Q: Does a pawnbroker need to issue an e-Invoice when unclaimed surplus monies from an auction are transferred to the Accountant General’s Department of Malaysia (AGD)?

A: No.

If surplus monies from the auction of pawned goods remain unclaimed by the pawner and are subsequently transferred by the pawnbroker to AGD, neither an e-Invoice nor a self-billed e-Invoice is required.

In short: Unclaimed surplus monies transferred to AGD do not require an e-Invoice or a self-billed e-Invoice.

CCS Cat Owl | Beyond Numbers

无人认领的剩余款交给AGD，需要开具 e-Invoice 吗？

问：典当物拍卖后产生的剩余款（Surplus Monies）一直无人认领，典当商之后将款项交给马来西亚会计总署（Accountant General’s Department of Malaysia，AGD），需要开具 e-Invoice 吗？

答：不需要。

如果典当物拍卖后产生的剩余款一直未由典当人领取，之后由典当商交给AGD，则无需开具 e-Invoice，也无需开具自开 e-Invoice（Self-Billed e-Invoice）。

简单来说：无人认领的剩余款交给AGD，不需要开具 e-Invoice 或自开 e-Invoice。

CCS Cat Owl｜Beyond Numbers