E-Invoice: Employment Perquisites and Benefits

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Summary of E-Invoice Treatment - Employee Related （员工相关电子发票处理总结）

Items 项目	Employment Perquisites & Benefits 员工福利与津贴	Expenses Incurred on Behalf 代垫费用
Overview 概述	An employee may be provided with employee benefits by employer, include benefits in kind. Such as utility bills, parking fees, car maintenance charges, professional subscriptions, allowances and etc. 雇主可能为员工提供福利，包括实物福利，如水电费、停车费、车辆维护费、专业订阅费、津贴等。	An employee may incur certain expenses on behalf of the employer. Such expenses include, but not limited to, accommodation, toll, mileage, parking, telecommunication expenses, expenses incurred in a foreign country (not import). 员工可能代表雇主垫付某些费用，包括但不限于住宿费、过路费、里程费、停车费、通讯费、在外国产生的费用（非进口）。
Expenses relates to local supplier 与本地供应商相关的费用	- Need to request E-invoice or - Self-billed e-invoice (under self-billed circumstances) - 需索取电子发票，或 - 自开电子发票（符合自开发票情形时）	- Need to request E-invoice or - Self-billed e-invoice (under self-billed circumstances) - 需索取电子发票，或 - 自开电子发票（符合自开发票情形时）
Expenses related to foreign supplier/incurred overseas 与外国供应商相关或在海外产生的费用	No need issue self-billed e-invoice for payment made to foreign supplier 向外国供应商付款时，无需开具自开电子发票	No need issue self-billed e-invoice for expenses incurred in overseas 海外产生的费用，无需开具自开电子发票
Billing person 开票方	E-invoice/bills received can be issued under the name of employee or employer 收到的电子发票/账单，可按员工或雇主名义开具	E-invoice/bills received can be issued under the name of employee or employer 收到的电子发票/账单，可按员工或雇主名义开具
Requirements 要求	Benefits must be documented in company’s policies 福利必须在公司政策中记录	Expenses claimed must be proved to be incurred on behalf of employer 申报的费用必须证明是代表雇主垫付的

Summary of Exemption to Self-Billed E-Invoice on Employee’s Claim and Benefit （员工报销及福利自开电子发票豁免情况总结）

Refer:

🔗 Link 7:

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Self-billed E-Invoice

Scenario 场景	Benefit in Kind/Expense on behalf? 实物福利 / 代垫费用？	Foreign/local supplier? 外国 / 本地供应商？	Employee in Malaysia / overseas? 员工在马来西亚 / 海外？	Self-billed e-invoice required? 需自开电子发票？
1	Benefit in kind 实物福利	Foreign 外国	Malaysia 马来西亚	Not required 无需
2	Benefit in kind 实物福利	Local 本地	Malaysia 马来西亚	Follow self-billed practice 按自开发票流程处理
3	Expense on behalf 代垫费用	Foreign 外国	Overseas 海外	Not required 无需
4	Expense on behalf 代垫费用	Local 本地	Malaysia 马来西亚	Follow self-billed practice 按自开发票流程处理
5	Expense on behalf 代垫费用	Foreign 外国	Malaysia 马来西亚	Self-billed required 需自开

脚注（Footnote）

i. Generally, only scenario 1 and 3 are exempted from self-billed e-invoice. 通常仅场景 1 和 3 豁免自开电子发票。

ii. Do take note that benefits-in-kind are provided purely for the staff’s personal benefit (have to be documented in company’s policies), whereas expenses incurred on behalf of the employer are mainly related to the course of work. 需注意：实物福利纯粹为员工个人福利（需在公司政策中记录），而代垫费用主要与工作流程相关。

iii. In the absence of an e-invoice from the local supplier, follow the self-billing practice by first confirming whether the transaction falls under the nine categories permitted for self-billed e-invoices before proceeding. 若本地供应商未提供电子发票，需先确认交易是否属于自开电子发票允许的九类情形，再按自开发票流程处理。

iv. In case self-billed is required, it shall be made to the supplier instead of employee 若需自开电子发票，应向供应商开具，而非员工。

Refer：

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E-Invoice Guidance Flowchart(updating)

📒E-Invoice: Employment Perquisites and Benefits

Summary of E-Invoice Treatment - Employee Related （员工相关电子发票处理总结 ）

Summary of Exemption to Self-Billed E-Invoice on Employee’s Claim and Benefit （员工报销及福利自开电子发票豁免情况总结 ）

Refer:

脚注（Footnote）

Refer：

Summary of E-Invoice Treatment - Employee Related （员工相关电子发票处理总结）

Summary of Exemption to Self-Billed E-Invoice on Employee’s Claim and Benefit （员工报销及福利自开电子发票豁免情况总结）