In relation to drop shipment transactions where the goods are not physically imported into Malaysia, when will the Malaysian taxpayers be required to issue self-billed e-Invoice? 在无实际进口（Drop Shipment）情况下，应何时开具自开电子

In relation to drop shipment transactions where the goods are not physically imported into Malaysia, when will the Malaysian taxpayers be required to issue self-billed e-Invoice?

As there is no importation of goods into Malaysia, the timing of issuance of self-billed e-Invoice will be upon the foreign invoice being recorded in the Malaysian taxpayer’s accounting system

在无实际进口（Drop Shipment）情况下，应何时开具自开电子发票（self-billed e-Invoice）？

当交易属于直接转运（Drop Shipment），且货物未实际进口至马来西亚时：

➡ 自开电子发票的开具时间为：
当外国供应商的发票被记录入马来西亚纳税人的会计系统时

📌 重点说明

无 RMCD 清关 → ❌ 不适用“清关+2个月”规则
触发时间点 → ✅ 入账（accounting recognition）

📌 关键逻辑：

有进口 → 看海关清关
无进口 → 看会计入账

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DSA Corporate Secretarial Services Sdn Bhd Malaysia

Malaysia