leonlee博客📒E-Invoice: Reimbursement & Disbursement
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Summary of E-invoice for Reimbursement and Disbursement
（报销与代垫付款电子发票总结 ）
一、交易参与方
涉及三方：Supplier（供应商）、You（您）、Client（客户）
Disbursement:
Reimbursement:
二、报销（Reimbursement） vs 代垫付款（Disbursement）对比
No | Reimbursement（报销） | Disbursement（代垫付款） |
1 | Agreement is made in between supplier and you
协议由供应商与您签订 | Agreement made in between supplier and client
协议由供应商与客户签订 |
2 | Supplier issue e-invoice in your name
供应商向您开具电子发票（以您为抬头） | Supplier issue e-invoice in the name of client
供应商向客户开具电子发票（以客户为抬头） |
3 | Payment made by you
由您支付款项 | Payment made by you
由您支付款项 |
4 | Issue e-invoice to client
需向客户开具电子发票 | Not required to issue e-invoice to client
无需向客户开具电子发票 |
三、IRBM 官方定义
马来西亚内陆税收局（IRBM）对 “报销” 和 “代垫付款” 的定义：
- Reimbursements（报销）Refers to out-of-pocket expenses incurred by the payee in the course of rendering services or sale of goods to the payer (i.e., Buyer), which are subsequently reimbursed by the payer.Such expenses include the cost of airfare, travelling, accommodation, telephone and photocopying charge.
定义：收款人（如您）向付款人（如买方）提供服务或销售货物过程中垫付的自付费用，后续由付款人报销。涵盖费用：机票、差旅费、住宿费、电话费、复印费等。
- Disbursements（代垫付款）Are out-of-pocket expenses incurred by the payer (i.e., buyer) and paid to a third party (on behalf of the payer) by the payee in connection with services rendered or sale of goods by the payee to the payer.
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Self-billed E-Invoice
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E-Invoice的45种Classification Code
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