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If the foreign supplier’s invoice is issued after the final import shipment 若外国供应商发票在最后一批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？
If the foreign supplier’s invoice is issued after the final import shipment 若外国供应商发票在最后一批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？

If the foreign supplier’s invoice is issued after the final import shipment 若外国供应商发票在最后一批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？

If the foreign supplier’s invoice is issued after the final import shipment

The Malaysian buyer is required to issue:

• self-billed e-Invoice for each import shipment, based on the amount declared to RMCD. The self-billed e-Invoice is required to be issued as per the timing of issuance outlined under Section 10.4.8 of the e-Invoice Specific Guideline (i.e., latest by the end of the second month following the month of each RMCD’s clearance is obtained) and the relevant customs form reference number (e.g., Customs Form No. 1) is required to be input in each self-billed e-Invoice; and

• a final self-billed e-Invoice upon the issuance of foreign supplier’s invoice, if the total amount in the foreign supplier’s invoice is different from the total self-billed e-Invoices. The final self-billed e-Invoice is required to be issued latest by the end of the second month following the month of the foreign supplier’s invoice.

• As an example, Company ABC Sdn Bhd has purchased 4,000 units of machinery from DEF Ltd in China. The machineries will be imported into Malaysia via four separate shipments.

若外国供应商发票在最后一批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？
在此情况下，马来西亚买方需按以下方式处理：
📌 1. 每批进口时（尚未收到供应商发票）
➡ 必须针对每一批进口分别开具自开电子发票
  • 金额依据：向 RMCD 申报的金额
  • 开具时间：
    ➤ 各自清关月份后的第二个月月底前
  • 必须填写：
    ➤ 海关表格参考编号（如：Customs Form No.1）
📌 2. 收到外国供应商发票后（在最后一批之后）
➡ 仅在以下情况才需要开具最终（final）自开电子发票：
👉 当供应商发票总金额 ≠ 之前已开具的 self-billed e-Invoice 总额
📌 Final e-Invoice 要求
  • 用途：调整差额（如有）
  • 开具时间：
    ➤ 最迟在供应商发票月份后的第二个月月底前
📌 示例说明
ABC Sdn Bhd 从中国 DEF Ltd 采购 4,000 台机器，分 4 批进口：
  • 第 1–4 批清关 →
    ✅ 每批各开一张 self-billed e-Invoice（按 RMCD 金额）
  • 最后一批之后才收到供应商发票：
    • 若金额一致 → ❌ 无需再开
    • 若金额不一致 → ✅ 开一张 final self-billed e-Invoice 调整差额
 📌 关键逻辑：
  • 先按清关金额逐批开
  • 最后用供应商发票做差额对账调整（如有）


 
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