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In relation to acquisition of goods from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 鍦ㄥ悜澶栧浗渚涘簲鍟嗛噰璐揣鐗╂椂锛岄┈鏉ヨタ浜氫拱鏂瑰簲浣曟椂寮€鍏疯嚜寮€鐢靛瓙鍙戠エ锛坰elf-billed e-Invoice锛夛
In relation to acquisition of goods from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 鍦ㄥ悜澶栧浗渚涘簲鍟嗛噰璐揣鐗╂椂锛岄┈鏉ヨタ浜氫拱鏂瑰簲浣曟椂寮€鍏疯嚜寮€鐢靛瓙鍙戠エ锛坰elf-billed e-Invoice锛夛

In relation to acquisition of goods from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice? 鍦ㄥ悜澶栧浗渚涘簲鍟嗛噰璐揣鐗╂椂锛岄┈鏉ヨタ浜氫拱鏂瑰簲浣曟椂寮€鍏疯嚜寮€鐢靛瓙鍙戠エ锛坰elf-billed e-Invoice锛夛

In relation to acquisition of goods 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 second month following the month of RMCD’s clearance is obtained on the imported goods. The buyers should include the appropriate details as listed in the self-billed e-Invoice annexure on importation of goods.

在向外国供应商采购货物时，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：
➡ 最迟在取得 RMCD（皇家关税局）清关月份后的第二个月月底前，开具自开电子发票。
📌 举例说明
  • 清关日期：2026 年 3 月
    ➡ 必须在：2026 年 5 月 31 日前开具 self-billed e-Invoice
📌 重要注意事项
在开具自开电子发票时，买方应：
➡ 填写进口货物自开电子发票附录（annexure）中所列的相关资料，以确保符合 IRBM 要求。
📌 总结
  • 触发时间点 → RMCD 清关
  • 截止时间 → 清关月份 + 2 个月的月底
必须填写 → 相关附录资
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