Example based on Illustration 23:
Malay Tech Gadgets Sdn Bhd, a Malaysian electronics retailer, imports smartphones from Tech Giant Co., Ltd., a manufacturer based in China.
The details of the transaction are:
– Product: 1,000 units of Smart Phone X
– Unit price: USD 200 (approximately RM900)
– Total invoice value: USD 200,000 (approximately RM900,000)
– Shipment arrival and customs clearance date: 20 June 2025
– Invoice received from Tech Giant Co., Ltd.: 25 June 2025
In this scenario:
1. Tech Giant Co., Ltd. (Foreign Seller) is not required to issue an e-invoice.
2. Malay Tech Gadgets Sdn Bhd (Malaysian Buyer) is required to issue a self-billed e-invoice to record the expense.
3. Malay Tech Gadgets should issue the self-billed e-invoice by 31 July 2025 (end of the month following the month of customs clearance).
Advice to taxpayers:
1. Timing is crucial: Issue the self-billed e-invoice no later than the end of the month following the month in which customs clearance is obtained.
2. Include customs information: Ensure that the customs form reference number (e.g., Customs Form No. 1 or No. 9) is included in the self-billed e-invoice.
3. Currency conversion: Clearly show both the foreign currency amount and the MYR equivalent, using an appropriate exchange rate.
4. Complete supplier details: Include all available information about the foreign supplier, such as company name, address, and any registration numbers they may have provided.
5. Product details: Clearly describe the imported goods, including quantity, unit price, and total value.
6. Incoterms: If applicable, include the relevant Incoterms used in the transaction.
7. Additional charges: Include any additional charges (e.g., freight, insurance) if they’re part of the import value.
8. Tax considerations: Be aware of and correctly reflect any sales taxes paid at customs.
9. Supporting documents: Keep copies of all import documentation, including the foreign supplier’s invoice, customs declaration forms, and proof of payment.
10. System integration: Consider integrating the self-billing process for imports into your inventory and accounting systems.
11. Multiple shipments handling: If goods from a single order arrive in multiple shipments, be prepared to handle the self-billing process accordingly.
12. Staff training: Ensure relevant staff in purchasing, logistics, and finance departments understand the process and requirements for issuing self-billed e-invoices for imports.
13. Audit trail: Maintain a clear audit trail linking the foreign supplier’s original invoice, customs documentation, your self-billed e-invoice, and payment records.
14. Compliance checks: Regularly verify that your self-billed e-invoices for imports meet all LHDNM and customs requirements.
15. Communication with suppliers: Inform your foreign suppliers about the self-billing arrangement and why it’s necessary under Malaysian e-invoice regulations.
16. Stay informed: Keep up to date with any changes in e-invoice regulations, customs procedures, or international trade agreements that might affect your import processes.
17. Handle various import scenarios: Be prepared to handle different import scenarios, such as goods delivered to bonded warehouses or free zones, which may have specific e-invoice requirements.
18. Seek professional advice: If you’re unsure about any aspects of self-billing for imports, especially for complex cases or high-value transactions, consult with a tax professional, customs agent, or LHDNM.
19. Reconciliation: Regularly reconcile your self-billed e-invoices with your import records and inventory to ensure accuracy and completeness.
20. Handle corrections properly: If you discover any errors after issuing a self-billed e-invoice for an import, understand the proper procedure for corrections or amendments.
By following these guidelines, Malaysian businesses can ensure they’re correctly handling e-invoice requirements for imported goods, maintaining compliance with both tax and customs regulations while accurately documenting their international purchases.
基于例题23:
马来西亚电子零售商 Malay Tech Gadgets Sdn Bhd 从中国制造商 Tech Giant Co.,Ltd. 进口智能手机。
交易细节如下:
– 产品：1000部X型智能手机
– 单价：200美元(约合900令吉)
– 总发票价值：20万美元 (约90万令吉)
– 货物到达和清关日期：2025年6月20日
– 从 Tech Giant Co.,Ltd. 收到的发票：2025年6月25日
在这种情况下:
1. Tech Giant Co.,Ltd. (外国卖方) 无需开具电子发票。
2. Malay Tech Gadgets Sdn Bhd (马来西亚买方) 需要开具自开电子发票以记录费用。
3. Malay Tech Gadgets 应在2025年7月31日 (清关后下个月的月底) 之前开具自开电子发票。
给纳税人的建议:
1. 时间至关重：在获得海关清关后的下一个月月底前，开具自开电子发票。
2. 包含海关信息：确保在自开电子发票中包含海关表格参考号 (例如海关表格1号或9号)。
3. 货币转换：使用适当的汇率，清楚地显示外币金额和马币等值金额。
4. 完整的供应商信息：包括外国供应商的所有可用信息，例如公司名称、地址以及他们可能提供的任何注册号。
5. 产品详细信息：清楚地描述进口货物,包括数量、单价和总价值。
6. 国际贸易术语：如果适用，请包括交易中使用的相关国际贸易术语。
7. 附加费用：如果属于进口价值的一部，请包括任何附加费用 (例如运费、保险费)。
8. 税务考虑：注意并正确反映在海关缴纳的任何销售税款。
9. 证明文件：保留所有进口文件的副本，包括国外供应商的发票、报关单和付款证明。
10. 系统整合：考虑将进口自开发票流程整合到您的库存和会计系统中。
11. 多批次货物处理：如果来自同一订单的货物分批到达，请做好相应准备，以处理自开发票流程。
12. 员工培训：确保采购、物流和财务部门的相关员工了解进口自开电子发票的流程和要求。
13. 审计跟踪：保留清晰的审计跟踪,将国外供应商的原始发票、海关文件、自开电子发票和付款记录联系起来。
14. 合规性检查：定期检查您的进口自开发票是否符合LHDNM和海关的所有要求。
15. 与供应商沟通：告知您的外国供应商自开发票的安排，以及根据马来西亚电子发票法规,为什么有必要这样做。
16. 随时了解最新信息：随时了解可能影响进口流程的电子发票法规、海关程序或国际贸易协定的任何变化。
17. 处理各种进口情况：准备好处理各种进口情况，例如货物运送到保税仓库或免税区，这些地方可能对电子发票有特殊要求。
18. 寻求专业建议：如果您对进口自开票的任何方面不确定，特别是复杂的情况或高价值交易，请咨询税务专家、海关代理或LHDNM。
19. 核对：定期将自开电子发票与您的进口记录和库存进行核对，以确保准确性和完整性。
20. 正确处理更正：如果您在为进口开具自开电子发票后发现任何错误，请了解更正或修改的正确程序。
通过遵循这些准则，马来西亚企业可以确保正确处理进口货物的电子发票要求，在准确记录其国际采购的同时，遵守税收和海关法规。
