. payment made by the Malaysian buyer; or
2. receipt of invoice from foreign supplier,

whichever is earlier.

The determination of (1) and (2) above is in accordance with the prevailing rules applicable for imported taxable service administered by RMCD.   

在向外国供应商采购服务时，马来西亚买方应何时开具自开电子发票（self-billed e-Invoice）？ 

马来西亚买方必须：
➡ 最迟在以下较早发生事项后的下一个月月底前开具自开电子发票：
  1. 已向外国供应商付款；或
  2. 已收到外国供应商发票
👉 以两者中较早发生者为准（whichever is earlier）
📌 举例说明
  • 若在 3 月付款（但 4 月才收到发票）
    ➡ 以付款为准
    ➡ 必须在 4 月底前开具 e-Invoice
  • 若在 3 月收到发票（但 4 月才付款）
    ➡ 以收票为准
    ➡ 必须在 4 月底前开具 e-Invoice
📌 重要说明
上述时间点的判断（付款或收票）：
➡ 应依据 RMCD 对进口应税服务（imported taxable service）的现行规则进行确定。
📌 总结
  • 触发点 → 付款 或 收票（取较早）
  • 截止时间 → 次月月底
  • 必须遵循 → RMCD 相关税务规则
View In relation to acquisition of services from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 在向外国供应商采购服务时，马来西亚买方应何时开具自开电子发票（self-billed e-Invoice details on official website Know more about this service. More Details
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