In relation to exportation of goods to foreign buyers, when will the Malaysian supplier be required to issue an e-Invoice? 出口货物时,马来西亚供应商应何时开具电子发票(e-Invoice)?

In relation to exportation of goods to foreign buyers, when will the Malaysian supplier be required to issue an e-Invoice? 出口货物时,马来西亚供应商应何时开具电子发票(e-Invoice)?

In relation to exportation of goods to foreign buyers, when will the Malaysian supplier be required to issue an e-Invoice?

The Malaysian suppliers are required to issue an e-Invoice as per their current invoicing arrangement. If the customs form (e.g., Customs Form No. 2) is available, the Malaysian suppliers may include the customs form reference number (e.g., Customs Form No. 2) in the e-Invoice. Kindly note that this field is currently an optional field.
 
出口货物时,马来西亚供应商应何时开具电子发票(e-Invoice)?

马来西亚供应商应:
按照其现有的开票安排(current invoicing practice)开具电子发票(e-Invoice
即:
  • 维持原本的开票时间(例如发货时、确认销售时等)
  • 不需要因 e-Invoice 而改变现有业务流程

📌 关于海关表格(Customs Form
若相关出口文件已具备(例如:Customs Form No. 2):
可在电子发票中填写海关表格参考编号
但需注意:
该栏位目前为可选项(optional,并非强制填写

📌 总结
  • 开票时间 按现有业务流程
  • Customs Form → 非强制(但可填写)