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 张 e-Invoice
Buyer #3 → 1 张 e-Invoice
Buyer #4 → 1 张 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

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