📒Self-billed E-Invoice

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Summary of Transactions Requiring Self-Billed E-Invoice （需开具自开电子发票的交易总结 ）

No序号
Transaction Type 交易类型
Supplier 供应商
Buyer (to self-billed e-Invoice) 需自开电子发票的买方
Consolidation allowed? 允许合并开票？
1
Payment to agents, dealers or distributors (ADD) 向代理商、经销商或分销商付款
ADD
Company making the payment 付款公司
Not allowed 不允许
2
Purchases of goods/services rendered by foreign suppliers 向外国供应商采购货物/服务
Foreign seller 外国卖家
Malaysian purchaser 马来西亚买方
Not allowed 不允许
3
Profit distribution (unlisted company’s dividend franked out of section 108 ITA) 利润分配（非上市公司股息，符合《所得税法》第108条规定）
Shareholder 股东
Company distributing profits 分配利润的公司
Not allowed 不允许
4
E-commerce transactions 电商交易
Merchant/rider 商家/骑手
Platform operator 平台运营商
Not allowed 不允许
5
Gaming payout 博彩派彩
Winner 赢家
Licensed betting operator 持牌博彩运营商
Not allowed 不允许
6
Transaction with individual (without business activities) 与无商业活动个人的交易
Individual 个人
Buyer 买方
Allowed 允许
7
*Interest *利息
Interest recipient 利息收款人
Interest payer 利息支付人
Allowed for general public payout 面向公众派息时允许
8
Insurance payout 保险赔付
Beneficiary 受益人
Insurance company 保险公司
Allowed for pay out to non-business individuals or government/state 向非商业个人或政府 / 国家赔付时允许
9
Share buyback/ Redemption 股份回购/赎回
Investor 投资者
Company redeeming shares 赎回股份的公司
Not allowed 不允许

特殊说明（*Interest）

Interest payment, with exception to the followings (where supplier should issue e-invoice): 利息支付的例外情况（以下场景由供应商开具电子发票）：
  • Business that charge interest to public 向公众收取利息的企业
  • Interest payment made by employee to employer 员工向雇主支付的利息
  • Interest payment made by foreign payor to Malaysian taxpayer 外国支付方向马来西亚纳税人支付的利息
  • Interest payment to a related company that provides treasury services 向提供资金管理服务的关联公司支付的利息
  • Late payment interest imposed by Malaysian taxpayer 马来西亚纳税人收取的逾期付款利息
 

Refer:

📒
E-Invoice Guidance Flowchart(updating)
📒
E-Invoice: Employment Perquisites and Benefits
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E-Invoice: Employment Perquisites and Benefits
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E-Invoice: Reimbursement & Disbursement
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