I purchase goods from a foreign supplier and subsequently sell the goods to other Malaysian buyers. However, I instruct the foreign supplier to directly deliver the goods to the other Malaysian buyers. How should the e-Invoice and self-billed e-Invoice be

I purchase goods from a foreign supplier and subsequently sell the goods to other Malaysian buyers. However, I instruct the foreign supplier to directly deliver the goods to the other Malaysian buyers. How should the e-Invoice and self-billed e-Invoice be

I purchase goods from a foreign supplier and subsequently sell the goods to other Malaysian buyers. However, I instruct the foreign supplier to directly deliver the goods to the other Malaysian buyers. How should the e-Invoice and self-billed e-Invoice be issued?

In a situation where the goods are directly drop ship from the Foreign Supplier to the other Malaysian buyers (e.g., Malaysian Buyer #2, #3 and #4), the e-Invoice treatments are as follows:

a) Malaysian Buyer #1 to issue a self-billed e-Invoice for the goods purchased from Foreign Supplier.

b) Malaysian Buyer #1 to issue e-Invoice to the other Malaysian Buyers #2, #3 and #4 for the goods sold respectively.


直接由外国供应商发货(Drop Shipment)的电子发票处理方式
在以下情境中:
  • 马来西亚买方 #1 向外国供应商采购货物
  • 但指示供应商直接将货物配送给其他马来西亚买方(#2#3#4

📌 电子发票处理方式
a) 向外国供应商采购(Buyer #1 → Foreign Supplier
买方 #1 必须开具自开电子发票(self-billed e-Invoice
用于记录与外国供应商之间的采购交易。

b) 转售给本地买方(Buyer #1 → Buyer #2 / #3 / #4
买方 #1 必须分别向每一位本地买方开具电子发票(e-Invoice
  • Buyer #2 → 1 e-Invoice
  • Buyer #3 → 1 e-Invoice
  • Buyer #4 → 1 e-Invoice
(即:每一笔销售对应一张发票)
关键逻辑
  • 物流路径(谁收货)不影响发票责任
  • 发票依据交易关系(who sells to whom
  • Buyer #1 仍是买方 + 卖方双重角色