News
Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？
Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？

Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？

Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents?

Yes, a self-billing arrangement can be done on a net commission basis (gross amount minus reversals), provided the line details of the commission reversals are being included in the self-billed e-Invoice.

自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？
可以。自开电子发票可以按**净佣金方式（net commission basis）**开具，即：
➡ 总额（gross amount）减去冲回金额（reversals）
📌 重要条件
在采用净额方式开具时，必须：
➡ 在自开电子发票中清楚列示每一项佣金冲回（commission reversals）的明细（line details）。
📌 总结
  • 可按净额开具 → ✅
  • 必须列出冲回明细 → ✅（不可只写净额）
这样可确保金额与提供给代理的对账单一致，同时也符合 IRBM 的透明度与合规要求。
 
View Can the self-billed e-Invoice be issued on a net basis (gross amount minus reversals), which matches the total amount paid as presented in the statements to agents? 自开电子发票（self-billed e-Invoice）是否可以按净额（net basis）开具？ details on official website Know more about this service. More Details
DSA Corporate Secretarial Services Sdn Bhd Logo
DSA Corporate Secretarial Services Sdn Bhd Malaysia
Contact us Malaysia flagMalaysia