Example based on Illustration 22:
Malay Tech Solutions Sdn Bhd, a Malaysian IT company, engages Global Legal LLP, a law firm based in the United Kingdom, for legal advice on international intellectual property rights.
The details of the transaction are:
– Service: Legal consultation
– Fee: £10,000 (approximately RM60,000)
– Service completion date: 15 August 2025
– Invoice received from Global Legal LLP: 20 August 2025
– Payment made by Malay Tech Solutions: 1 September 2025
In this scenario:
1. Global Legal LLP (Foreign Seller) is not required to issue an e-Invoice.
2. Malay Tech Solutions Sdn Bhd (Malaysian Buyer) is required to issue a self-billed e-Invoice to record the expense.
3. Malay Tech Solutions should issue the self-billed e-Invoice by 30 September 2025 (end of the month following the earlier of payment or receipt of invoice).
Advice to taxpayers:
1. Understand the requirement: Recognize that for cross-border transactions with foreign suppliers, the Malaysian buyer is responsible for issuing self-billed e-Invoices.
2. Timing: Issue the self-billed e-Invoice by the end of the month following the earlier of:
a) Payment made to the foreign supplier, or
b) Receipt of invoice from the foreign supplier
3. Currency conversion: When the transaction is in foreign currency, use an appropriate exchange rate and clearly indicate both the foreign currency amount and the MYR equivalent.
4. Complete information: Ensure the self-billed e-Invoice includes all necessary details about the foreign supplier, including their full name, address, and any registration numbers they may have provided.
5. Service description: Clearly describe the goods or services received from the foreign supplier in the self-billed e-Invoice.
6. Tax considerations: Be aware of any relevant tax implications, such as withholding tax or service tax on imported services, and reflect these correctly in the self-billed e-Invoice.
7. Supporting documents: Keep copies of the original invoice from the foreign supplier and any other relevant documentation to support the self-billed e-Invoice.
8. System integration: Consider integrating the self-billing process for foreign transactions into your accounting or ERP system.
9. Consistent practice: Establish a standardized process for handling all cross-border transactions to ensure consistency and compliance.
10. Staff training: Ensure relevant staff members understand the process and requirements for issuing self-billed e-Invoices for cross-border transactions.
11. Audit trail: Maintain a clear audit trail linking the foreign supplier’s original invoice, your self-billed e-Invoice, and the payment transaction.
12. Handle various transaction types: Be prepared to handle different types of cross-border transactions, including goods, services, royalties, etc., each of which may have specific considerations.
13. Compliance checks: Regularly verify that your self-billed e-Invoices for cross-border transactions meet all LHDNM requirements.
14. Communication with foreign suppliers: Inform your foreign suppliers about the self-billing arrangement and why it’s necessary under Malaysian e-Invoice regulations.
15. Stay informed: Keep up to date with any changes in e-Invoice regulations or international tax agreements that might affect cross-border transactions.
16. Seek professional advice: If you’re unsure about any aspects of self-billing for cross-border transactions, especially for complex cases, consult with a tax professional or LHDNM.
17. Different rules for exports: Remember that when you’re the seller exporting to a foreign buyer, you should issue a regular e-Invoice, not a self-billed one.
By following these guidelines, Malaysian businesses can ensure they’re correctly handling e-Invoice requirements for cross-border transactions, maintaining compliance with local regulations while accurately documenting international business activities.
基于例题22:
马来西亚IT公司 Malay Tech Solutions Sdn Bhd 聘请英国律师事务所Global Legal LLP 就国际知识产权提供法律咨询。
交易的详细信息如下:
– 服务：法律咨询
– 费用：10,000英镑 (约合60,000令吉)
– 服务完成日期：2025年8月15日
– 从 Global Legal LLP 收到发票：2025年8月20日
– Malay Tech Solutions 付款：2025年9月1日
在这种情况下:
1. Global Legal LLP (外国卖方) 无需开具电子发票。
2. Malay Tech Solutions 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 Solutions 应在2025年9月30日 (付款或收到发票当月的下一个月底前，以较早者为准) 之前开具自开电子发票。
给纳税人的建议:
1. 了解要求：认识到与外国供应商的跨境交易中，马来西亚买方负责开具自开电子发票。
2. 时间：在以下两个时间较早的一个月的下个月底之前，开具自开电子发票:
a) 向外国供应商付款，或
b) 收到外国供应商的发票
3. 货币转换：当交易涉及外币时，应使用适当的汇率，并明确标明外币金额和令吉等值金额。
4. 完整信息：确保自开电子发票包含外国供应商的所有必要信息，包括其全名、地址以及可能提供的任何注册号。
5. 服务描述：在自开发票的电子发票中，清楚地描述从外国供应商处收到的商品或服务。
6. 税务注意事项：注意任何相关的税务影响，例如进口服务的预扣税或服务税，并在自开发票的电子发票中正确反映这些信息。
7. 证明文件：保留外国供应商的原始发票副本以及任何其他相关文件，以支持自开电子发票。
8. 系统整合：考虑将外国交易的自开发票流程整合到您的会计或ERP系统中。
9. 一致性：建立处理所有跨境交易的标准化流程，以确保一致性和合规性。
10. 员工培训：确保相关员工了解跨境交易自开电子发票的流程和要求。
11. 审计跟踪：保留清晰的审计跟踪，将国外供应商的原始发票、您的自开发票电子发票和支付交易联系起来。
12. 处理各种交易类型：准备好处理不同类型的跨境交易，包括货物、服务、特许权使用费等，每种交易都有其特定的注意事项。
13. 合规性检查：定期检查跨境交易的自开电子发票是否符合LHDNM的所有要求。
14. 与外国供应商沟通：告知您的外国供应商有关自开票的安排，以及根据马来西亚电子发票法规为何有必要这样做。
15. 随时了解最新信息：随时了解可能影响跨境交易的电子发票法规或国际税务协议的最新变化。
16. 寻求专业建议：如果您对跨境交易自开票的任何方面(尤其是复杂情况)不确定，请咨询税务专业人士或LHDNM。
17. 出口规则的不同：请记住，当您是向外国买家出口的卖家时，您应该开具常规电子发票，而不是自开电子发票。
遵循这些准则，马来西亚企业可以确保正确处理跨境交易的电子发票要求，在准确记录国际业务活动的同时遵守当地法规。
